{
  "url": "https://openlegislation.uk/income-tax-act-2007",
  "json_url": "https://openlegislation.uk/income-tax-act-2007.json",
  "id": "ukpga/2007/3",
  "title": "Income Tax Act 2007",
  "short_title": "Income Tax Act 2007",
  "long_title": "An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.",
  "citation": "2007 c. 3",
  "type": "ukpga",
  "year": "2007",
  "number": "3",
  "version": "current",
  "date": "2007-03-20",
  "revised": true,
  "valid_from": "2026-09-16",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 14,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-act-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Overview of Income Tax Acts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Basic provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Charges to income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Overview of charges to income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Income tax an annual tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Income tax and companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Rates at which income tax is charged",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/2/crossheading/the-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "The rates",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "The ... basic rate , higher rate and additional rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/6A",
      "kind": "section",
      "number": "6A",
      "heading": "The Scottish basic, higher and additional rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-6A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/6B",
      "kind": "section",
      "number": "6B",
      "heading": "The Welsh rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-6B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/6C",
      "kind": "section",
      "number": "6C",
      "heading": "The default basic, higher and additional rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-6C",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/6D",
      "kind": "section",
      "number": "6D",
      "heading": "The property basic, higher and additional rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-6D",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "The starting rate for savings and savings nil rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "The savings basic, higher and additional rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-7A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "The trust rate , property trust rate, savings trust rate and dividend trust rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/the-rates"
    },
    {
      "path": "part/2/chapter/2/crossheading/income-charged-at-particular-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Income charged at particular rates",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/9A",
      "kind": "section",
      "number": "9A",
      "heading": "Overview of sections 10 to 15",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-9A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Income charged at the ... basic , higher and additional rates: individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Income charged at the default basic rate: non-individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11A",
      "kind": "section",
      "number": "11A",
      "heading": "Income charged at Scottish rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11B",
      "kind": "section",
      "number": "11B",
      "heading": "Income charged at the Welsh basic, higher and additional rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11C",
      "kind": "section",
      "number": "11C",
      "heading": "Income charged at the default basic, higher and additional rates: non-UK resident individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11C",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11CA",
      "kind": "section",
      "number": "11CA",
      "heading": "Income charged at the property basic, higher and additional rates: individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11CA",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11CB",
      "kind": "section",
      "number": "11CB",
      "heading": "Income charged at the Welsh property basic, higher and additional rates: individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11CB",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11CC",
      "kind": "section",
      "number": "11CC",
      "heading": "Income charged at the property basic rate: non-individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11CC",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11D",
      "kind": "section",
      "number": "11D",
      "heading": "Income charged at the savings basic, higher and additional rates : individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11D",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/11DA",
      "kind": "section",
      "number": "11DA",
      "heading": "Income charged at the savings basic rate: non-individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-11DA",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Income charged at the starting rate for savings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/12A",
      "kind": "section",
      "number": "12A",
      "heading": "Savings income charged at the savings nil rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-12A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/12B",
      "kind": "section",
      "number": "12B",
      "heading": "Individual's entitlement to a savings allowance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-12B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Income charged at the dividend ordinary , dividend upper and dividend additional rates: individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/13A",
      "kind": "section",
      "number": "13A",
      "heading": "Income charged at the dividend nil rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-13A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Income charged at the dividend ordinary rate: non-individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Income charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Savings and dividend income to be treated as highest part of total income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/16A",
      "kind": "section",
      "number": "16A",
      "heading": "Treatment of property income in hierarchy of total income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-16A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Repayment: tax paid at greater rate instead of starting rate for savings or savings nil rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/17A",
      "kind": "section",
      "number": "17A",
      "heading": "Meaning of “property income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-17A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Meaning of “savings income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Meaning of “dividend income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/income-charged-at-particular-rates"
    },
    {
      "path": "part/2/chapter/2/crossheading/starting-rate-limit-and-basic-rate-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "Starting rate limit and basic rate limit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "The starting rate limit and the basic rate limit",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/2/crossheading/starting-rate-limit-and-basic-rate-limit"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Indexation of the basic rate limit and starting rate limit for savings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/starting-rate-limit-and-basic-rate-limit"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Calculation of income tax liability",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-22",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "The calculation of income tax liability",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Reliefs deductible at Step 2",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/24A",
      "kind": "section",
      "number": "24A",
      "heading": "Limit on Step 2 deductions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-24A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/24B",
      "kind": "section",
      "number": "24B",
      "heading": "Calculation of net income at Step 2 for low income estates and trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-24B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Reliefs and allowances deductible at Steps 2 and 3: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Tax reductions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Order of deducting tax reductions: individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Order of deducting tax reductions: other persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Tax reductions: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Additional tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Total income: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Liability not dealt with in the calculation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Personal reliefs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Personal allowance and blind person's allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Allowances under Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/3/chapter/2/crossheading/personal-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Personal allowances",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Personal allowance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/personal-allowances"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Personal allowance for those born after 5 April 1938 but before 6 April 1948",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/personal-allowances"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Personal allowance for those born before 6 April 1938",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/personal-allowances"
    },
    {
      "path": "part/3/chapter/2/crossheading/blind-persons-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Blind person's allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Blind person's allowance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/blind-persons-allowance"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Transfer of part of blind person's allowance to a spouse or civil partner",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-39",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/blind-persons-allowance"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Election for transfer of allowance under section 39",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/blind-persons-allowance"
    },
    {
      "path": "part/3/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Allowances in year of death",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Tax reductions for married couples and civil partners: persons born before 6 April 1935",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Tax reductions under Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-42",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Meaning of “the minimum amount”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/43A",
      "kind": "section",
      "number": "43A",
      "heading": "Meaning of “relevant conversion”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-43A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Election for new rules to apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/3/chapter/3/crossheading/married-couples-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Married couple's allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Marriages before 5 December 2005",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/married-couples-allowance"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Marriages and civil partnerships on or after 5 December 2005",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/married-couples-allowance"
    },
    {
      "path": "part/3/chapter/3/crossheading/elections-to-transfer-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Elections to transfer relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Election by individual to transfer relief under section 45 or 46",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/elections-to-transfer-relief"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Joint election to transfer relief under section 45 or 46",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/elections-to-transfer-relief"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Election for partial transfer back of relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-49",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3/crossheading/elections-to-transfer-relief"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Procedure for making and withdrawing elections under sections 47 to 49",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-50",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3/crossheading/elections-to-transfer-relief"
    },
    {
      "path": "part/3/chapter/3/crossheading/transfer-of-unused-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of unused relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Transfer of unused relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-51",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3/crossheading/transfer-of-unused-relief"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Transfer back of unused relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-52",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3/crossheading/transfer-of-unused-relief"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Transfer of unused relief: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/transfer-of-unused-relief"
    },
    {
      "path": "part/3/chapter/3/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Tax reductions in the year of marriage or entry into civil partnership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/supplementary"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Sections 45 to 53: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/supplementary"
    },
    {
      "path": "part/3/chapter/3A",
      "kind": "chapter",
      "number": "3A",
      "heading": "Transferable tax allowance for married couples and civil partners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/3A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3A"
    },
    {
      "path": "section/55A",
      "kind": "section",
      "number": "55A",
      "heading": "Tax reduction under Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-55A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3A/crossheading/introduction"
    },
    {
      "path": "part/3/chapter/3A/crossheading/tax-reduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax reduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3A"
    },
    {
      "path": "section/55B",
      "kind": "section",
      "number": "55B",
      "heading": "Tax reduction: entitlement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-55B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3A/crossheading/tax-reduction"
    },
    {
      "path": "part/3/chapter/3A/crossheading/election-to-reduce-personal-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Election to reduce personal allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3A"
    },
    {
      "path": "section/55C",
      "kind": "section",
      "number": "55C",
      "heading": "Election to reduce personal allowance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-55C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3A/crossheading/election-to-reduce-personal-allowance"
    },
    {
      "path": "section/55D",
      "kind": "section",
      "number": "55D",
      "heading": "Procedure for elections under section 55C",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-55D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3A/crossheading/election-to-reduce-personal-allowance"
    },
    {
      "path": "part/3/chapter/3A/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3A"
    },
    {
      "path": "section/55E",
      "kind": "section",
      "number": "55E",
      "heading": "Limitation on number of tax reductions and elections",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-55E",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3A/crossheading/supplementary"
    },
    {
      "path": "part/3/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Residence etc of claimants",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-56",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Indexation of allowances",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/57A",
      "kind": "section",
      "number": "57A",
      "heading": "Personal allowance linked to national minimum wage",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-57A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Meaning of “adjusted net income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-58",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Loss relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-59",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Trade losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-60",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Non-partners: losses of a tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-61",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Partners: losses of a tax year etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-62",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Prohibition against double counting",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-63",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/4/chapter/2/crossheading/trade-loss-relief-against-general-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade loss relief against general income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Deduction of losses from general income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-64",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-general-income"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-65",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-general-income"
    },
    {
      "path": "part/4/chapter/2/crossheading/restriction-on-relief-for-uncommercial-trades",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on relief for uncommercial trades",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Restriction on relief unless trade is commercial",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-66",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restriction-on-relief-for-uncommercial-trades"
    },
    {
      "path": "part/4/chapter/2/crossheading/restriction-on-relief-for-hobby-farming-or-market-gardening",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on relief for “hobby” farming or market gardening",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Restriction on relief in case of farming or market gardening",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-67",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restriction-on-relief-for-hobby-farming-or-market-gardening"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Reasonable expectation of profit",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-68",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restriction-on-relief-for-hobby-farming-or-market-gardening"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Whether trade is the same trade",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-69",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restriction-on-relief-for-hobby-farming-or-market-gardening"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Determining losses in previous tax years",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-70",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restriction-on-relief-for-hobby-farming-or-market-gardening"
    },
    {
      "path": "part/4/chapter/2/crossheading/use-of-trading-loss-as-cgt-loss",
      "kind": "crossheading",
      "number": null,
      "heading": "Use of trading loss as CGT loss",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Treating trade losses as CGT losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-71",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/use-of-trading-loss-as-cgt-loss"
    },
    {
      "path": "part/4/chapter/2/crossheading/early-trade-losses-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Early trade losses relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Relief for individuals for losses in first 4 years of trade",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-72",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/early-trade-losses-relief"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-73",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/early-trade-losses-relief"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Restrictions on relief unless trade is commercial etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-74",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/early-trade-losses-relief"
    },
    {
      "path": "chapter/2/crossheading/general-restrictions-on-sideways-relief-and-capital-gains-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "General restrictions on sideways relief and capital gains relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/74ZA",
      "kind": "section",
      "number": "74ZA",
      "heading": "No relief for tax-generated losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-74ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/general-restrictions-on-sideways-relief-and-capital-gains-relief"
    },
    {
      "path": "section/74A",
      "kind": "section",
      "number": "74A",
      "heading": "Reliefs in any tax year not to exceed cap for tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-74A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/general-restrictions-on-sideways-relief-and-capital-gains-relief"
    },
    {
      "path": "section/74B",
      "kind": "section",
      "number": "74B",
      "heading": "No relief for tax-generated losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-74B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2/crossheading/general-restrictions-on-sideways-relief-and-capital-gains-relief"
    },
    {
      "path": "section/74C",
      "kind": "section",
      "number": "74C",
      "heading": "Meaning of “non-active capacity” for purposes of section 74A etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-74C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/general-restrictions-on-sideways-relief-and-capital-gains-relief"
    },
    {
      "path": "section/74D",
      "kind": "section",
      "number": "74D",
      "heading": "Meaning of “qualifying film expenditure” for purposes of sections 74ZA and 74A",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-74D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/general-restrictions-on-sideways-relief-and-capital-gains-relief"
    },
    {
      "path": "chapter/2/crossheading/restriction-on-sideways-relief-and-capital-gains-relief-where-cash-basis-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/74E",
      "kind": "section",
      "number": "74E",
      "heading": "No relief where cash basis used to calculate losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-74E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2/crossheading/restriction-on-sideways-relief-and-capital-gains-relief-where-cash-basis-applies"
    },
    {
      "path": "part/4/chapter/2/crossheading/restrictions-on-sideways-relief-for-certain-capital-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on sideways relief for certain capital allowances",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Trade leasing allowances given to individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-75",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-sideways-relief-for-certain-capital-allowances"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "First-year allowances and annual investment allowances: introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-76",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-sideways-relief-for-certain-capital-allowances"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "First-year allowances: partnerships with companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-77",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-sideways-relief-for-certain-capital-allowances"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "First-year allowances and annual investment allowances: arrangements to reduce tax liabilities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-78",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-sideways-relief-for-certain-capital-allowances"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Capital allowances restrictions: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-79",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-sideways-relief-for-certain-capital-allowances"
    },
    {
      "path": "part/4/chapter/2/crossheading/restriction-on-sideways-relief-for-specific-trades",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on sideways relief for specific trades",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Ring fence income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-80",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restriction-on-sideways-relief-for-specific-trades"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Dealings in commodity futures",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/2/crossheading/restriction-on-sideways-relief-for-specific-trades"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Exploitation of films",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-82",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restriction-on-sideways-relief-for-specific-trades"
    },
    {
