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Contents

Legislation
Income Tax Act 2007

Crossheading Income charged at particular rates

  • Section 9A Overview of sections 10 to 15
  • Section 10 Income charged at the ... basic , higher and additional rates: individuals
  • Section 11 Income charged at the default basic rate: non-individuals
  • Section 11A Income charged at Scottish rates
  • Section 11B Income charged at the Welsh basic, higher and additional rates
  • Section 11C Income charged at the default basic, higher and additional rates: non-UK resident individuals
  • Section 11CA Income charged at the property basic, higher and additional rates: individuals
  • Section 11CB Income charged at the Welsh property basic, higher and additional rates: individuals
  • Section 11CC Income charged at the property basic rate: non-individuals
  • Section 11D Income charged at the savings basic, higher and additional rates : individuals
  • Section 11DA Income charged at the savings basic rate: non-individuals
  • Section 12 Income charged at the starting rate for savings
  • Section 12A Savings income charged at the savings nil rate
  • Section 12B Individual's entitlement to a savings allowance
  • Section 13 Income charged at the dividend ordinary , dividend upper and dividend additional rates: individuals
  • Section 13A Income charged at the dividend nil rate
  • Section 14 Income charged at the dividend ordinary rate: non-individuals
  • Section 15 Income charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rate
  • Section 16 Savings and dividend income to be treated as highest part of total income
  • Section 16A Treatment of property income in hierarchy of total income
  • Section 17 Repayment: tax paid at greater rate instead of starting rate for savings or savings nil rate
  • Section 17A Meaning of “property income”
  • Section 18 Meaning of “savings income”
  • Section 19 Meaning of “dividend income”
  1. Income charged at particular rates
  2. Income charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rate

Section 15 | Income charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rate

From legislation.gov.uk

For the circumstances in which income tax is charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rate, see Chapters 3 to 5 of Part 9.

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