Finance Act 2009, Section 6 is up to date with all changes known to be in force on or before 04 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.
(1)Section 6 of ITA 2007 (rates of income tax) is amended as follows.
(2)In subsection (1), omit the “and” at the end of paragraph (b) and insert at the end “, and
(d)the additional rate.”
(3)In subsection (3)(b), for “and dividend upper rate” substitute “ , dividend upper rate and dividend additional rate ”.
(4)In section 9 (trust rate and dividend trust rate)—
(a)in subsection (1), for “40%” substitute “ 50% ”, and
(b)in subsection (2), for “32.5%” substitute “ 42.5% ”.
(5)Schedule 2 contains provision supplementing this section (including provision about rates under Part 4 of FA 2004).
(6)The amendments made by this section have effect for the tax year 2010-11 and subsequent tax years.
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