Section 68 Income charged at dividend upper rate
(1)
In section 13(2) of ITA 2007 (income charged at dividend upper rate: individuals)—
(a)
omit “and” at the end of paragraph (a), and
(b)
at the end of paragraph (b) insert
, and
(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.
(2)
The amendments made by subsection (1) have effect for the tax year 2008-09 and subsequent tax years.