{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-14",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-14.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": "Income charged at the dividend ordinary rate: non-individuals",
  "text": "(1) Income tax is charged at the dividend ordinary rate on the income of persons other than individuals which—\n(a) is dividend income,\n(b) would otherwise be charged at the default basic rate, and\n(c) is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005 (relevant foreign income charged on the remittance basis).\n(2) This is subject to—\nChapters 3 to 5 of Part 9 (which provide for some income of trustees to be charged at the dividend trust rate or at the trust rate),\n... and\nany other provisions of the Income Tax Acts (apart from section 11) which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 14(1)(b) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 14(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 14(2) substituted (in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(c), 14(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 14(2) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(3) (with reg. 32)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 14 heading substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 14(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/14",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}