{
  "url": "https://openlegislation.uk/finance-act-2023/section-7",
  "json_url": "https://openlegislation.uk/finance-act-2023/section-7.json",
  "legislation": "ukpga/2023/1",
  "legislation_title": "Finance Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-act-2023",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Dividend nil rate",
  "text": "(1) In section 13A(2) of the Income Tax Act 2007 (income charged at the dividend nil rate), for “£2000”, in each place, substitute “£1,000”.\n(2) The amendments made by subsection (1) have effect for the tax year 2023-24.\n(3) In section 13A(2) of that Act (as amended by subsection (1)), for “£1,000”, in each place, substitute “£500”.\n(4) The amendments made by subsection (3) have effect for the tax year 2024-25 and subsequent tax years.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/1/section/7",
    "retrieved_at": "2026-10-29T08:53:50.490771+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}