# Finance (No. 2) Act 2017, Section 8: Dividend nil rate for tax year 2018-19 etc


(1) In section 13A of ITA 2007 (income charged at the dividend nil rate), for “£5000”, in each place, substitute “ £2000 ”.
(2) The amendments made by this section have effect for the tax year 2018-19 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/section/8 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.