# Finance Act 2008, 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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/68 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.