      "path": "part/4/chapter/2/crossheading/carryforward-trade-loss-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Carry-forward trade loss relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Carry forward against subsequent trade profits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-83",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carryforward-trade-loss-relief"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-84",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carryforward-trade-loss-relief"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Use of trade-related interest and dividends if trade profits insufficient",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-85",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carryforward-trade-loss-relief"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Trade transferred to a company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-86",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carryforward-trade-loss-relief"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Ring fence trades",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-87",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carryforward-trade-loss-relief"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Carry forward of certain interest as loss",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-88",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carryforward-trade-loss-relief"
    },
    {
      "path": "part/4/chapter/2/crossheading/terminal-trade-loss-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Terminal trade loss relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Carry back of losses on a permanent cessation of a trade",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-89",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/terminal-trade-loss-relief"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Losses that are “terminal losses”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-90",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/terminal-trade-loss-relief"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-91",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/terminal-trade-loss-relief"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Use of trade-related interest and dividends if trade profits insufficient",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-92",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/terminal-trade-loss-relief"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Mineral extraction trade and carry back of balancing allowances",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-93",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/terminal-trade-loss-relief"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Carry back of certain interest as loss",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-94",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/terminal-trade-loss-relief"
    },
    {
      "path": "part/4/chapter/2/crossheading/wholly-foreign-trades",
      "kind": "crossheading",
      "number": null,
      "heading": "Wholly foreign trades",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Foreign trades etc: reliefs only against foreign income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-95",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/wholly-foreign-trades"
    },
    {
      "path": "part/4/chapter/2/crossheading/postcessation-trade-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Post-cessation trade relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Post-cessation trade relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-96",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/postcessation-trade-relief"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Meaning of “qualifying payment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-97",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/postcessation-trade-relief"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Meaning of “qualifying event” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-98",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/postcessation-trade-relief"
    },
    {
      "path": "section/98A",
      "kind": "section",
      "number": "98A",
      "heading": "Denial of relief for tax-generated payments or events",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-98A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/postcessation-trade-relief"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Reduction of relief for unpaid trade expenses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-99",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/postcessation-trade-relief"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Prohibition against double counting",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-100",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/postcessation-trade-relief"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Treating excess post-cessation trade relief as CGT loss",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-101",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/postcessation-trade-relief"
    },
    {
      "path": "part/4/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Restrictions on trade loss relief for certain partners",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-102",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Meaning of “sideways relief”, “capital gains relief” and “firm”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-103",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/103A",
      "kind": "section",
      "number": "103A",
      "heading": "Meaning of “limited partner”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-103A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/103B",
      "kind": "section",
      "number": "103B",
      "heading": "Meaning of “non-active partner” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-103B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/introduction"
    },
    {
      "path": "chapter/3/crossheading/limit-on-amount-of-sideways-relief-and-capital-gains-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Limit on amount of sideways relief and capital gains relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/103C",
      "kind": "section",
      "number": "103C",
      "heading": "Limit on reliefs in any tax year not to exceed cap for tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-103C",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/limit-on-amount-of-sideways-relief-and-capital-gains-relief"
    },
    {
      "path": "section/103D",
      "kind": "section",
      "number": "103D",
      "heading": "Meaning of “qualifying film expenditure”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-103D",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/limit-on-amount-of-sideways-relief-and-capital-gains-relief"
    },
    {
      "path": "part/4/chapter/3/crossheading/limited-partners",
      "kind": "crossheading",
      "number": null,
      "heading": "Limited partners",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Restriction on reliefs for limited partners",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-104",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/limited-partners"
    },
    {
      "path": "section/105",
      "kind": "section",
      "number": "105",
      "heading": "Meaning of “contribution to the firm”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-105",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/limited-partners"
    },
    {
      "path": "section/106",
      "kind": "section",
      "number": "106",
      "heading": "Meaning of “limited partner”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/3/crossheading/limited-partners"
    },
    {
      "path": "part/4/chapter/3/crossheading/members-of-llps",
      "kind": "crossheading",
      "number": null,
      "heading": "Members of LLPs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/107",
      "kind": "section",
      "number": "107",
      "heading": "Restriction on reliefs for members of LLPs",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-107",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/members-of-llps"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Meaning of “contribution to the LLP”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-108",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/members-of-llps"
    },
    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": "Unrelieved losses brought forward",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-109",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/members-of-llps"
    },
    {
      "path": "part/4/chapter/3/crossheading/nonactive-members-of-llps-or-other-partnerships-apart-from-limited-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-active members of LLPs or other partnerships (apart from limited partnerships)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110",
      "heading": "Restriction on reliefs for non-active partners in early tax years",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-110",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/nonactive-members-of-llps-or-other-partnerships-apart-from-limited-partnerships"
    },
    {
      "path": "section/111",
      "kind": "section",
      "number": "111",
      "heading": "Meaning of “contribution to the firm”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-111",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/nonactive-members-of-llps-or-other-partnerships-apart-from-limited-partnerships"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "Meaning of “early tax year”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-112",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/nonactive-members-of-llps-or-other-partnerships-apart-from-limited-partnerships"
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Unrelieved losses brought forward",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-113",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/nonactive-members-of-llps-or-other-partnerships-apart-from-limited-partnerships"
    },
    {
      "path": "chapter/3/crossheading/exclusion-of-amounts-in-calculating-contribution-to-the-firm-or-llp",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusion of amounts in calculating contribution to the firm or LLP",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/113A",
      "kind": "section",
      "number": "113A",
      "heading": "Exclusion of amounts contributed to access relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-113A",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/exclusion-of-amounts-in-calculating-contribution-to-the-firm-or-llp"
    },
    {
      "path": "part/4/chapter/3/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/114",
      "kind": "section",
      "number": "114",
      "heading": "Power to exclude other amounts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-114",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/regulations"
    },
    {
      "path": "part/4/chapter/3/crossheading/restrictions-for-film-trades-carried-on-in-partnership",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions for film trades carried on in partnership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/115",
      "kind": "section",
      "number": "115",
      "heading": "Restrictions on reliefs for firms exploiting films",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-115",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/restrictions-for-film-trades-carried-on-in-partnership"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "Exclusion from restrictions under section 115: certain film expenditure",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-116",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/3/crossheading/restrictions-for-film-trades-carried-on-in-partnership"
    },
    {
      "path": "chapter/3/crossheading/partnerships-with-mixed-membership-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships with mixed membership etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/116A",
      "kind": "section",
      "number": "116A",
      "heading": "Excess loss allocation to partners who are individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-116A",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/partnerships-with-mixed-membership-etc"
    },
    {
      "path": "part/4/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Losses from property businesses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-117",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/4/chapter/4/crossheading/carryforward-property-loss-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Carry-forward property loss relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Carry forward against subsequent property business profits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-118",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/carryforward-property-loss-relief"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-119",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/carryforward-property-loss-relief"
    },
    {
      "path": "part/4/chapter/4/crossheading/property-loss-relief-against-general-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Property loss relief against general income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "Deduction of property losses from general income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-120",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/property-loss-relief-against-general-income"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-121",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/property-loss-relief-against-general-income"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Meaning of “the applicable amount of the loss”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-122",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/property-loss-relief-against-general-income"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Meaning of “the loss has a capital allowances connection” and “the business has a relevant agricultural connection”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-123",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/property-loss-relief-against-general-income"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-124",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/property-loss-relief-against-general-income"
    },
    {
      "path": "part/4/chapter/4/crossheading/postcessation-property-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Post-cessation property relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Post-cessation property relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-125",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/postcessation-property-relief"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Treating excess post-cessation property relief as CGT loss",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-126",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/postcessation-property-relief"
    },
    {
      "path": "part/4/chapter/4/crossheading/furnished-holiday-accommodation",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "UK furnished holiday lettings business treated as trade",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-127",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/4/crossheading/furnished-holiday-accommodation"
    },
    {
      "path": "section/127ZA",
      "kind": "section",
      "number": "127ZA",
      "heading": "EEA furnished holiday lettings business treated as trade",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-127ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/4/crossheading/furnished-holiday-accommodation"
    },
    {
      "path": "chapter/4/crossheading/restrictions-on-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/127A",
      "kind": "section",
      "number": "127A",
      "heading": "No relief for tax-generated losses attributable to annual investment allowance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-127A",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/127B",
      "kind": "section",
      "number": "127B",
      "heading": "No relief for tax-generated agricultural expenses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-127B",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/127BA",
      "kind": "section",
      "number": "127BA",
      "heading": "Restriction of relief: cash basis",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-127BA",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/127C",
      "kind": "section",
      "number": "127C",
      "heading": "Excess loss allocation to partners who are individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-127C",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "part/4/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Losses in an employment or office",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Employment loss relief against general income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-128",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-129",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "Treating loss in employment or office as CGT loss",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-130",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "part/4/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Losses on disposal of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/6/crossheading/share-loss-relief-against-general-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Share loss relief against general income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "Share loss relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-131",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/share-loss-relief-against-general-income"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Entitlement to claim",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-132",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/share-loss-relief-against-general-income"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-133",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/share-loss-relief-against-general-income"
    },
    {
      "path": "part/4/chapter/6/crossheading/shares-to-which-eis-relief-is-not-attributable",
      "kind": "crossheading",
      "number": null,
      "heading": "Shares to which EIS relief is not attributable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Qualifying trading companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-134",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/shares-to-which-eis-relief-is-not-attributable"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Subscriptions for shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-135",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/shares-to-which-eis-relief-is-not-attributable"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "Disposals of new shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-136",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/shares-to-which-eis-relief-is-not-attributable"
    },
    {
      "path": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying trading companies: the requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "The trading requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-137",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Ceasing to meet trading requirement because of administration or receivership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-138",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "The control and independence requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-139",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "The qualifying subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-140",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "The property managing subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-141",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "The gross assets requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-142",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "The unquoted status requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-143",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "Power to amend requirements by Treasury order",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-144",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "part/4/chapter/6/crossheading/qualifying-trading-companies-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying trading companies: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "Relief after an exchange of shares for shares in another company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-145",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-supplementary"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "Substitution of new shares for old shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-146",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/qualifying-trading-companies-supplementary"
    },
    {
      "path": "part/4/chapter/6/crossheading/limits-on-share-loss-relief-and-mixed-holdings",
      "kind": "crossheading",
      "number": null,
      "heading": "Limits on share loss relief and mixed holdings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "Limits on share loss relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-147",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/limits-on-share-loss-relief-and-mixed-holdings"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "Disposal of shares forming part of mixed holding",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-148",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/limits-on-share-loss-relief-and-mixed-holdings"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Section 148: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-149",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6/crossheading/limits-on-share-loss-relief-and-mixed-holdings"
    },
    {
      "path": "part/4/chapter/6/crossheading/miscellaneous-and-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous and supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Deemed time of issue for certain shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-150",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-151",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "part/4/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Losses from miscellaneous transactions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/7/crossheading/loss-relief-against-miscellaneous-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss relief against miscellaneous income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Losses from miscellaneous transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-152",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/7/crossheading/loss-relief-against-miscellaneous-income"
    },
    {
      "path": "section/153",
      "kind": "section",
      "number": "153",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-153",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/7/crossheading/loss-relief-against-miscellaneous-income"
    },
    {
      "path": "part/4/chapter/7/crossheading/deposit-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Deposit rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "section/154",
      "kind": "section",
      "number": "154",
      "heading": "Transactions in deposit rights",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-154",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/7/crossheading/deposit-rights"
    },
    {
      "path": "part/4/chapter/7/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "section/154A",
      "kind": "section",
      "number": "154A",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-154A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7/crossheading/supplementary"
    },
    {
      "path": "section/155",
      "kind": "section",
      "number": "155",
      "heading": "Time limit for claiming relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-155",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/7/crossheading/supplementary"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Enterprise investment scheme",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/5/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/1/crossheading/eis-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "EIS relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/1"
    },
    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "Meaning of “EIS relief” and commencement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-156",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/1/crossheading/eis-relief"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "Eligibility for EIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-157",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/eis-relief"
    },
    {
      "path": "section/157A",
      "kind": "section",
      "number": "157A",
      "heading": "Risk-to-capital condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-157A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/1/crossheading/eis-relief"
    },
    {
      "path": "section/158",
      "kind": "section",
      "number": "158",
      "heading": "Form and amount of EIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-158",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/eis-relief"
    },
    {
      "path": "part/5/chapter/1/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/1"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Periods A, B and C",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-159",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Overview of other Chapters of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-160",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Other tax reliefs relating to EIS",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-161",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "part/5/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "The investor",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-162",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/2/crossheading/the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "The requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "The no connection with the issuing company requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-163",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "section/164",
      "kind": "section",
      "number": "164",
      "heading": "The no linked loans requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-164",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "section/164A",
      "kind": "section",
      "number": "164A",
      "heading": "The existing shareholdings requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-164A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "section/165",
