{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-9",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-9.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "The trust rate , property trust rate, savings trust rate and dividend trust rate",
  "text": "(1) The trust rate is 45%.\n(1A) The property trust rate is 47%.\n(1B) The savings trust rate is 47%.\n(2) The dividend trust rate is 39.35%.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/9",
    "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."
}