{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-893",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-893.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/893",
  "kind": "section",
  "number": "893",
  "heading": "Payments of UK public revenue dividends which are payable gross",
  "text": "(1) A payment of a UK public revenue dividend is payable gross if—\n(a) it is a payment of interest on gross-paying government securities, and\n(b) no deduction at source application has effect in respect of the securities at the time the payment is made (see section 895).\n(2) In this Chapter “gross-paying government securities” means—\n(a) gilt-edged securities (see section 1024),\n(aa) securities, so far as they are not gilt-edged securities, issued or treated as issued under—\n(i) the National Loans Act 1939, or\n(ii) the National Loans Act 1968, or\n(b) securities which are the subject of a Treasury direction under section 894(3).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 893(2)(aa) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 27(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 893(2)(b) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 27(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/893",
    "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."
}