{
  "url": "https://openlegislation.uk/finance-act-2005/section-36",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-36.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "section/36",
  "kind": "section",
  "number": "36",
  "heading": "Parts of assets",
  "text": "For the purposes of this Chapter references to property being held on trusts include references to a part of an asset being held on trusts if—\n(a) that part of the asset, and\n(b) any income arising from it (or treated as arising from it),\ncan be identified for the purpose of determining whether the trusts on which it is held are qualifying trusts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/36",
    "retrieved_at": "2026-10-28T17:07:32.579580+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."
  }
}