9The trust rate and dividend trust rateU.K.
This section has no associated Explanatory Notes
(1)The trust rate is [F145%].
(2)The dividend trust rate is [F237.5%].
Textual Amendments
F1Words in s. 9(1) substituted (17.7.2012) (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(3)(b)
F2Words in s. 9(2) substituted (17.7.2012) (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(3)(c)