{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-13/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-13/paragraph-36.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/13/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) After section 28 of FA 2005 insert—\n“Disapplication of section 629 of ITTOIA 2005\n28A (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.”\n(2) This paragraph shall have effect in relation to payments made on or after 6th April 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/36",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}