13 Income charged at the dividend ordinary[, dividend upper and dividend additional] rates: individuals
Income Tax Act 2007 (2007 c 3) | Legislation

13  Income charged at the dividend ordinary[, dividend upper and dividend additional] rates: individuals

(1)     Income tax is charged at the dividend ordinary rate on an individual's income which—

(a)     is dividend income,

(b)     would otherwise be charged at the . . . basic rate, [or the Scottish basic rate,] [or the Welsh basic rate,] and

(c)     is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005 (relevant foreign income charged on the

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