      "kind": "section",
      "number": "165",
      "heading": "The no tax avoidance requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-165",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "part/5/chapter/2/crossheading/meaning-of-connection-with-issuing-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of connection with issuing company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/166",
      "kind": "section",
      "number": "166",
      "heading": "Connection with issuing company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-166",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/meaning-of-connection-with-issuing-company"
    },
    {
      "path": "section/167",
      "kind": "section",
      "number": "167",
      "heading": "Employees, directors and partners",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-167",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/meaning-of-connection-with-issuing-company"
    },
    {
      "path": "section/168",
      "kind": "section",
      "number": "168",
      "heading": "Directors excluded from connection",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-168",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/meaning-of-connection-with-issuing-company"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "Directors qualifying for relief despite connection",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-169",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/meaning-of-connection-with-issuing-company"
    },
    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Persons interested in capital etc of company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-170",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/meaning-of-connection-with-issuing-company"
    },
    {
      "path": "section/171",
      "kind": "section",
      "number": "171",
      "heading": "Persons subscribing for shares under certain arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-171",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/meaning-of-connection-with-issuing-company"
    },
    {
      "path": "part/5/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "General requirements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-172",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/3/crossheading/the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "The requirements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/173",
      "kind": "section",
      "number": "173",
      "heading": "The shares requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-173",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/173A",
      "kind": "section",
      "number": "173A",
      "heading": "The maximum amount raised annually through risk finance investments requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-173A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/173AA",
      "kind": "section",
      "number": "173AA",
      "heading": "Maximum risk finance investments at the issue date requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-173AA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/173AB",
      "kind": "section",
      "number": "173AB",
      "heading": "Maximum risk finance investments during period B requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-173AB",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/173B",
      "kind": "section",
      "number": "173B",
      "heading": "The spending of money raised by SEIS investment requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-173B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174",
      "heading": "The purpose of the issue requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-174",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/175",
      "kind": "section",
      "number": "175",
      "heading": "The use of the money raised requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-175",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/175A",
      "kind": "section",
      "number": "175A",
      "heading": "The permitted maximum age requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-175A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/176",
      "kind": "section",
      "number": "176",
      "heading": "The minimum period requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-176",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/177",
      "kind": "section",
      "number": "177",
      "heading": "The no pre-arranged exits requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-177",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/178",
      "kind": "section",
      "number": "178",
      "heading": "The no tax avoidance requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-178",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/178A",
      "kind": "section",
      "number": "178A",
      "heading": "The no disqualifying arrangements requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-178A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "part/5/chapter/3/crossheading/meaning-of-qualifying-business-activity",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying business activity”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/179",
      "kind": "section",
      "number": "179",
      "heading": "Meaning of “qualifying business activity”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-179",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/meaning-of-qualifying-business-activity"
    },
    {
      "path": "part/5/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "The issuing company",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/180",
      "kind": "section",
      "number": "180",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-180",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/4/crossheading/the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "The requirements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/180A",
      "kind": "section",
      "number": "180A",
      "heading": "The UK permanent establishment requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-180A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/180B",
      "kind": "section",
      "number": "180B",
      "heading": "The financial health requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-180B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/181",
      "kind": "section",
      "number": "181",
      "heading": "The trading requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-181",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/182",
      "kind": "section",
      "number": "182",
      "heading": "Ceasing to meet trading requirement because of administration or receivership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-182",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/183",
      "kind": "section",
      "number": "183",
      "heading": "The issuing company to carry on the qualifying business activity requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-183",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/184",
      "kind": "section",
      "number": "184",
      "heading": "The unquoted status requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-184",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/185",
      "kind": "section",
      "number": "185",
      "heading": "The control and independence requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-185",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/186",
      "kind": "section",
      "number": "186",
      "heading": "The gross assets requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-186",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/186A",
      "kind": "section",
      "number": "186A",
      "heading": "The number of employees requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-186A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": "The qualifying subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-187",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/188",
      "kind": "section",
      "number": "188",
      "heading": "The property managing subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-188",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "part/5/chapter/4/crossheading/definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/189",
      "kind": "section",
      "number": "189",
      "heading": "Meaning of “qualifying trade”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-189",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/definitions"
    },
    {
      "path": "section/190",
      "kind": "section",
      "number": "190",
      "heading": "Meaning of “qualifying 90% subsidiary”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-190",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/definitions"
    },
    {
      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Meaning of “qualifying subsidiary”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-191",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/definitions"
    },
    {
      "path": "section/191A",
      "kind": "section",
      "number": "191A",
      "heading": "Meaning of “permanent establishment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-191A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/definitions"
    },
    {
      "path": "part/5/chapter/4/crossheading/excluded-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/192",
      "kind": "section",
      "number": "192",
      "heading": "Meaning of “excluded activities”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-192",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/193",
      "kind": "section",
      "number": "193",
      "heading": "Excluded activities: wholesale and retail distribution",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-193",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/194",
      "kind": "section",
      "number": "194",
      "heading": "Excluded activities: leasing of ships",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-194",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/195",
      "kind": "section",
      "number": "195",
      "heading": "Excluded activities: receipt of royalties and licence fees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-195",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/196",
      "kind": "section",
      "number": "196",
      "heading": "Excluded activities: property development",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-196",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/196A",
      "kind": "section",
      "number": "196A",
      "heading": "Excluded activities: shipbuilding",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-196A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/196B",
      "kind": "section",
      "number": "196B",
      "heading": "Excluded activities: producing coal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-196B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/196C",
      "kind": "section",
      "number": "196C",
      "heading": "Excluded activities: producing steel",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-196C",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/197",
      "kind": "section",
      "number": "197",
      "heading": "Excluded activities: hotels and comparable establishments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-197",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/198",
      "kind": "section",
      "number": "198",
      "heading": "Excluded activities: nursing homes and residential care homes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-198",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/198A",
      "kind": "section",
      "number": "198A",
      "heading": "Excluded activities: ... export of electricity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-198A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/198B",
      "kind": "section",
      "number": "198B",
      "heading": "Excluded activities: subsidised generation of heat and subsidised production of gas or fuel",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-198B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/199",
      "kind": "section",
      "number": "199",
      "heading": "Excluded activities: provision of services or facilities for another business",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-199",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "part/5/chapter/4/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/200",
      "kind": "section",
      "number": "200",
      "heading": "Power to amend by Treasury order",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-200",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/4/crossheading/supplementary"
    },
    {
      "path": "part/5/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Attribution of and claims for EIS relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/5/crossheading/attribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Attribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/201",
      "kind": "section",
      "number": "201",
      "heading": "Attribution of EIS relief to shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-201",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/attribution"
    },
    {
      "path": "part/5/chapter/5/crossheading/claims-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/202",
      "kind": "section",
      "number": "202",
      "heading": "Time for making claims for EIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-202",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/claims-general"
    },
    {
      "path": "section/203",
      "kind": "section",
      "number": "203",
      "heading": "Entitlement to claim",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-203",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/claims-general"
    },
    {
      "path": "part/5/chapter/5/crossheading/claims-supporting-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims: supporting documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/204",
      "kind": "section",
      "number": "204",
      "heading": "Compliance certificates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-204",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "section/205",
      "kind": "section",
      "number": "205",
      "heading": "Compliance statements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-205",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "section/206",
      "kind": "section",
      "number": "206",
      "heading": "Appeal against refusal to authorise compliance certificate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-206",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "section/207",
      "kind": "section",
      "number": "207",
      "heading": "Penalties for fraudulent certificate or statement etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-207",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "part/5/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Withdrawal or reduction of EIS relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/6/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/208",
      "kind": "section",
      "number": "208",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-208",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/6/crossheading/disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/209",
      "kind": "section",
      "number": "209",
      "heading": "Disposal of shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-209",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/disposals"
    },
    {
      "path": "section/210",
      "kind": "section",
      "number": "210",
      "heading": "Cases where maximum EIS relief not obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-210",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/disposals"
    },
    {
      "path": "section/211",
      "kind": "section",
      "number": "211",
      "heading": "Call options",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-211",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/disposals"
    },
    {
      "path": "section/212",
      "kind": "section",
      "number": "212",
      "heading": "Put options",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-212",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/disposals"
    },
    {
      "path": "part/5/chapter/6/crossheading/value-received-by-investor",
      "kind": "crossheading",
      "number": null,
      "heading": "Value received by investor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/213",
      "kind": "section",
      "number": "213",
      "heading": "Value received by the investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-213",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/214",
      "kind": "section",
      "number": "214",
      "heading": "Value received: receipts of insignificant value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-214",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/215",
      "kind": "section",
      "number": "215",
      "heading": "Meaning of “receipts of insignificant value”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-215",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "When value is received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-216",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/217",
      "kind": "section",
      "number": "217",
      "heading": "The amount of value received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-217",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/218",
      "kind": "section",
      "number": "218",
      "heading": "Value received where there is more than one issue of shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-218",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/219",
      "kind": "section",
      "number": "219",
      "heading": "Value received where part of share issue treated as made in previous tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-219",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/220",
      "kind": "section",
      "number": "220",
      "heading": "Cases where maximum EIS relief not obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-220",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/221",
      "kind": "section",
      "number": "221",
      "heading": "Receipts of value by and from connected persons etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-221",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/222",
      "kind": "section",
      "number": "222",
      "heading": "Receipt of replacement value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-222",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/223",
      "kind": "section",
      "number": "223",
      "heading": "Section 222: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-223",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments etc of share capital to other persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/224",
      "kind": "section",
      "number": "224",
      "heading": "Repayments etc of share capital to other persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-224",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "section/225",
      "kind": "section",
      "number": "225",
      "heading": "Insignificant repayments ignored for purposes of section 224",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-225",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "section/226",
      "kind": "section",
      "number": "226",
      "heading": "Amount of repayments etc where there is more than one issue of shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-226",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "section/227",
      "kind": "section",
      "number": "227",
      "heading": "Single issue affecting more than one individual",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-227",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "section/228",
      "kind": "section",
      "number": "228",
      "heading": "Single issue treated as made partly in previous tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-228",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "section/229",
      "kind": "section",
      "number": "229",
      "heading": "Maximum relief not obtained for share issue",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-229",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "section/230",
      "kind": "section",
      "number": "230",
      "heading": "Repayment of authorised minimum within 12 months",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-230",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "section/231",
      "kind": "section",
      "number": "231",
      "heading": "Restriction on withdrawal of relief under section 224",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-231",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/repayments-etc-of-share-capital-to-other-persons"
    },
    {
      "path": "part/5/chapter/6/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/232",
      "kind": "section",
      "number": "232",
      "heading": "Acquisition of a trade or trading assets",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-232",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/233",
      "kind": "section",
      "number": "233",
      "heading": "Acquisition of share capital",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-233",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/234",
      "kind": "section",
      "number": "234",
      "heading": "Relief subsequently found not to have been due",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-234",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "part/5/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Withdrawal or reduction of EIS relief: procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/7/crossheading/assessments-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/235",
      "kind": "section",
      "number": "235",
      "heading": "Assessments for the withdrawal or reduction of EIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-235",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/236",
      "kind": "section",
      "number": "236",
      "heading": "Appeals against section 234(3)(b) notices",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-236",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/237",
      "kind": "section",
      "number": "237",
      "heading": "Time limits for assessments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-237",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/238",
      "kind": "section",
      "number": "238",
      "heading": "Cases where assessment not to be made",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-238",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "part/5/chapter/7/crossheading/interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/239",
      "kind": "section",
      "number": "239",
      "heading": "Date from which interest is chargeable",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-239",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/7/crossheading/interest"
    },
    {
      "path": "part/5/chapter/7/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/240",
      "kind": "section",
      "number": "240",
      "heading": "Information to be provided by the investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-240",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/information"
    },
    {
      "path": "section/241",
      "kind": "section",
      "number": "241",
      "heading": "Information to be provided by the issuing company etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-241",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/7/crossheading/information"
    },
    {
      "path": "section/242",
      "kind": "section",
      "number": "242",
      "heading": "Power to require information where section 240 or 241 applies or could have applied",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-242",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/information"
    },
    {
      "path": "section/243",
      "kind": "section",
      "number": "243",
      "heading": "Power to require information in other cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-243",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/7/crossheading/information"
    },
    {
      "path": "section/244",
      "kind": "section",
      "number": "244",
      "heading": "Obligations of secrecy",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-244",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/information"
    },
    {
      "path": "part/5/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Supplementary and general",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/8/crossheading/disposals-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/245",
      "kind": "section",
      "number": "245",
      "heading": "Transfers between spouses or civil partners",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-245",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/disposals-of-shares"
    },
    {
      "path": "section/246",
      "kind": "section",
      "number": "246",
      "heading": "Identification of shares on a disposal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-246",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8/crossheading/disposals-of-shares"
    },
    {
      "path": "part/5/chapter/8/crossheading/acquisition-of-issuing-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition of issuing company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/247",
      "kind": "section",
      "number": "247",
      "heading": "Continuity of EIS relief where issuing company is acquired by new company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-247",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8/crossheading/acquisition-of-issuing-company"
    },
    {
      "path": "section/248",
      "kind": "section",
      "number": "248",
      "heading": "Carry over of obligations etc where EIS relief attributed to new shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-248",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/acquisition-of-issuing-company"
    },
    {
      "path": "section/249",
      "kind": "section",
      "number": "249",
