# Finance Act 2016, Paragraph 24 In section 680 (income of an estate that is treated as bearing income tax)β€” (a) in subsection (2) omit β€œ(3) or”, and (b) omit subsection (3) (sums treated as bearing tax at the dividend ordinary rate). --- Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/24 (the official version) Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-24 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.