# Finance Act 2014, Paragraph 6


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/38/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.