Statute
Section 891 — Income Tax Act 2007: Meaning of “UK public revenue dividend”
Text of the provision Official document
Meaning of “UK public revenue dividend” 891 In this Chapter “ UK public revenue dividend ” means any income from securities which—
a is paid out of the public revenue of the United Kingdom or Northern Ireland, but b is not interest on local authority stock.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →