[F3(A1)The dividend nil rate is 0%.]
(1)The dividend ordinary rate is [F48.75%].
(2)The dividend upper rate is [F533.75%].
[F6(3)The dividend additional rate is [F739.35%].]
Textual Amendments
F1Words 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)
F2Words 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)
F3S. 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)
F4Word in s. 8(1) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(1)(a)(3)
F5Word in s. 8(2) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(1)(b)(3)
F6S. 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)
F7Word 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)