# Finance Act 2008, Paragraph 7


In section 16(1) (savings and dividend income to be treated as highest part of total income), for the words from “the rate” to the end substitute
“—
(a) the extent to which a person's income up to the starting rate limit for savings consists of savings income, and
(b) the rate at which income tax would be charged on a person's dividend income apart from section 13.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.