# Finance Act 2009, Paragraph 3


(1) Section 8 (dividend ordinary rate and dividend upper rate) is amended as follows.
(2) Insert at the end—
“(3) The dividend additional rate is 42.5%.”
(3) In the heading, for “and dividend upper rate” substitute “ , dividend upper rate and dividend additional rate ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.