Income tax is charged at the starting rate for savings1 on so much of an individual's income up to the starting rate limit2 as is savings income and would otherwise be charged at the basic rate or the default basic rate3.
If income tax at the basic rate has been paid on income on which income tax is chargeable at the starting rate for savings, any necessary repayment of tax must be made if a claim to such repayment is made4.
Income tax is charged at the dividend ordinary rate5 on an individual's income which: (1) is dividend income6; (2) would
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