This section has no associated Explanatory Notes
8(1)Section 989 (definitions) is amended as follows.U.K.
(2)After the definition of “Act” insert—
““additional rate” means the rate of income tax determined in pursuance of section 6(2),”.
(3)After the definition of “distribution” insert—
““dividend additional rate” means the rate of income tax specified in section 8(3),”.
(4)After the definition of “higher rate” insert—
““higher rate limit” has the meaning given by section 10,”.