{
  "url": "https://openlegislation.uk/finance-act-2026/section-4",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-4.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Increase in dividend ordinary and upper rates",
  "text": "(1) In section 8 of ITA 2007 (which provides, among other things, for the dividend ordinary rate and dividend upper rate)—\n(a) in subsection (1) (the dividend ordinary rate), for “8.75%” substitute “10.75%”, and\n(b) in subsection (2) (the dividend upper rate), for “33.75%” substitute “35.75%”.\n(2) The amendments made by this section have effect for the tax year 2026-27 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/2026/11/section/4",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}