s 68 Income charged at dividend upper rate
(1) In section 13(2) of ITA 2007 (income charged at dividend upper rate: individuals)— (a) omit “and” at the end of paragraph (a), and (b) at the end of paragraph (b) insert , and (c) is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005. (2) The amendments made by subsection (1) have effect for the tax year 2008-09 and subsequent tax years.