{
  "url": "https://openlegislation.uk/finance-act-2005/section-28A",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-28A.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "section/28A",
  "kind": "section",
  "number": "28A",
  "heading": "Disapplication of section 629 of ITTOIA 2005",
  "text": "(1) In a case where this section applies, section 629(1) of ITTOIA 2005 shall not apply in respect of a payment by the trustees of a settlement to a beneficiary under the settlement.\n(2) This section applies if in a year of assessment—\n(a) the trustees make a payment to a vulnerable person,\n(b) the payment is made out of qualifying trusts income,\n(c) the vulnerable person is a relevant child (within the meaning given by section 629 of ITTOIA 2005) of a settlor in relation to the settlement, and\n(d) the trustees have made a successful claim for special income tax treatment under section 25.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 28A inserted (with effect in accordance with Sch. 13 para. 36(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 13 para. 36(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/28A",
    "retrieved_at": "2026-10-29T09:16:26.978887+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}