      "heading": "Substitution of new shares for old shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-249",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8/crossheading/acquisition-of-issuing-company"
    },
    {
      "path": "part/5/chapter/8/crossheading/nominees-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Nominees etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/250",
      "kind": "section",
      "number": "250",
      "heading": "Nominees and bare trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-250",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/nominees-etc"
    },
    {
      "path": "section/251",
      "kind": "section",
      "number": "251",
      "heading": "Approved knowledge-intensive fund as nominee",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-251",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8/crossheading/nominees-etc"
    },
    {
      "path": "chapter/8/crossheading/powers-to-amend",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers to amend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/251A",
      "kind": "section",
      "number": "251A",
      "heading": "Powers to amend Chapters 2 to 4 by Treasury regulations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-251A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/8/crossheading/powers-to-amend"
    },
    {
      "path": "part/5/chapter/8/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/252",
      "kind": "section",
      "number": "252",
      "heading": "Meaning of a company being “in administration” or “in receivership”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-252",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/252A",
      "kind": "section",
      "number": "252A",
      "heading": "Meaning of “knowledge-intensive company”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-252A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/252B",
      "kind": "section",
      "number": "252B",
      "heading": "Knowledge-intensive company reaching turnover of £200,000",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-252B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/253",
      "kind": "section",
      "number": "253",
      "heading": "Meaning of “associate”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-253",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/254",
      "kind": "section",
      "number": "254",
      "heading": "Meaning of “disposal of shares”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-254",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/255",
      "kind": "section",
      "number": "255",
      "heading": "Meaning of “issue of shares”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-255",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/256",
      "kind": "section",
      "number": "256",
      "heading": "Meaning of “the termination date”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-256",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/256A",
      "kind": "section",
      "number": "256A",
      "heading": "Meaning of “the EIS original rate”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-256A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/256B",
      "kind": "section",
      "number": "256B",
      "heading": "Meaning of “specified Northern Ireland company”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-256B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/257",
      "kind": "section",
      "number": "257",
      "heading": "Minor definitions etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8/crossheading/interpretation"
    },
    {
      "path": "part/5A",
      "kind": "part",
      "number": "5A",
      "heading": "Seed enterprise investment scheme",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/5A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/1/crossheading/seis-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "SEIS relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/1"
    },
    {
      "path": "section/257A",
      "kind": "section",
      "number": "257A",
      "heading": "Meaning of “SEIS relief” and commencement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/1/crossheading/seis-relief"
    },
    {
      "path": "section/257AA",
      "kind": "section",
      "number": "257AA",
      "heading": "Eligibility for SEIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257AA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/1/crossheading/seis-relief"
    },
    {
      "path": "section/257AAA",
      "kind": "section",
      "number": "257AAA",
      "heading": "Risk-to-capital condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257AAA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/1/crossheading/seis-relief"
    },
    {
      "path": "section/257AB",
      "kind": "section",
      "number": "257AB",
      "heading": "Form and amount of SEIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257AB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/1/crossheading/seis-relief"
    },
    {
      "path": "part/5A/chapter/1/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/1"
    },
    {
      "path": "section/257AC",
      "kind": "section",
      "number": "257AC",
      "heading": "Meaning of “period A” and “period B”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257AC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/257AD",
      "kind": "section",
      "number": "257AD",
      "heading": "Overview of other Chapters of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257AD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/257AE",
      "kind": "section",
      "number": "257AE",
      "heading": "CGT reliefs relating to SEIS",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257AE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "part/5A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "The investor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/257B",
      "kind": "section",
      "number": "257B",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257B",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/5A/chapter/2/crossheading/the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "The requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/257BA",
      "kind": "section",
      "number": "257BA",
      "heading": "The no employee investors requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257BA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "section/257BB",
      "kind": "section",
      "number": "257BB",
      "heading": "The no substantial interest in the issuing company requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257BB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "section/257BC",
      "kind": "section",
      "number": "257BC",
      "heading": "The no related investment arrangements requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257BC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "section/257BD",
      "kind": "section",
      "number": "257BD",
      "heading": "The no linked loan requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257BD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "section/257BE",
      "kind": "section",
      "number": "257BE",
      "heading": "The no tax avoidance requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257BE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2/crossheading/the-requirements"
    },
    {
      "path": "part/5A/chapter/2/crossheading/meaning-of-substantial-interest-in-a-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of substantial interest in a company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/257BF",
      "kind": "section",
      "number": "257BF",
      "heading": "Persons with a substantial interest in a company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257BF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2/crossheading/meaning-of-substantial-interest-in-a-company"
    },
    {
      "path": "part/5A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "General requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3"
    },
    {
      "path": "section/257C",
      "kind": "section",
      "number": "257C",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257C",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/5A/chapter/3/crossheading/the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "The requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3"
    },
    {
      "path": "section/257CA",
      "kind": "section",
      "number": "257CA",
      "heading": "The shares requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257CA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/257CB",
      "kind": "section",
      "number": "257CB",
      "heading": "The purpose of the issue requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257CB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/257CC",
      "kind": "section",
      "number": "257CC",
      "heading": "The spending of the money raised requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257CC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/257CD",
      "kind": "section",
      "number": "257CD",
      "heading": "The no pre-arranged exits requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257CD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/257CE",
      "kind": "section",
      "number": "257CE",
      "heading": "The no tax avoidance requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257CE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "section/257CF",
      "kind": "section",
      "number": "257CF",
      "heading": "The no disqualifying arrangements requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257CF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/the-requirements"
    },
    {
      "path": "part/5A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "The issuing company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4"
    },
    {
      "path": "section/257D",
      "kind": "section",
      "number": "257D",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257D",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/5A/chapter/4/crossheading/the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "The requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4"
    },
    {
      "path": "section/257DA",
      "kind": "section",
      "number": "257DA",
      "heading": "The trading requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DB",
      "kind": "section",
      "number": "257DB",
      "heading": "Ceasing to meet trading requirement: administration etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DC",
      "kind": "section",
      "number": "257DC",
      "heading": "The issuing company to carry on the qualifying business activity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DD",
      "kind": "section",
      "number": "257DD",
      "heading": "The UK permanent establishment requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DE",
      "kind": "section",
      "number": "257DE",
      "heading": "The financial health requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DF",
      "kind": "section",
      "number": "257DF",
      "heading": "The unquoted status requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DG",
      "kind": "section",
      "number": "257DG",
      "heading": "The control and independence requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DH",
      "kind": "section",
      "number": "257DH",
      "heading": "The no partnerships requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DI",
      "kind": "section",
      "number": "257DI",
      "heading": "The gross assets requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DI",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DJ",
      "kind": "section",
      "number": "257DJ",
      "heading": "The number of employees requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DK",
      "kind": "section",
      "number": "257DK",
      "heading": "No previous other risk capital scheme investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DK",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DL",
      "kind": "section",
      "number": "257DL",
      "heading": "The amount raised through the SEIS",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DL",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DM",
      "kind": "section",
      "number": "257DM",
      "heading": "The qualifying subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DM",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/257DN",
      "kind": "section",
      "number": "257DN",
      "heading": "The property managing subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257DN",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "part/5A/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Attribution and claims for SEIS relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/5/crossheading/attribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Attribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5"
    },
    {
      "path": "section/257E",
      "kind": "section",
      "number": "257E",
      "heading": "Attribution of SEIS relief to shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257E",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/attribution"
    },
    {
      "path": "part/5A/chapter/5/crossheading/claims-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5"
    },
    {
      "path": "section/257EA",
      "kind": "section",
      "number": "257EA",
      "heading": "Time for making claims for SEIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257EA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/claims-general"
    },
    {
      "path": "section/257EB",
      "kind": "section",
      "number": "257EB",
      "heading": "Entitlement to claim",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257EB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/claims-general"
    },
    {
      "path": "part/5A/chapter/5/crossheading/claims-supporting-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims: supporting documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5"
    },
    {
      "path": "section/257EC",
      "kind": "section",
      "number": "257EC",
      "heading": "Compliance certificates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257EC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "section/257ED",
      "kind": "section",
      "number": "257ED",
      "heading": "Compliance statements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257ED",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "section/257EE",
      "kind": "section",
      "number": "257EE",
      "heading": "Appeal against refusal to authorise compliance certificate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257EE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "section/257EF",
      "kind": "section",
      "number": "257EF",
      "heading": "Penalties for fraudulent certificate or statement etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257EF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "section/257EG",
      "kind": "section",
      "number": "257EG",
      "heading": "Power to amend sections 257EC and 257ED",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257EG",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/claims-supporting-documents"
    },
    {
      "path": "part/5A/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Withdrawal or reduction of SEIS relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/6/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6"
    },
    {
      "path": "section/257F",
      "kind": "section",
      "number": "257F",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257F",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/introduction"
    },
    {
      "path": "section/257FA",
      "kind": "section",
      "number": "257FA",
      "heading": "Disposal of shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/introduction"
    },
    {
      "path": "section/257FB",
      "kind": "section",
      "number": "257FB",
      "heading": "Cases where maximum SEIS relief not obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/introduction"
    },
    {
      "path": "section/257FC",
      "kind": "section",
      "number": "257FC",
      "heading": "Call options",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/introduction"
    },
    {
      "path": "section/257FD",
      "kind": "section",
      "number": "257FD",
      "heading": "Put options",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/introduction"
    },
    {
      "path": "part/5A/chapter/6/crossheading/value-received-by-investor",
      "kind": "crossheading",
      "number": null,
      "heading": "Value received by investor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6"
    },
    {
      "path": "section/257FE",
      "kind": "section",
      "number": "257FE",
      "heading": "Value received by the investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FF",
      "kind": "section",
      "number": "257FF",
      "heading": "Value received: receipts of insignificant value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FG",
      "kind": "section",
      "number": "257FG",
      "heading": "Meaning of “a receipt of insignificant value”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FG",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FH",
      "kind": "section",
      "number": "257FH",
      "heading": "When value is received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FI",
      "kind": "section",
      "number": "257FI",
      "heading": "The amount of value received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FI",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FJ",
      "kind": "section",
      "number": "257FJ",
      "heading": "Value received where there is more than one issue",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FJ",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FK",
      "kind": "section",
      "number": "257FK",
      "heading": "Value received where part of issue treated as made in previous tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FK",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FL",
      "kind": "section",
      "number": "257FL",
      "heading": "Cases where maximum SEIS relief not obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FL",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FM",
      "kind": "section",
      "number": "257FM",
      "heading": "Receipts of value by and from connected persons etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FM",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FN",
      "kind": "section",
      "number": "257FN",
      "heading": "Receipt of replacement value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FN",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "section/257FO",
      "kind": "section",
      "number": "257FO",
      "heading": "Section 257FN: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FO",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/value-received-by-investor"
    },
    {
      "path": "part/5A/chapter/6/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6"
    },
    {
      "path": "section/257FP",
      "kind": "section",
      "number": "257FP",
      "heading": "Acquisition of trade or trading assets",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FP",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/257FQ",
      "kind": "section",
      "number": "257FQ",
      "heading": "Acquisition of share capital",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FQ",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/257FR",
      "kind": "section",
      "number": "257FR",
      "heading": "Relief subsequently found not to have been due",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257FR",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "part/5A/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Withdrawal or reduction of SEIS relief: procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/7/crossheading/assessments-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7"
    },
    {
      "path": "section/257G",
      "kind": "section",
      "number": "257G",
      "heading": "Assessments for the withdrawal or reduction of SEIS relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257G",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/257GA",
      "kind": "section",
      "number": "257GA",
      "heading": "Appeals against section 257FR(3)(b) notices",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/257GB",
      "kind": "section",
      "number": "257GB",
      "heading": "Time limits for assessments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/257GC",
      "kind": "section",
      "number": "257GC",
      "heading": "Cases where assessments not to be made",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/assessments-and-appeals"
    },
    {
      "path": "part/5A/chapter/7/crossheading/interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7"
    },
    {
      "path": "section/257GD",
      "kind": "section",
      "number": "257GD",
      "heading": "Date from which interest is chargeable",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/interest"
    },
    {
      "path": "part/5A/chapter/7/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7"
    },
    {
      "path": "section/257GE",
      "kind": "section",
      "number": "257GE",
      "heading": "Information to be provided by the investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/information"
    },
    {
      "path": "section/257GF",
      "kind": "section",
      "number": "257GF",
      "heading": "Information to be provided by the issuing company etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/information"
    },
    {
      "path": "section/257GG",
      "kind": "section",
      "number": "257GG",
      "heading": "Power to require information where section 257GE or 257GF applies or could have applied",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GG",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/information"
    },
    {
      "path": "section/257GH",
      "kind": "section",
      "number": "257GH",
      "heading": "Power to require information in other cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/information"
    },
    {
      "path": "section/257GI",
      "kind": "section",
      "number": "257GI",
      "heading": "Obligations of secrecy",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257GI",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/7/crossheading/information"
    },
    {
      "path": "part/5A/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Supplementary and general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/8/crossheading/disposals-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8"
    },
    {
      "path": "section/257H",
      "kind": "section",
      "number": "257H",
      "heading": "Transfers between spouses or civil partners",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257H",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/disposals-of-shares"
    },
    {
      "path": "section/257HA",
      "kind": "section",
      "number": "257HA",
      "heading": "Identification of shares on a disposal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/disposals-of-shares"
    },
    {
      "path": "part/5A/chapter/8/crossheading/acquisition-of-issuing-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition of issuing company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8"
    },
    {
      "path": "section/257HB",
      "kind": "section",
      "number": "257HB",
      "heading": "Continuity of SEIS relief where issuing company is acquired by new company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/acquisition-of-issuing-company"
    },
    {
      "path": "section/257HC",
      "kind": "section",
      "number": "257HC",
      "heading": "Carry over of obligations etc where SEIS relief attributed to new shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/acquisition-of-issuing-company"
    },
    {
      "path": "section/257HD",
      "kind": "section",
      "number": "257HD",
      "heading": "Substitution of new shares for old shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/acquisition-of-issuing-company"
    },
    {
      "path": "part/5A/chapter/8/crossheading/nominees-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Nominees etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8"
    },
    {
      "path": "section/257HE",
      "kind": "section",
      "number": "257HE",
      "heading": "Nominees and bare trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/nominees-etc"
    },
    {
      "path": "part/5A/chapter/8/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8"
    },
    {
      "path": "section/257HF",
      "kind": "section",
      "number": "257HF",
      "heading": "Meaning of “new qualifying trade”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/257HG",
      "kind": "section",
      "number": "257HG",
      "heading": "Meaning of “qualifying business activity”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HG",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/257HH",
      "kind": "section",
      "number": "257HH",
      "heading": "Meaning of “disposal of shares”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/257HI",
      "kind": "section",
      "number": "257HI",
      "heading": "Meaning of “issue of shares”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HI",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/257HJ",
      "kind": "section",
      "number": "257HJ",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257HJ",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/8/crossheading/interpretation"
    },
    {
      "path": "part/5B",
      "kind": "part",
      "number": "5B",
      "heading": "Tax relief for social investments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/5B/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "section/257J",
      "kind": "section",
      "number": "257J",
      "heading": "Meaning of “SI relief” and “social enterprise”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257J",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JA",
      "kind": "section",
      "number": "257JA",
      "heading": "Form and amount of relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JB",
      "kind": "section",
      "number": "257JB",
