Section 9 The trust rate , property trust rate, savings trust rate and dividend trust rateF4
United Kingdom
(1)
The trust rate is F145%.
F2(1A)
The property trust rate is 47%.
(1B)
The savings trust rate is 47%.
(2)
The dividend trust rate is F339.35%.
Annotations
Textual amendments
- F1
Words in s. 9(1) substituted (17.7.2012) (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(3)(b)
- F2
S. 9(1A)(1B) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 4(a)
- F3
Word in s. 9(2) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(2)(3)
- F4
Words in s. 9 heading inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 4(b)