# Finance Act 2016, Paragraph 25


In section 680A (estate income treated as dividend income), in each of subsections (1)(a) and (4)(a), after “at the dividend ordinary rate” insert “ or as bearing tax at 0% because of section 663(5) ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.