      "heading": "Meaning of “community benefit society”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JC",
      "kind": "section",
      "number": "257JC",
      "heading": "Charities that are trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JD",
      "kind": "section",
      "number": "257JD",
      "heading": "Accreditation as a social impact contractor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JD",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JE",
      "kind": "section",
      "number": "257JE",
      "heading": "Meaning of “social impact contract”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JF",
      "kind": "section",
      "number": "257JF",
      "heading": "Accreditations: supplementary provisions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JG",
      "kind": "section",
      "number": "257JG",
      "heading": "Period of accreditation as a social impact contractor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JG",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "section/257JH",
      "kind": "section",
      "number": "257JH",
      "heading": "Functions of Ministers of the Crown under sections 257JD to 257JG",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257JH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/1"
    },
    {
      "path": "part/5B/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Eligibility for relief: basic rule and key definitions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "part/5B/chapter/2/crossheading/eligibility",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/2"
    },
    {
      "path": "section/257K",
      "kind": "section",
      "number": "257K",
      "heading": "Eligibility for SI relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257K",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/2/crossheading/eligibility"
    },
    {
      "path": "part/5B/chapter/2/crossheading/key-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Key definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/2"
    },
    {
      "path": "section/257KA",
      "kind": "section",
      "number": "257KA",
      "heading": "Key to reading the rest of the Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257KA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/2/crossheading/key-definitions"
    },
    {
      "path": "section/257KB",
      "kind": "section",
      "number": "257KB",
      "heading": "When investment is made, and “investment date”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257KB",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/2/crossheading/key-definitions"
    },
    {
      "path": "section/257KC",
      "kind": "section",
      "number": "257KC",
      "heading": "“Shorter applicable period” and “longer applicable period”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257KC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/2/crossheading/key-definitions"
    },
    {
      "path": "part/5B/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Eligibility: conditions relating to the investor and the investment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "section/257L",
      "kind": "section",
      "number": "257L",
      "heading": "Investment to be in new shares or new qualifying debt investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257L",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LA",
      "kind": "section",
      "number": "257LA",
      "heading": "Condition that the amount invested must have been paid over",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LB",
      "kind": "section",
      "number": "257LB",
      "heading": "The no pre-arranged exits requirements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LB",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LC",
      "kind": "section",
      "number": "257LC",
      "heading": "The no risk avoidance requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LD",
      "kind": "section",
      "number": "257LD",
      "heading": "The no linked loans requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LD",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LDA",
      "kind": "section",
      "number": "257LDA",
      "heading": "The existing investments requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LDA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LE",
      "kind": "section",
      "number": "257LE",
      "heading": "The no tax avoidance requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LE",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LEA",
      "kind": "section",
      "number": "257LEA",
      "heading": "The no disqualifying arrangements requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LEA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LF",
      "kind": "section",
      "number": "257LF",
      "heading": "Restrictions on being an employee, partner or paid director",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LF",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LG",
      "kind": "section",
      "number": "257LG",
      "heading": "The requirement not to be interested in capital etc of social enterprise",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LG",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "section/257LH",
      "kind": "section",
      "number": "257LH",
      "heading": "Requirement for no collusion with a non-qualifying investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257LH",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/3"
    },
    {
      "path": "part/5B/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Eligibility: conditions relating to the social enterprise",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditions relating to the social enterprise: general",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/4"
    },
    {
      "path": "section/257M",
      "kind": "section",
      "number": "257M",
      "heading": "The continuing to be a social enterprise requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257M",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MA",
      "kind": "section",
      "number": "257MA",
      "heading": "The amount raised from investments potentially eligible for relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MB",
      "kind": "section",
      "number": "257MB",
      "heading": "Power to amend limits on amounts raised",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MC",
      "kind": "section",
      "number": "257MC",
      "heading": "The gross assets requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MD",
      "kind": "section",
      "number": "257MD",
      "heading": "The unquoted status requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257ME",
      "kind": "section",
      "number": "257ME",
      "heading": "The control and independence requirements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257ME",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MF",
      "kind": "section",
      "number": "257MF",
      "heading": "The qualifying subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MF",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MG",
      "kind": "section",
      "number": "257MG",
      "heading": "The property-managing subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MG",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MH",
      "kind": "section",
      "number": "257MH",
      "heading": "The number of employees requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MI",
      "kind": "section",
      "number": "257MI",
      "heading": "The no partnership requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MI",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MIA",
      "kind": "section",
      "number": "257MIA",
      "heading": "The financial health requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MIA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MJ",
      "kind": "section",
      "number": "257MJ",
      "heading": "The trading requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MJ",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MK",
      "kind": "section",
      "number": "257MK",
      "heading": "Ceasing to meet trading requirement: administration or receivership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MK",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257ML",
      "kind": "section",
      "number": "257ML",
      "heading": "The issue must be to raise money for chosen trade or preparing for it",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257ML",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MM",
      "kind": "section",
      "number": "257MM",
      "heading": "Requirement to use money raised and to trade for minimum period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MM",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MN",
      "kind": "section",
      "number": "257MN",
      "heading": "The social enterprise must carry on the chosen trade",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MN",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "chapter/4/crossheading/limits-on-amounts-that-may-be-invested",
      "kind": "crossheading",
      "number": null,
      "heading": "Limits on amounts that may be invested",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4"
    },
    {
      "path": "section/257MNA",
      "kind": "section",
      "number": "257MNA",
      "heading": "Maximum amount where investment made in first 7 years",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MNA",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/limits-on-amounts-that-may-be-invested"
    },
    {
      "path": "section/257MNB",
      "kind": "section",
      "number": "257MNB",
      "heading": "Section 257MNA: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MNB",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/limits-on-amounts-that-may-be-invested"
    },
    {
      "path": "section/257MNC",
      "kind": "section",
      "number": "257MNC",
      "heading": "Maximum amount for cases outside section 257MNA",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MNC",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/limits-on-amounts-that-may-be-invested"
    },
    {
      "path": "section/257MND",
      "kind": "section",
      "number": "257MND",
      "heading": "Limit on investment in shorter applicable period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MND",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/limits-on-amounts-that-may-be-invested"
    },
    {
      "path": "section/257MNE",
      "kind": "section",
      "number": "257MNE",
      "heading": "Power to amend limits on amounts that may be invested",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MNE",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/limits-on-amounts-that-may-be-invested"
    },
    {
      "path": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of conditions relating to the social enterprise",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/4"
    },
    {
      "path": "section/257MP",
      "kind": "section",
      "number": "257MP",
      "heading": "Meaning of “qualifying trade”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MP",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MQ",
      "kind": "section",
      "number": "257MQ",
      "heading": "Meaning of “excluded activity”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MQ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MQA",
      "kind": "section",
      "number": "257MQA",
      "heading": "Excluded activities: nursing homes and residential care homes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MQA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MR",
      "kind": "section",
      "number": "257MR",
      "heading": "Excluded activities: property development",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MR",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MS",
      "kind": "section",
      "number": "257MS",
      "heading": "Excluded activity: subsidised generation or export of electricity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MS",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MT",
      "kind": "section",
      "number": "257MT",
      "heading": "Excluded activity: providing services or facilities for another business",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MT",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MU",
      "kind": "section",
      "number": "257MU",
      "heading": "Meaning of “qualifying subsidiary”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MU",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MV",
      "kind": "section",
      "number": "257MV",
      "heading": "Meaning of “90% social subsidiary” of a social enterprise",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MV",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "section/257MW",
      "kind": "section",
      "number": "257MW",
      "heading": "Excluded activities: power to amend",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257MW",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/4/crossheading/interpretation-of-conditions-relating-to-the-social-enterprise"
    },
    {
      "path": "part/5B/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Attribution of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "section/257N",
      "kind": "section",
      "number": "257N",
      "heading": "Attribution of SI relief to investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257N",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/5"
    },
    {
      "path": "part/5B/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Claims for relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "section/257P",
      "kind": "section",
      "number": "257P",
      "heading": "Time for making claims for SI relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257P",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/6"
    },
    {
      "path": "section/257PA",
      "kind": "section",
      "number": "257PA",
      "heading": "Entitlement to claim",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257PA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/6"
    },
    {
      "path": "section/257PB",
      "kind": "section",
      "number": "257PB",
      "heading": "Compliance statements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257PB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/6"
    },
    {
      "path": "section/257PC",
      "kind": "section",
      "number": "257PC",
      "heading": "Compliance certificates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257PC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/6"
    },
    {
      "path": "section/257PD",
      "kind": "section",
      "number": "257PD",
      "heading": "Penalties for fraudulent certificate or statement etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257PD",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/6"
    },
    {
      "path": "section/257PE",
      "kind": "section",
      "number": "257PE",
      "heading": "Power to amend Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257PE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/6"
    },
    {
      "path": "part/5B/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Withdrawal or reduction of SI relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "part/5B/chapter/7/crossheading/value-received-by-the-investor",
      "kind": "crossheading",
      "number": null,
      "heading": "Value received by the investor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7"
    },
    {
      "path": "section/257Q",
      "kind": "section",
      "number": "257Q",
      "heading": "Effect of the investor receiving value from the social enterprise",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257Q",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QA",
      "kind": "section",
      "number": "257QA",
      "heading": "Value received: insignificant receipts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QB",
      "kind": "section",
      "number": "257QB",
      "heading": "Value received where there is more than one issue of investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QB",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QC",
      "kind": "section",
      "number": "257QC",
      "heading": "Value received where part of investment treated as made in previous tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QD",
      "kind": "section",
      "number": "257QD",
      "heading": "Cases where maximum SI relief not obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QD",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QE",
      "kind": "section",
      "number": "257QE",
      "heading": "When value is received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QE",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QF",
      "kind": "section",
      "number": "257QF",
      "heading": "The amount of value received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QF",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QG",
      "kind": "section",
      "number": "257QG",
      "heading": "Receipts of value by and from connected persons etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QG",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QH",
      "kind": "section",
      "number": "257QH",
      "heading": "Receipt of replacement value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QH",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "section/257QI",
      "kind": "section",
      "number": "257QI",
      "heading": "Section 257QH: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QI",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/value-received-by-the-investor"
    },
    {
      "path": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments etc of investments to other persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7"
    },
    {
      "path": "section/257QJ",
      "kind": "section",
      "number": "257QJ",
      "heading": "Repayments etc of share capital to other persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QJ",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons"
    },
    {
      "path": "section/257QK",
      "kind": "section",
      "number": "257QK",
      "heading": "Insignificant payments ignored for the purposes of section 257QJ",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QK",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons"
    },
    {
      "path": "section/257QL",
      "kind": "section",
      "number": "257QL",
      "heading": "Amount of repayments etc if there is more than one issue of shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QL",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons"
    },
    {
      "path": "section/257QM",
      "kind": "section",
      "number": "257QM",
      "heading": "Single issue affecting more than one individual",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QM",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons"
    },
    {
      "path": "section/257QN",
      "kind": "section",
      "number": "257QN",
      "heading": "Single issue treated as made partly in previous tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QN",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons"
    },
    {
      "path": "section/257QO",
      "kind": "section",
      "number": "257QO",
      "heading": "Maximum relief not obtained for share issue",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QO",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons"
    },
    {
      "path": "section/257QP",
      "kind": "section",
      "number": "257QP",
      "heading": "Repayment of authorised minimum within 12 months",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QP",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/repayments-etc-of-investments-to-other-persons"
    },
    {
      "path": "part/5B/chapter/7/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7"
    },
    {
      "path": "section/257QQ",
      "kind": "section",
      "number": "257QQ",
      "heading": "Acquisition of a trade or trading assets",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QQ",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/257QR",
      "kind": "section",
      "number": "257QR",
      "heading": "Acquisition of share capital",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QR",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/257QS",
      "kind": "section",
      "number": "257QS",
      "heading": "Relief subsequently found not to have been due",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257QS",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "part/5B/chapter/7/crossheading/disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7"
    },
    {
      "path": "section/257R",
      "kind": "section",
      "number": "257R",
      "heading": "Disposal of whole or part of the investment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257R",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/disposals"
    },
    {
      "path": "section/257RA",
      "kind": "section",
      "number": "257RA",
      "heading": "Cases where maximum relief not obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257RA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/disposals"
    },
    {
      "path": "section/257RB",
      "kind": "section",
      "number": "257RB",
      "heading": "Call options",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257RB",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/disposals"
    },
    {
      "path": "section/257RC",
      "kind": "section",
      "number": "257RC",
      "heading": "Put options",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257RC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/7/crossheading/disposals"
    },
    {
      "path": "part/5B/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Withdrawal or reduction of SI relief: procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "part/5B/chapter/8/crossheading/assessments-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8"
    },
    {
      "path": "section/257S",
      "kind": "section",
      "number": "257S",
      "heading": "Assessments for the withdrawal or reduction of SI relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257S",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/257SA",
      "kind": "section",
      "number": "257SA",
      "heading": "Appeals against section 257QS(3)(b) notices",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/257SB",
      "kind": "section",
      "number": "257SB",
      "heading": "Time limits for assessments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SB",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/assessments-and-appeals"
    },
    {
      "path": "section/257SC",
      "kind": "section",
      "number": "257SC",
      "heading": "Cases where assessment not to be made",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/assessments-and-appeals"
    },
    {
      "path": "part/5B/chapter/8/crossheading/interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8"
    },
    {
      "path": "section/257SD",
      "kind": "section",
      "number": "257SD",
      "heading": "Date from which interest is chargeable",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SD",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/interest"
    },
    {
      "path": "part/5B/chapter/8/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8"
    },
    {
      "path": "section/257SE",
      "kind": "section",
      "number": "257SE",
      "heading": "Information to be provided by the investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SE",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/information"
    },
    {
      "path": "section/257SF",
      "kind": "section",
      "number": "257SF",
      "heading": "Information to be provided by the social enterprise etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SF",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/information"
    },
    {
      "path": "section/257SG",
      "kind": "section",
      "number": "257SG",
      "heading": "Power to require information in section 257SE or 257SF cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SG",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/information"
    },
    {
      "path": "section/257SH",
      "kind": "section",
      "number": "257SH",
      "heading": "Power to require information in other cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/information"
    },
    {
      "path": "section/257SI",
      "kind": "section",
      "number": "257SI",
      "heading": "Confidentiality",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257SI",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/8/crossheading/information"
    },
    {
      "path": "part/5B/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Miscellaneous and supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5B"
    },
    {
      "path": "section/257T",
      "kind": "section",
      "number": "257T",
      "heading": "Transfers between spouses or civil partners",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257T",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/9"
    },
    {
      "path": "section/257TA",
      "kind": "section",
      "number": "257TA",
      "heading": "Identification of investments on a disposal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257TA",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/9"
    },
    {
      "path": "section/257TB",
      "kind": "section",
      "number": "257TB",
      "heading": "Meaning of a company being “in administration” or “in receivership”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257TB",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/9"
    },
    {
      "path": "section/257TC",
      "kind": "section",
      "number": "257TC",
      "heading": "Meaning of “associate”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257TC",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/9"
    },
    {
      "path": "section/257TD",
      "kind": "section",
      "number": "257TD",
      "heading": "Meaning of “control”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257TD",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/9"
    },
    {
      "path": "section/257TE",
      "kind": "section",
      "number": "257TE",
      "heading": "Minor definitions etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-257TE",
