Finance (No. 2) Act 2017 s 8

s 8 Dividend 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.

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