{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-19",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-19.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Meaning of “dividend income”",
  "text": "(1) This section applies for the purposes of the Income Tax Acts.\n(2) “Dividend income” is income which is—\n(a) chargeable under Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc from UK resident companies),\n(b) chargeable under Chapter 4 of that Part (dividends from non-UK resident companies),\n(c) chargeable under Chapter 5 of that Part (stock dividends from UK resident companies),\n(d) chargeable under Chapter 6 of that Part (release of loan to participator in close company), or\n(e) a relevant foreign distribution chargeable under Chapter 8 of Part 5 of ITTOIA 2005 (income not otherwise charged).\n(3) In subsection (2) “relevant foreign distribution” means a distribution of a non-UK resident company which—\n(a) is not chargeable under Chapter 4 of Part 4 of ITTOIA 2005, but\n(b) would be chargeable under Chapter 3 of that Part if the company were UK resident.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/19",
    "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."
}