Section 8 The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rateF6 F7

United Kingdom

F1(A1)

The dividend nil rate is 0%.

(1)

The dividend ordinary rate is F210.75%.

(2)

The dividend upper rate is F335.75%.

F4(3)

The dividend additional rate is F539.35%.

Annotations

F1: S. 8(A1) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(b)(10)
F2: Word in s. 8(1) substituted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 4(1)(a)(2)
F3: Word in s. 8(2) substituted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 4(1)(b)(2)
F4: S. 8(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(2)
F5: Word in s. 8(3) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(1)(c)(3)
F6: Words in s. 8 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(a)(10)
F7: Words in s. 8 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(3)