PART 1Direct taxes
Income tax: investments
8Dividend nil rate for tax year 2018-19 etc
(1)
In section 13A of ITA 2007 (income charged at the dividend nil rate), for “£5000”, in each place, substitute “
£2000
”
.
(2)
The amendments made by this section have effect for the tax year 2018-19 and subsequent tax years.