# Income Tax Act 2007, Section 19: Meaning of “dividend income”


(1) This section applies for the purposes of the Income Tax Acts.
(2) “Dividend income” is income which is—
(a) chargeable under Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc from UK resident companies),
(b) chargeable under Chapter 4 of that Part (dividends from non-UK resident companies),
(c) chargeable under Chapter 5 of that Part (stock dividends from UK resident companies),
(d) chargeable under Chapter 6 of that Part (release of loan to participator in close company), or
(e) a relevant foreign distribution chargeable under Chapter 8 of Part 5 of ITTOIA 2005 (income not otherwise charged).
(3) In subsection (2) “relevant foreign distribution” means a distribution of a non-UK resident company which—
(a) is not chargeable under Chapter 4 of Part 4 of ITTOIA 2005, but
(b) would be chargeable under Chapter 3 of that Part if the company were UK resident.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/19 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.