# Finance Act 2009, Paragraph 23


(1) Part 2 of Schedule 4 (index of defined expressions) is amended as follows.
(2) After the entry relating to “acquisition expenditure (in Chapter 9 of Part 2)” insert—
“
additional rate
section 6(2) of ITA 2007 (as applied by section 989 of that Act).
”
(3) After the entry relating to “distribution” insert—
“
the dividend additional rate
section 8(3) of ITA 2007 (as applied by section 989 of that Act).
”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.