Section 13 | Income charged at the dividend ordinary , dividend upper and dividend additional rates: individuals

(1)Income tax is charged at the dividend ordinary rate on an individual's income which—

(a)is dividend income,

(b)would otherwise be charged at the ... basic rate, ... or the Welsh basic rate, and

(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005 (relevant foreign income charged on the remittance basis).

(2)Income tax is charged at the dividend upper rate on an individual's income which—

(a)is dividend income, ...

(b)would otherwise be charged at the higher rate, ... or the Welsh higher rate, and

(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.

(2A)Income tax is charged at the dividend additional rate on an individual's income which—

(a)is dividend income,

(b)would otherwise be charged at the additional rate, ... or the Welsh additional rate, and

(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.

(3)Subsections (1) to (2A) are subject to any provisions of the Income Tax Acts (apart from section 10 or 11A or 11B) which provide for income to be charged at different rates of income tax in some circumstances.

(4)Section 16 has effect for determining the extent to which an individual's dividend income would otherwise be charged at the ... basic , higher or additional rate ... or the Welsh basic, higher or additional rate.

(5)In relation to an individual who is a Scottish taxpayer, references in this section to income that would otherwise be charged at a particular rate are to be read as references to income that would, if the individual were not a Scottish taxpayer, be charged at that rate (and subsection (4) is to be read accordingly).