Paragraph 6

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 13 (income charged at the dividend ordinary, upper and additional rates)—

(a)

in subsection (1)(b), after “the basic rate,” insert “ or the Scottish basic rate, ”,

(b)

in subsection (2)(b), after “the higher rate,” insert “ or the Scottish higher rate, ”,

(c)

in subsection (2A)(b), after “the additional rate,” insert “ or the Scottish additional rate, ”,

(d)

in subsection (3), after “section 10” insert “ or 11A ”, and

(e)

in subsection (4), after “the basic, higher or additional rate” insert “ or the Scottish basic, higher or additional rate ”.