      "extent": null,
      "status": null,
      "parent": "part/5B/chapter/9"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Venture capital trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/258",
      "kind": "section",
      "number": "258",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-258",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/1"
    },
    {
      "path": "section/259",
      "kind": "section",
      "number": "259",
      "heading": "Venture capital trusts and VCT approvals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-259",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/1"
    },
    {
      "path": "section/260",
      "kind": "section",
      "number": "260",
      "heading": "Other tax reliefs relating to VCTs",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-260",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/1"
    },
    {
      "path": "part/6/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "VCT relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/2/crossheading/entitlement-to-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Entitlement to relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/261",
      "kind": "section",
      "number": "261",
      "heading": "Eligibility for relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-261",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/entitlement-to-relief"
    },
    {
      "path": "section/262",
      "kind": "section",
      "number": "262",
      "heading": "Entitlement to claim relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-262",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/entitlement-to-relief"
    },
    {
      "path": "section/263",
      "kind": "section",
      "number": "263",
      "heading": "Form and amount of relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-263",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/entitlement-to-relief"
    },
    {
      "path": "section/264",
      "kind": "section",
      "number": "264",
      "heading": "No entitlement to relief if there is a linked loan",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-264",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/entitlement-to-relief"
    },
    {
      "path": "section/264A",
      "kind": "section",
      "number": "264A",
      "heading": "Restricting relief where there is a linked sale",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-264A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/entitlement-to-relief"
    },
    {
      "path": "section/265",
      "kind": "section",
      "number": "265",
      "heading": "No entitlement to relief which would have been lost if it had already been obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-265",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/entitlement-to-relief"
    },
    {
      "path": "part/6/chapter/2/crossheading/loss-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/266",
      "kind": "section",
      "number": "266",
      "heading": "Loss of relief if shares disposed of within 5 years",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-266",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/loss-of-relief"
    },
    {
      "path": "section/267",
      "kind": "section",
      "number": "267",
      "heading": "Transfers of shares between spouses or civil partners",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-267",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/loss-of-relief"
    },
    {
      "path": "section/268",
      "kind": "section",
      "number": "268",
      "heading": "Loss of relief if VCT approval withdrawn",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-268",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/loss-of-relief"
    },
    {
      "path": "section/269",
      "kind": "section",
      "number": "269",
      "heading": "Loss of relief which is subsequently found not to have been due",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-269",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/loss-of-relief"
    },
    {
      "path": "section/270",
      "kind": "section",
      "number": "270",
      "heading": "Assessment on withdrawal or reduction of relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-270",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/loss-of-relief"
    },
    {
      "path": "part/6/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/271",
      "kind": "section",
      "number": "271",
      "heading": "Provision of information",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-271",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/272",
      "kind": "section",
      "number": "272",
      "heading": "Regulations as to procedure etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-272",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/273",
      "kind": "section",
      "number": "273",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-273",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/6/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "VCT approvals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/3/crossheading/giving-of-approval",
      "kind": "crossheading",
      "number": null,
      "heading": "Giving of approval",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/274",
      "kind": "section",
      "number": "274",
      "heading": "Requirements for the giving of approval",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-274",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/275",
      "kind": "section",
      "number": "275",
      "heading": "Alternative requirements for the giving of approval",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-275",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/276",
      "kind": "section",
      "number": "276",
      "heading": "Conditions relating to income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-276",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/277",
      "kind": "section",
      "number": "277",
      "heading": "The 15% holding limit condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-277",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/278",
      "kind": "section",
      "number": "278",
      "heading": "Conditions relating to value of investments: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-278",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/279",
      "kind": "section",
      "number": "279",
      "heading": "Conditions relating to value of investments: qualifying holdings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-279",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/280",
      "kind": "section",
      "number": "280",
      "heading": "Conditions relating to qualifying holdings and eligible shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-280",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/280A",
      "kind": "section",
      "number": "280A",
      "heading": "The 80% qualifying holdings condition: disposal of holding",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-280A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/280B",
      "kind": "section",
      "number": "280B",
      "heading": "The investment limits condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-280B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/280BA",
      "kind": "section",
      "number": "280BA",
      "heading": "The minimum investment on further issue condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-280BA",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/280C",
      "kind": "section",
      "number": "280C",
      "heading": "The permitted maximum age condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-280C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "section/280D",
      "kind": "section",
      "number": "280D",
      "heading": "The no business acquisition condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-280D",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/giving-of-approval"
    },
    {
      "path": "part/6/chapter/3/crossheading/withdrawal-of-approval",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of approval",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/281",
      "kind": "section",
      "number": "281",
      "heading": "Withdrawal of VCT approval of a company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-281",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/withdrawal-of-approval"
    },
    {
      "path": "section/282",
      "kind": "section",
      "number": "282",
      "heading": "Withdrawal of VCT approval in cases for which provision made under section 280(3)",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-282",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/withdrawal-of-approval"
    },
    {
      "path": "part/6/chapter/3/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/283",
      "kind": "section",
      "number": "283",
      "heading": "Time as from which VCT approval has effect",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-283",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/supplementary"
    },
    {
      "path": "section/284",
      "kind": "section",
      "number": "284",
      "heading": "Power to make regulations as to procedure",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-284",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/supplementary"
    },
    {
      "path": "section/285",
      "kind": "section",
      "number": "285",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-285",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/supplementary"
    },
    {
      "path": "part/6/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Qualifying holdings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "section/286",
      "kind": "section",
      "number": "286",
      "heading": "Qualifying holdings: introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-286",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/6/chapter/4/crossheading/the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "The requirements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "section/286ZA",
      "kind": "section",
      "number": "286ZA",
      "heading": "The risk-to-capital requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-286ZA",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/286A",
      "kind": "section",
      "number": "286A",
      "heading": "The UK permanent establishment requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-286A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/286B",
      "kind": "section",
      "number": "286B",
      "heading": "The financial health requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-286B",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/287",
      "kind": "section",
      "number": "287",
      "heading": "The maximum qualifying investment requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-287",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/288",
      "kind": "section",
      "number": "288",
      "heading": "The no guaranteed loan requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-288",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/289",
      "kind": "section",
      "number": "289",
      "heading": "The proportion of eligible shares requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-289",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/290",
      "kind": "section",
      "number": "290",
      "heading": "The trading requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-290",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/291",
      "kind": "section",
      "number": "291",
      "heading": "The carrying on of a qualifying activity requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-291",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/292",
      "kind": "section",
      "number": "292",
      "heading": "Ceasing to meet requirements because of administration or receivership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-292",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/292A",
      "kind": "section",
      "number": "292A",
      "heading": "The maximum amount raised annually through risk finance investments requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-292A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/292AA",
      "kind": "section",
      "number": "292AA",
      "heading": "Maximum risk finance investments when relevant holding is issued requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-292AA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/292AB",
      "kind": "section",
      "number": "292AB",
      "heading": "Maximum risk finance investments during the 5-year post-investment period requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-292AB",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/292B",
      "kind": "section",
      "number": "292B",
      "heading": "The spending of money raised by SEIS investment requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-292B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/293",
      "kind": "section",
      "number": "293",
      "heading": "The use of the money raised requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-293",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/294",
      "kind": "section",
      "number": "294",
      "heading": "The relevant company to carry on the relevant qualifying activity requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-294",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/294A",
      "kind": "section",
      "number": "294A",
      "heading": "The permitted company age requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-294A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/295",
      "kind": "section",
      "number": "295",
      "heading": "The unquoted status requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-295",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/296",
      "kind": "section",
      "number": "296",
      "heading": "The control and independence requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-296",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/297",
      "kind": "section",
      "number": "297",
      "heading": "The gross assets requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-297",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/297A",
      "kind": "section",
      "number": "297A",
      "heading": "The number of employees requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-297A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/297B",
      "kind": "section",
      "number": "297B",
      "heading": "The proportion of skilled employees requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-297B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/298",
      "kind": "section",
      "number": "298",
      "heading": "The qualifying subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-298",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/299",
      "kind": "section",
      "number": "299",
      "heading": "The property managing subsidiaries requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-299",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "section/299A",
      "kind": "section",
      "number": "299A",
      "heading": "The no disqualifying arrangements requirement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-299A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/the-requirements"
    },
    {
      "path": "part/6/chapter/4/crossheading/definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "section/300",
      "kind": "section",
      "number": "300",
      "heading": "Meaning of “qualifying trade”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-300",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/definitions"
    },
    {
      "path": "section/301",
      "kind": "section",
      "number": "301",
      "heading": "Meaning of “qualifying 90% subsidiary”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-301",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/definitions"
    },
    {
      "path": "section/302",
      "kind": "section",
      "number": "302",
      "heading": "Meaning of “qualifying subsidiary”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-302",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/definitions"
    },
    {
      "path": "section/302A",
      "kind": "section",
      "number": "302A",
      "heading": "Meaning of “permanent establishment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-302A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/definitions"
    },
    {
      "path": "part/6/chapter/4/crossheading/excluded-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "section/303",
      "kind": "section",
      "number": "303",
      "heading": "Meaning of “excluded activities”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-303",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/304",
      "kind": "section",
      "number": "304",
      "heading": "Excluded activities: wholesale and retail distribution",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-304",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/305",
      "kind": "section",
      "number": "305",
      "heading": "Excluded activities: leasing of ships",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-305",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/306",
      "kind": "section",
      "number": "306",
      "heading": "Excluded activities: receipt of royalties and licence fees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-306",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/307",
      "kind": "section",
      "number": "307",
      "heading": "Excluded activities: property development",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-307",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/307A",
      "kind": "section",
      "number": "307A",
      "heading": "Excluded activities: shipbuilding",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-307A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/307B",
      "kind": "section",
      "number": "307B",
      "heading": "Excluded activities: producing coal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-307B",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/307C",
      "kind": "section",
      "number": "307C",
      "heading": "Excluded activities: producing steel",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-307C",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/308",
      "kind": "section",
      "number": "308",
      "heading": "Excluded activities: hotels and comparable establishments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-308",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/309",
      "kind": "section",
      "number": "309",
      "heading": "Excluded activities: nursing homes and residential care homes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-309",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/309A",
      "kind": "section",
      "number": "309A",
      "heading": "Excluded activities: ... export of electricity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-309A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/309B",
      "kind": "section",
      "number": "309B",
      "heading": "Excluded activities: subsidised generation of heat and subsidised production of gas or fuel",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-309B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "section/310",
      "kind": "section",
      "number": "310",
      "heading": "Excluded activities: provision of services or facilities for another business",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-310",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/excluded-activities"
    },
    {
      "path": "part/6/chapter/4/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "section/311",
      "kind": "section",
      "number": "311",
      "heading": "Power to amend Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-311",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6/chapter/4/crossheading/supplementary"
    },
    {
      "path": "section/312",
      "kind": "section",
      "number": "312",
      "heading": "Winding up of the relevant company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-312",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/supplementary"
    },
    {
      "path": "section/312A",
      "kind": "section",
      "number": "312A",
      "heading": "Power to require information relating to disqualifying arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-312A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4/crossheading/supplementary"
    },
    {
      "path": "section/313",
      "kind": "section",
      "number": "313",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-313",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/4/crossheading/supplementary"
    },
    {
      "path": "part/6/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Powers: winding up and mergers of VCTs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/5/crossheading/winding-up",
      "kind": "crossheading",
      "number": null,
      "heading": "Winding up",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5"
    },
    {
      "path": "section/314",
      "kind": "section",
      "number": "314",
      "heading": "Power to treat VCT-in-liquidation as VCT",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-314",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/winding-up"
    },
    {
      "path": "section/315",
      "kind": "section",
      "number": "315",
      "heading": "Power to treat conditions for VCT approval as met with respect to VCT-in-liquidation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-315",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/winding-up"
    },
    {
      "path": "section/316",
      "kind": "section",
      "number": "316",
      "heading": "Power to make provision about distributions by VCT-in-liquidation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-316",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/winding-up"
    },
    {
      "path": "section/317",
      "kind": "section",
      "number": "317",
      "heading": "Power to facilitate disposal to VCT by VCT-in-liquidation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-317",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/winding-up"
    },
    {
      "path": "section/318",
      "kind": "section",
      "number": "318",
      "heading": "Power in respect of periods before and after winding up",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-318",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/winding-up"
    },
    {
      "path": "section/319",
      "kind": "section",
      "number": "319",
      "heading": "Sections 314 to 318: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-319",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/winding-up"
    },
    {
      "path": "section/320",
      "kind": "section",
      "number": "320",
      "heading": "Meaning of “VCT-in-liquidation”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-320",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/winding-up"
    },
    {
      "path": "part/6/chapter/5/crossheading/mergers",
      "kind": "crossheading",
      "number": null,
      "heading": "Mergers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5"
    },
    {
      "path": "section/321",
      "kind": "section",
      "number": "321",
      "heading": "Power to facilitate mergers of VCTs",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-321",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/mergers"
    },
    {
      "path": "section/322",
      "kind": "section",
      "number": "322",
      "heading": "Provision that may be made by regulations under section 321",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-322",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/5/crossheading/mergers"
    },
    {
      "path": "section/323",
      "kind": "section",
      "number": "323",
      "heading": "Meaning of “merger” and “successor company”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-323",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/mergers"
    },
    {
      "path": "part/6/chapter/5/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5"
    },
    {
      "path": "section/324",
      "kind": "section",
      "number": "324",
      "heading": "Regulations under Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-324",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/supplementary"
    },
    {
      "path": "section/325",
      "kind": "section",
      "number": "325",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-325",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5/crossheading/supplementary"
    },
    {
      "path": "part/6/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Supplementary and general",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/6/crossheading/acquisitions-for-restructuring-purposes",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisitions for restructuring purposes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "section/326",
      "kind": "section",
      "number": "326",
      "heading": "Restructuring to which sections 326A, 327 and 327A apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-326",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/acquisitions-for-restructuring-purposes"
    },
    {
      "path": "section/326A",
      "kind": "section",
      "number": "326A",
      "heading": "Certain requirements of Chapter 3 to be treated as met",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-326A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/acquisitions-for-restructuring-purposes"
    },
    {
      "path": "section/327",
      "kind": "section",
      "number": "327",
      "heading": "Certain requirements of Chapter 4 to be treated as met",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-327",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/acquisitions-for-restructuring-purposes"
    },
    {
      "path": "section/327A",
      "kind": "section",
      "number": "327A",
      "heading": "Follow-on funding",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-327A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/acquisitions-for-restructuring-purposes"
    },
    {
      "path": "section/328",
      "kind": "section",
