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Section 68: Income charged at dividend upper rate

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax_general

In section 13(2) of ITA 2007 (income charged at dividend upper rate: individuals)—

omit "and" at the end of paragraph (a), and
at the end of paragraph (b) insert, and cis not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.

The amendments made by subsection (1) have effect for the tax year 2008-09 and subsequent tax years.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.