Statute
Section 68 — Finance Act 2008: Income charged at dividend upper rate
Text of the provision Official document
Income charged at dividend upper rate 68 1 In section 13(2) of ITA 2007 (income charged at dividend upper rate: individuals)—
a omit “and” at the end of paragraph (a),
and b at the end of paragraph (b) insert , and c is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.
2 The amendments made by subsection (1) have effect for the tax year 2008-09 and subsequent tax years.
Official source: legislation.gov.uk
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