      "number": "328",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-328",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/acquisitions-for-restructuring-purposes"
    },
    {
      "path": "part/6/chapter/6/crossheading/conversion-of-shares-etc-and-company-reorganisations",
      "kind": "crossheading",
      "number": null,
      "heading": "Conversion of shares etc and company reorganisations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "section/329",
      "kind": "section",
      "number": "329",
      "heading": "Conversion of convertible shares and securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-329",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/conversion-of-shares-etc-and-company-reorganisations"
    },
    {
      "path": "section/330",
      "kind": "section",
      "number": "330",
      "heading": "Power to facilitate company reorganisations etc involving exchange of shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-330",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/conversion-of-shares-etc-and-company-reorganisations"
    },
    {
      "path": "chapter/6/crossheading/nominees",
      "kind": "crossheading",
      "number": null,
      "heading": "Nominees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "section/330A",
      "kind": "section",
      "number": "330A",
      "heading": "Nominees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-330A",
      "extent": null,
      "status": null,
      "parent": "chapter/6/crossheading/nominees"
    },
    {
      "path": "chapter/6/crossheading/power-to-amend-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to amend Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "section/330B",
      "kind": "section",
      "number": "330B",
      "heading": "Powers to amend Chapters 3 and 4 by Treasury regulations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-330B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/6/crossheading/power-to-amend-part"
    },
    {
      "path": "part/6/chapter/6/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "section/331",
      "kind": "section",
      "number": "331",
      "heading": "Meaning of a company being “in administration” or “in receivership”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-331",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/supplementary"
    },
    {
      "path": "section/331A",
      "kind": "section",
      "number": "331A",
      "heading": "Meaning of “knowledge-intensive company”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-331A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/supplementary"
    },
    {
      "path": "section/331B",
      "kind": "section",
      "number": "331B",
      "heading": "Knowledge-intensive company reaching turnover of £200,000",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-331B",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/supplementary"
    },
    {
      "path": "section/331C",
      "kind": "section",
      "number": "331C",
      "heading": "Meaning of “specified Northern Ireland company”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-331C",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/supplementary"
    },
    {
      "path": "section/332",
      "kind": "section",
      "number": "332",
      "heading": "Minor definitions etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-332",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/supplementary"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Community investment tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/7/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/1/crossheading/citr",
      "kind": "crossheading",
      "number": null,
      "heading": "CITR",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1"
    },
    {
      "path": "section/333",
      "kind": "section",
      "number": "333",
      "heading": "Meaning of “CITR”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-333",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "section/334",
      "kind": "section",
      "number": "334",
      "heading": "Eligibility for CITR",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-334",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "section/335",
      "kind": "section",
      "number": "335",
      "heading": "Form and amount of CITR",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-335",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "section/335A",
      "kind": "section",
      "number": "335A",
      "heading": "Carry forward of CITR",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-335A",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "part/7/chapter/1/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1"
    },
    {
      "path": "section/336",
      "kind": "section",
      "number": "336",
      "heading": "Meaning of “making an investment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-336",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/337",
      "kind": "section",
      "number": "337",
      "heading": "Determination of “the invested amount”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-337",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/338",
      "kind": "section",
      "number": "338",
      "heading": "Meaning of “the 5 year period” and “the investment date”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-338",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/339",
      "kind": "section",
      "number": "339",
      "heading": "Overview of other Chapters of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-339",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "part/7/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Accredited community development finance institutions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/340",
      "kind": "section",
      "number": "340",
      "heading": "Application and criteria for accreditation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-340",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/341",
      "kind": "section",
      "number": "341",
      "heading": "Terms and conditions of accreditation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-341",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/342",
      "kind": "section",
      "number": "342",
      "heading": "Period of accreditation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-342",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/343",
      "kind": "section",
      "number": "343",
      "heading": "Delegation of Secretary of State's functions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-343",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "part/7/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Qualifying investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/344",
      "kind": "section",
      "number": "344",
      "heading": "Qualifying investments: introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-344",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/345",
      "kind": "section",
      "number": "345",
      "heading": "Conditions to be met in relation to loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-345",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/346",
      "kind": "section",
      "number": "346",
      "heading": "Conditions to be met in relation to securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-346",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/347",
      "kind": "section",
      "number": "347",
      "heading": "Conditions to be met in relation to shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-347",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/348",
      "kind": "section",
      "number": "348",
      "heading": "Tax relief certificates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-348",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/349",
      "kind": "section",
      "number": "349",
      "heading": "No pre-arranged protection against risks",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-349",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "part/7/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "General conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/350",
      "kind": "section",
      "number": "350",
      "heading": "No control of CDFI by investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-350",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/351",
      "kind": "section",
      "number": "351",
      "heading": "Investor must have beneficial ownership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-351",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/352",
      "kind": "section",
      "number": "352",
      "heading": "No acquisition of share in partnership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-352",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/353",
      "kind": "section",
      "number": "353",
      "heading": "No tax avoidance purpose",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-353",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "part/7/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Claims for and attribution of CITR",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/5/crossheading/claims",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/354",
      "kind": "section",
      "number": "354",
      "heading": "Loans: no claim after disposal or excessive repayments or receipts of value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-354",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/claims"
    },
    {
      "path": "section/355",
      "kind": "section",
      "number": "355",
      "heading": "Securities or shares: no claim after disposal or excessive receipts of value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-355",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/claims"
    },
    {
      "path": "section/356",
      "kind": "section",
      "number": "356",
      "heading": "No claim after loss of accreditation by the CDFI",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-356",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/claims"
    },
    {
      "path": "part/7/chapter/5/crossheading/attribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Attribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/357",
      "kind": "section",
      "number": "357",
      "heading": "Attribution: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-357",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/attribution"
    },
    {
      "path": "section/358",
      "kind": "section",
      "number": "358",
      "heading": "Attribution: bonus shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-358",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/attribution"
    },
    {
      "path": "part/7/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Withdrawal or reduction of CITR",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/6/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/359",
      "kind": "section",
      "number": "359",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-359",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/6/crossheading/disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/360",
      "kind": "section",
      "number": "360",
      "heading": "Disposal of loan during 5 year period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-360",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/disposals"
    },
    {
      "path": "section/361",
      "kind": "section",
      "number": "361",
      "heading": "Disposal of securities or shares during 5 year period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-361",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/disposals"
    },
    {
      "path": "part/7/chapter/6/crossheading/repayment-of-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayment of loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/362",
      "kind": "section",
      "number": "362",
      "heading": "Repayment of loan capital during 5 year period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-362",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/repayment-of-loans"
    },
    {
      "path": "part/7/chapter/6/crossheading/receipts-of-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Receipts of value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/363",
      "kind": "section",
      "number": "363",
      "heading": "Value received by investor during 6 year period: loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-363",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "section/364",
      "kind": "section",
      "number": "364",
      "heading": "Value received by investor during 6 year period: securities or shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-364",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "section/365",
      "kind": "section",
      "number": "365",
      "heading": "Receipts of insignificant value to be added together",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-365",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "section/366",
      "kind": "section",
      "number": "366",
      "heading": "When value is received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-366",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "section/367",
      "kind": "section",
      "number": "367",
      "heading": "The amount of value received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-367",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "section/368",
      "kind": "section",
      "number": "368",
      "heading": "Value received if there is more than one investment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-368",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "section/369",
      "kind": "section",
      "number": "369",
      "heading": "Effect of receipt of value on future claims for CITR",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-369",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "section/370",
      "kind": "section",
      "number": "370",
      "heading": "Receipts of value by or from connected persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-370",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/receipts-of-value"
    },
    {
      "path": "part/7/chapter/6/crossheading/citr-not-due",
      "kind": "crossheading",
      "number": null,
      "heading": "CITR not due",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/371",
      "kind": "section",
      "number": "371",
      "heading": "CITR subsequently found not to have been due",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-371",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/citr-not-due"
    },
    {
      "path": "part/7/chapter/6/crossheading/manner-of-withdrawal-or-reduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Manner of withdrawal or reduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/372",
      "kind": "section",
      "number": "372",
      "heading": "Manner of withdrawal or reduction of CITR",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-372",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/manner-of-withdrawal-or-reduction"
    },
    {
      "path": "part/7/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Supplementary and general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/6/crossheading/alternative-finance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Alternative finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/372A",
      "kind": "section",
      "number": "372A",
      "heading": "Meaning of “loan” and “interest”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-372A",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "section/372B",
      "kind": "section",
      "number": "372B",
      "heading": "Purchase and resale arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-372B",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "section/372C",
      "kind": "section",
      "number": "372C",
      "heading": "Deposit arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-372C",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "section/372D",
      "kind": "section",
      "number": "372D",
      "heading": "Profit share agency arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-372D",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "part/7/chapter/7/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/373",
      "kind": "section",
      "number": "373",
      "heading": "Information to be provided by the investor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-373",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/374",
      "kind": "section",
      "number": "374",
      "heading": "Disclosure",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-374",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/375",
      "kind": "section",
      "number": "375",
      "heading": "Nominees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-375",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/376",
      "kind": "section",
      "number": "376",
      "heading": "Application for postponement of tax pending appeal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-376",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/377",
      "kind": "section",
      "number": "377",
      "heading": "Identification of securities or shares on a disposal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-377",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "part/7/chapter/7/crossheading/definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/378",
      "kind": "section",
      "number": "378",
      "heading": "Meaning of “issue of securities or shares”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-378",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/definitions"
    },
    {
      "path": "section/379",
      "kind": "section",
      "number": "379",
      "heading": "Meaning of “disposal”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-379",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/definitions"
    },
    {
      "path": "section/380",
      "kind": "section",
      "number": "380",
      "heading": "Construction of references to being “held continuously”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-380",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/definitions"
    },
    {
      "path": "section/381",
      "kind": "section",
      "number": "381",
      "heading": "Meaning of “associate”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-381",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/definitions"
    },
    {
      "path": "section/382",
      "kind": "section",
      "number": "382",
      "heading": "Minor definitions etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-382",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/definitions"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Other reliefs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/8/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Interest payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/1/crossheading/the-relief-introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "The relief: introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/383",
      "kind": "section",
      "number": "383",
      "heading": "Relief for interest payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-383",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/the-relief-introduction"
    },
    {
      "path": "section/384",
      "kind": "section",
      "number": "384",
      "heading": "General restrictions on relief under Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-384",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/the-relief-introduction"
    },
    {
      "path": "section/384A",
      "kind": "section",
      "number": "384A",
      "heading": "Restriction on relief where arrangements minimise risk to borrower",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-384A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/the-relief-introduction"
    },
    {
      "path": "section/384B",
      "kind": "section",
      "number": "384B",
      "heading": "Restriction on relief where cash basis applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-384B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/the-relief-introduction"
    },
    {
      "path": "section/385",
      "kind": "section",
      "number": "385",
      "heading": "General provisions about loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-385",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/the-relief-introduction"
    },
    {
      "path": "section/386",
      "kind": "section",
      "number": "386",
      "heading": "Loans partly meeting requirements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-386",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/the-relief-introduction"
    },
    {
      "path": "section/387",
      "kind": "section",
      "number": "387",
      "heading": "Exclusion of double relief etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-387",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/the-relief-introduction"
    },
    {
      "path": "part/8/chapter/1/crossheading/loans-for-plant-or-machinery",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans for plant or machinery",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/388",
      "kind": "section",
      "number": "388",
      "heading": "Loan to buy plant or machinery for partnership use",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-388",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-plant-or-machinery"
    },
    {
      "path": "section/389",
      "kind": "section",
      "number": "389",
      "heading": "Eligibility requirements for interest on loans within section 388",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-389",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-plant-or-machinery"
    },
    {
      "path": "section/390",
      "kind": "section",
      "number": "390",
      "heading": "Loan to buy plant or machinery for employment use",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-390",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-plant-or-machinery"
    },
    {
      "path": "section/391",
      "kind": "section",
      "number": "391",
      "heading": "Eligibility requirements for interest on loans within section 390",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-391",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-plant-or-machinery"
    },
    {
      "path": "part/8/chapter/1/crossheading/loans-for-interests-in-close-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans for interests in close companies etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/392",
      "kind": "section",
      "number": "392",
      "heading": "Loan to buy interest in close company etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-392",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-interests-in-close-companies"
    },
    {
      "path": "section/393",
      "kind": "section",
      "number": "393",
      "heading": "Eligibility requirements for interest on loans within section 392",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-393",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-interests-in-close-companies"
    },
    {
      "path": "section/393A",
      "kind": "section",
      "number": "393A",
      "heading": "Close investment-holding companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-393A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-interests-in-close-companies"
    },
    {
      "path": "section/394",
      "kind": "section",
      "number": "394",
      "heading": "Meaning of “material interest” in section 393",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-394",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-interests-in-close-companies"
    },
    {
      "path": "section/395",
      "kind": "section",
      "number": "395",
      "heading": "Meaning of “associate” in section 394",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-395",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-interests-in-close-companies"
    },
    {
      "path": "part/8/chapter/1/crossheading/loans-for-interests-in-employeecontrolled-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans for interests in employee-controlled companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/396",
      "kind": "section",
      "number": "396",
      "heading": "Loan to buy interest in employee-controlled company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-396",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-interests-in-employeecontrolled-companies"
    },
    {
      "path": "section/397",
      "kind": "section",
      "number": "397",
      "heading": "Eligibility requirements for interest on loans within section 396",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-397",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-interests-in-employeecontrolled-companies"
    },
    {
      "path": "part/8/chapter/1/crossheading/loans-for-investing-in-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans for investing in partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/398",
      "kind": "section",
      "number": "398",
      "heading": "Loan to invest in partnership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-398",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-investing-in-partnerships"
    },
    {
      "path": "section/399",
      "kind": "section",
      "number": "399",
      "heading": "Eligibility requirements for interest on loans within section 398",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-399",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-investing-in-partnerships"
    },
    {
      "path": "section/399A",
      "kind": "section",
      "number": "399A",
      "heading": "Property partnerships: restriction of relief for investment loan interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-399A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-investing-in-partnerships"
    },
    {
      "path": "section/399B",
      "kind": "section",
      "number": "399B",
      "heading": "Property partnerships: tax reduction for non-deductible loan interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-399B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-investing-in-partnerships"
    },
    {
      "path": "section/400",
      "kind": "section",
      "number": "400",
