{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-52",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-52.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": "ITTOIA 2005",
  "text": "After section 680B insert—\n“Income treated as property income\n680C (1) This section applies to estate income relating to a person’s interest in the residue of an estate so far as that interest relates to income that—\n(a) falls within section 664(2)(a) (income of personal representatives charged to UK income tax), and\n(b) is property income (see section 17A of ITA 2007).\n(2) The income is treated as being property income.”",
  "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/2026/11/schedule/1/paragraph/52",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}