Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 16
Savings and dividend income to be treated as highest part of total income
Section 16 establishes the ordering rules that determine the position of savings income and dividend income within a person's total income, which in turn determines the tax rates that apply to each type of income.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.