Income charged at particular rates (ss 10-19)

Contents

Section 10 – Income charged at the basic, higher and additional rates: individuals [ITA 2007 s 10] Section commentary
Section 11 – Income charged at the default basic rate: non-individuals [ITA 2007 s 11] Section commentary
Section 11A – Income charged at Scottish rates [ITA 2007 s 11A] Section commentary
Section 11B – Income charged at the Welsh basic, higher and additional rates [ITA 2007 s 11B] Section commentary
Section 11C – Income charged at the default basic, higher and additional rates: non-UK resident individuals [ITA 2007 s 11C] Section commentary
Section 11D – Income charged at the savings basic, higher and additional rates [ITA 2007 s 11D] Section commentary
Section 12 – Income charged at the starting rate for savings [ITA 2007 s 12] Section commentary
Section 12A – Savings income charged at the savings nil rate [ITA 2007 s 12A] Section commentary
Section 12B – Individual’s entitlement to a savings allowance [ITA 2007 s 12B] Section commentary
Section 13 – Income charged at the dividend ordinary, dividend upper and dividend additional rates: individuals [ITA 2007 s 13] Section commentary
Section 13A – Income charged at the dividend nil rate [ITA 2007 s 13A] Section commentary
Section 14 – Income charged at the dividend ordinary rate: other persons [ITA 2007 s 14] Section commentary
Section 15 – Income charged at the trust rate and the dividend trust rate [ITA 2007 s 15] Section commentary
Section 16 – Savings and dividend income to be treated as highest part of total income [ITA 2007 s 16] Section commentary
Section 17 – Repayment: tax paid at greater rate instead of starting rate for savings or savings nil rate [ITA 2007 s 17] Section commentary
Section 18 – Meaning of “savings income” [ITA 2007 s 18] Section commentary
Section 19 – Meaning of “dividend income” [ITA 2007 s 19] Section commentary

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