13Income charged at the dividend ordinary[F1, dividend upper and dividend additional] rates: individualsU.K.

(1)Income tax is charged at the dividend ordinary rate on an individual's income which—

(a)is dividend income,

(b)would otherwise be charged at the F2... basic rate, [F3or the Scottish basic rate,] and

(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005 (relevant foreign income charged on the remittance basis).

(2)Income tax is charged at the dividend upper rate on an individual's income which—

(a)is dividend income, F4...

(b)would otherwise be charged at the higher rate, [F5or the Scottish higher rate,] [F6and

(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.]

[F7(2A)Income tax is charged at the dividend additional rate on an individual's income which—

(a)is dividend income,

(b)would otherwise be charged at the additional rate, [F8or the Scottish additional rate,] and

(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.]

(3)Subsections (1) [F9to (2A)] are subject to any provisions of the Income Tax Acts (apart from section 10 [F10or 11A]) which provide for income to be charged at different rates of income tax in some circumstances.

(4)Section 16 has effect for determining the extent to which an individual's dividend income would otherwise be charged at the F11... basic [F12, higher or additional] rate [F13or the Scottish basic, higher or additional rate].