{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-23.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/9/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "The accrued income scheme",
  "text": "(1) ITA 2007 is amended as follows.\n(2) In section 667 (trustees’ accrued income profits treated as settlement income), in subsection (2)—\n(a) in paragraph (a) omit “or domiciled outside the United Kingdom”;\n(b) in paragraph (b) omit “or domiciled in the United Kingdom”.\n(3) In section 680 (interest on securities involving accrued income losses: foreign trustees), in subsection (1)—\n(a) in paragraph (a) omit “or domiciled outside the United Kingdom”;\n(b) in paragraph (d) omit “, or domiciled in the United Kingdom,”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/23",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}