Section 9A | Overview of sections 10 to 15

From legislation.gov.uk

The general effect of sections 10 to 15 is outlined in the following table—

Table
Type of taxpayer	Rates payable on savings income	Rates payable on property income	Rates payable on most dividend income	Rates payable on other income
UK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer	Savings rates	Property rates	Dividend rates	Main rates
Scottish taxpayer	Savings rates	Scottish rates	Dividend rates	Scottish rates
Welsh taxpayer	Savings rates	Welsh property rates	Dividend rates	Main rates while section 11B is not in force; Welsh rates if that section is in force
Non-UK resident individual	Savings rates	Property rates	Dividend rates	Default rates
Non-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate	Savings basic rate	Property basic rate	Dividend ordinary rate	Default basic rate

Note: the table does not address the effect of some exceptions referred to in sections 10 to 15.