Section 13 — Income Tax Act 2007: Income charged at the dividend ordinary , dividend upper and dividend additional rates: individuals

Income charged at the dividend ordinary , dividend upper and dividend additional rates: individuals 13 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 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 remittance basis).

2 Income tax is charged at the dividend upper rate on an individual's income which—

a is dividend income, ... b would otherwise be charged at the higher rate, ... or the Welsh higher rate, and c is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005. 2A Income tax is charged at the dividend additional rate on an individual's income which—

a is dividend income, b would otherwise be charged at the additional rate, ... or the Welsh additional rate, and c is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.

3 Subsections (1) to (2A) are subject to any provisions of the Income Tax Acts (apart from section 10 or 11A or 11B ) which provide for income to be charged at different rates of income tax in some circumstances.

4 Section 16 has effect for determining the extent to which an individual's dividend income would otherwise be charged at the ... basic , higher or additional rate ... or the Welsh basic, higher or additional rate .

5 In relation to an individual who is a Scottish taxpayer, references in this section to income that would otherwise be charged at a particular rate are to be read as references to income that would, if the individual were not a Scottish taxpayer, be charged at that rate (and subsection (4) is to be read accordingly).