Point in time view as at 19/07/2011.
Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
3(1)Section 8 (dividend ordinary rate and dividend upper rate) is amended as follows.U.K.
(2)Insert at the end—
“(3)The dividend additional rate is 42.5%.”
(3)In the heading, for “and dividend upper rate” substitute “ , dividend upper rate and dividend additional rate ”.
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