Section 8: The dividend ordinary rate and dividend upper rate
43.This section sets out these two rates of income tax that apply to dividend income. It is based on section 1B(2) of ICTA.
43.This section sets out these two rates of income tax that apply to dividend income. It is based on section 1B(2) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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