{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-3.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 8 (dividend ordinary rate and dividend upper rate) is amended as follows.\n(2) Insert at the end—\n“(3) The dividend additional rate is 42.5%.”\n(3) In the heading, for “and dividend upper rate” substitute “ , dividend upper rate and dividend additional rate ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}