Statute
Section 8 — Income Tax Act 2007: The dividend nil rate, dividend ordinary rate , dividend upper rate and dividend additional rate
Text of the provision Official document
The dividend nil rate, dividend ordinary rate , dividend upper rate and dividend additional rate 8 A1 The dividend nil rate is 0%.
1 The dividend ordinary rate is 10.75% .
2 The dividend upper rate is 35.75% .
3 The dividend additional rate is 39.35% .
Official source: legislation.gov.uk
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