http://www.legislation.gov.uk/ukpga/2007/3/section/9Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-06-20Expert Participation2024-05-27Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 2Basic provisionsChapter 2Rates at which income tax is chargedThe rates9The trust rate and dividend trust rate1The trust rate is F245%.2The dividend trust rate is F139.35%.