      "heading": "Film partnerships",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-400",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-investing-in-partnerships"
    },
    {
      "path": "part/8/chapter/1/crossheading/loans-for-investing-in-cooperatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans for investing in co-operatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/401",
      "kind": "section",
      "number": "401",
      "heading": "Loan to invest in co-operative",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-401",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-investing-in-cooperatives"
    },
    {
      "path": "section/402",
      "kind": "section",
      "number": "402",
      "heading": "Eligibility requirements for interest on loans within section 401",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-402",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-investing-in-cooperatives"
    },
    {
      "path": "part/8/chapter/1/crossheading/loans-for-paying-inheritance-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans for paying inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/403",
      "kind": "section",
      "number": "403",
      "heading": "Loan to pay inheritance tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-403",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-paying-inheritance-tax"
    },
    {
      "path": "section/404",
      "kind": "section",
      "number": "404",
      "heading": "Eligibility requirements for interest on loans within section 403",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-404",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-paying-inheritance-tax"
    },
    {
      "path": "section/405",
      "kind": "section",
      "number": "405",
      "heading": "Carry back and forward of relief for interest on loans within section 403",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-405",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/loans-for-paying-inheritance-tax"
    },
    {
      "path": "part/8/chapter/1/crossheading/general-and-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "General and supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "section/406",
      "kind": "section",
      "number": "406",
      "heading": "Effect of recovery of capital in the case of some loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-406",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/general-and-supplementary"
    },
    {
      "path": "section/407",
      "kind": "section",
      "number": "407",
      "heading": "Events counting as recovery of capital for section 406",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-407",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/general-and-supplementary"
    },
    {
      "path": "section/408",
      "kind": "section",
      "number": "408",
      "heading": "Replacement loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-408",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/general-and-supplementary"
    },
    {
      "path": "section/409",
      "kind": "section",
      "number": "409",
      "heading": "Business successions between partnerships",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-409",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/general-and-supplementary"
    },
    {
      "path": "section/410",
      "kind": "section",
      "number": "410",
      "heading": "Other business successions and reorganisations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-410",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/general-and-supplementary"
    },
    {
      "path": "section/411",
      "kind": "section",
      "number": "411",
      "heading": "Ineligibility of interest where business is occupation of commercial woodlands",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-411",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/general-and-supplementary"
    },
    {
      "path": "section/412",
      "kind": "section",
      "number": "412",
      "heading": "Information",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/general-and-supplementary"
    },
    {
      "path": "part/8/chapter/1A",
      "kind": "chapter",
      "number": "1A",
      "heading": "Irrecoverable peer-to-peer loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/1A/crossheading/the-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "The relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A"
    },
    {
      "path": "section/412A",
      "kind": "section",
      "number": "412A",
      "heading": "Relief for irrecoverable peer-to-peer loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/the-relief"
    },
    {
      "path": "section/412B",
      "kind": "section",
      "number": "412B",
      "heading": "Claims for additional relief: sideways relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/the-relief"
    },
    {
      "path": "section/412C",
      "kind": "section",
      "number": "412C",
      "heading": "Claims for additional relief: carry-forward relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412C",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/the-relief"
    },
    {
      "path": "section/412D",
      "kind": "section",
      "number": "412D",
      "heading": "How carry-forward relief works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412D",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/the-relief"
    },
    {
      "path": "part/8/chapter/1A/crossheading/supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A"
    },
    {
      "path": "section/412E",
      "kind": "section",
      "number": "412E",
      "heading": "Subsequent recovery of peer-to-peer loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412E",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/supplementary-provisions"
    },
    {
      "path": "section/412F",
      "kind": "section",
      "number": "412F",
      "heading": "Assigned loans treated as made by the assignee etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412F",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/supplementary-provisions"
    },
    {
      "path": "section/412G",
      "kind": "section",
      "number": "412G",
      "heading": "Nominees etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412G",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/supplementary-provisions"
    },
    {
      "path": "section/412H",
      "kind": "section",
      "number": "412H",
      "heading": "Interaction with other reliefs",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412H",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/supplementary-provisions"
    },
    {
      "path": "part/8/chapter/1A/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A"
    },
    {
      "path": "section/412I",
      "kind": "section",
      "number": "412I",
      "heading": "Meaning of “loan”, “peer-to-peer loan” and related terms",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412I",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/interpretation"
    },
    {
      "path": "section/412J",
      "kind": "section",
      "number": "412J",
      "heading": "Meaning of “operator” and related terms",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-412J",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1A/crossheading/interpretation"
    },
    {
      "path": "part/8/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Gift aid",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/2/crossheading/the-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "The relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/413",
      "kind": "section",
      "number": "413",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-413",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/the-relief"
    },
    {
      "path": "section/414",
      "kind": "section",
      "number": "414",
      "heading": "Relief for gifts to charity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-414",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/the-relief"
    },
    {
      "path": "section/414A",
      "kind": "section",
      "number": "414A",
      "heading": "Tax reduction or charge if basic rate, and devolved basic rate, differ",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-414A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2/crossheading/the-relief"
    },
    {
      "path": "section/415",
      "kind": "section",
      "number": "415",
      "heading": "Meaning of “grossed up amount”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-415",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/the-relief"
    },
    {
      "path": "section/416",
      "kind": "section",
      "number": "416",
      "heading": "Meaning of “qualifying donation”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-416",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/the-relief"
    },
    {
      "path": "section/417",
      "kind": "section",
      "number": "417",
      "heading": "Meaning of “benefits associated with a gift”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-417",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2/crossheading/the-relief"
    },
    {
      "path": "part/8/chapter/2/crossheading/restrictions-on-associated-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on associated benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/418",
      "kind": "section",
      "number": "418",
      "heading": "Restrictions on associated benefits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-418",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/restrictions-on-associated-benefits"
    },
    {
      "path": "section/419",
      "kind": "section",
      "number": "419",
      "heading": "Gifts and benefits linked to periods of less than 12 months",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-419",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2/crossheading/restrictions-on-associated-benefits"
    },
    {
      "path": "part/8/chapter/2/crossheading/admission-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Admission rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/420",
      "kind": "section",
      "number": "420",
      "heading": "Disregard of certain admission rights",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-420",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2/crossheading/admission-rights"
    },
    {
      "path": "section/421",
      "kind": "section",
      "number": "421",
      "heading": "Admission rights: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-421",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2/crossheading/admission-rights"
    },
    {
      "path": "part/8/chapter/2/crossheading/disqualified-overseas-gifts",
      "kind": "crossheading",
      "number": null,
      "heading": "Disqualified overseas gifts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/422",
      "kind": "section",
      "number": "422",
      "heading": "Disqualified overseas gifts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-422",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/2/crossheading/disqualified-overseas-gifts"
    },
    {
      "path": "part/8/chapter/2/crossheading/measures-to-ensure-donors-liability-not-less-than-tax-treated-as-deducted",
      "kind": "crossheading",
      "number": null,
      "heading": "Measures to ensure donor's liability not less than tax treated as deducted",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/423",
      "kind": "section",
      "number": "423",
      "heading": "Restriction of certain reliefs",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-423",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/measures-to-ensure-donors-liability-not-less-than-tax-treated-as-deducted"
    },
    {
      "path": "section/424",
      "kind": "section",
      "number": "424",
      "heading": "Charge to tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-424",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/measures-to-ensure-donors-liability-not-less-than-tax-treated-as-deducted"
    },
    {
      "path": "section/425",
      "kind": "section",
      "number": "425",
      "heading": "Total amount of income tax to which individual charged for a tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-425",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/measures-to-ensure-donors-liability-not-less-than-tax-treated-as-deducted"
    },
    {
      "path": "part/8/chapter/2/crossheading/election-to-carry-back-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Election to carry back relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/426",
      "kind": "section",
      "number": "426",
      "heading": "Election by donor: gift treated as made in previous tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-426",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/election-to-carry-back-relief"
    },
    {
      "path": "part/8/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/427",
      "kind": "section",
      "number": "427",
      "heading": "Meaning of “charged amount”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-427",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/428",
      "kind": "section",
      "number": "428",
      "heading": "Meaning of “gift aid declaration”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-428",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/429",
      "kind": "section",
      "number": "429",
      "heading": "Giving through self-assessment return",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-429",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/430",
      "kind": "section",
      "number": "430",
      "heading": "“Charity” to include exempt bodies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-430",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/8/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Gifts of shares, securities and real property to charities etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/3/crossheading/entitlement-to-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Entitlement to relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/431",
      "kind": "section",
      "number": "431",
      "heading": "Relief for gifts of shares, securities and real property to charities etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-431",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3/crossheading/entitlement-to-relief"
    },
    {
      "path": "section/432",
      "kind": "section",
      "number": "432",
      "heading": "Meaning of “qualifying investment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-432",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3/crossheading/entitlement-to-relief"
    },
    {
      "path": "section/433",
      "kind": "section",
      "number": "433",
      "heading": "Meaning of “qualifying interest in land”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-433",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/entitlement-to-relief"
    },
    {
      "path": "part/8/chapter/3/crossheading/amount-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/434",
      "kind": "section",
      "number": "434",
      "heading": "The relievable amount",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-434",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/amount-of-relief"
    },
    {
      "path": "section/435",
      "kind": "section",
      "number": "435",
      "heading": "Incidental costs of making disposal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-435",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/amount-of-relief"
    },
    {
      "path": "section/436",
      "kind": "section",
      "number": "436",
      "heading": "Consideration",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-436",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/amount-of-relief"
    },
    {
      "path": "part/8/chapter/3/crossheading/value-of-net-benefit-to-charity",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of net benefit to charity",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/437",
      "kind": "section",
      "number": "437",
      "heading": "Value of net benefit to charity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-437",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/438",
      "kind": "section",
      "number": "438",
      "heading": "Market value of qualifying investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-438",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/438A",
      "kind": "section",
      "number": "438A",
      "heading": "Acquisition value of qualifying investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-438A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/439",
      "kind": "section",
      "number": "439",
      "heading": "Meaning of “disposal-related obligation”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-439",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/440",
      "kind": "section",
      "number": "440",
      "heading": "Meaning and amount of “disposal-related liability”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-440",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "part/8/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Special provisions about qualifying interests in land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/441",
      "kind": "section",
      "number": "441",
      "heading": "Certificate required from charity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-441",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "section/442",
      "kind": "section",
      "number": "442",
      "heading": "Qualifying interests in land held jointly",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-442",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "section/443",
      "kind": "section",
      "number": "443",
      "heading": "Calculation of relievable amount where joint disposal of interest in land",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-443",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "section/444",
      "kind": "section",
      "number": "444",
      "heading": "Disqualifying events",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-444",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "part/8/chapter/3/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/445",
      "kind": "section",
      "number": "445",
      "heading": "Prohibition against double relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-445",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3/crossheading/supplementary"
    },
    {
      "path": "section/446",
      "kind": "section",
      "number": "446",
      "heading": "“Charity” to include exempt bodies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-446",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3/crossheading/supplementary"
    },
    {
      "path": "part/8/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Annual payments ...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/447",
      "kind": "section",
      "number": "447",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-447",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/448",
      "kind": "section",
      "number": "448",
      "heading": "Relief for individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-448",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/449",
      "kind": "section",
      "number": "449",
      "heading": "Relief for other persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-449",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/450",
      "kind": "section",
      "number": "450",
      "heading": "Other persons: payments ineligible for relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-450",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/451",
      "kind": "section",
      "number": "451",
      "heading": "Special rule for persons affected by section 733 of ICTA",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-451",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/452",
      "kind": "section",
      "number": "452",
      "heading": "The gross amount of a payment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-452",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "part/8/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Qualifying maintenance payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/453",
      "kind": "section",
      "number": "453",
      "heading": "Tax reduction for qualifying maintenance payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-453",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/454",
      "kind": "section",
      "number": "454",
      "heading": "Meaning of “qualifying maintenance payment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-454",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/455",
      "kind": "section",
      "number": "455",
      "heading": "Child support maintenance payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-455",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/456",
      "kind": "section",
      "number": "456",
      "heading": "Payments under orders for recovery of benefit etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-456",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "part/8/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Miscellaneous other reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/6/crossheading/payments-for-life-insurance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Payments for life insurance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/457",
      "kind": "section",
      "number": "457",
      "heading": "Payments to trade unions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-457",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6/crossheading/payments-for-life-insurance-etc"
    },
    {
      "path": "section/458",
      "kind": "section",
      "number": "458",
      "heading": "Payments to police organisations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-458",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6/crossheading/payments-for-life-insurance-etc"
    },
    {
      "path": "section/459",
      "kind": "section",
      "number": "459",
      "heading": "Payments for benefit of family members",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-459",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/6/crossheading/payments-for-life-insurance-etc"
    },
    {
      "path": "section/460",
      "kind": "section",
      "number": "460",
      "heading": "Residence etc of claimants",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-460",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6/crossheading/payments-for-life-insurance-etc"
    },
    {
      "path": "part/8/chapter/6/crossheading/patent-royalty-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Patent royalty receipts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/461",
      "kind": "section",
      "number": "461",
      "heading": "Spreading of patent royalty receipts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-461",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6/crossheading/patent-royalty-receipts"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Special rules about settlements and trustees",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/9/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/462",
      "kind": "section",
      "number": "462",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-462",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/1"
    },
    {
      "path": "section/463",
      "kind": "section",
      "number": "463",
      "heading": "Interpretation of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-463",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/1"
    },
    {
      "path": "section/464",
      "kind": "section",
      "number": "464",
      "heading": "Scottish trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-464",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/1"
    },
    {
      "path": "part/9/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "General provision about settlements and trustees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/9/chapter/2/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/465",
      "kind": "section",
      "number": "465",
      "heading": "Overview of Chapter and interpretation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-465",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/2/crossheading/overview"
    },
    {
      "path": "part/9/chapter/2/crossheading/settled-property",
      "kind": "crossheading",
      "number": null,
      "heading": "Settled property",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/466",
      "kind": "section",
      "number": "466",
      "heading": "Meaning of “settled property” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-466",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settled-property"
    },
    {
      "path": "part/9/chapter/2/crossheading/settlors",
      "kind": "crossheading",
      "number": null,
      "heading": "Settlors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/467",
      "kind": "section",
      "number": "467",
      "heading": "Meaning of “settlor” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-467",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settlors"
    },
    {
      "path": "section/468",
      "kind": "section",
      "number": "468",
      "heading": "Meaning of “disposable property”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-468",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settlors"
    },
    {
      "path": "section/469",
      "kind": "section",
      "number": "469",
      "heading": "Person ceasing to be a settlor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-469",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settlors"
    },
    {
      "path": "section/470",
      "kind": "section",
      "number": "470",
      "heading": "Transfers between settlements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-470",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settlors"
    },
    {
      "path": "section/471",
      "kind": "section",
      "number": "471",
      "heading": "Identification of settlor following transfer covered by section 470",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-471",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settlors"
    },
    {
      "path": "section/472",
      "kind": "section",
      "number": "472",
      "heading": "Settlor where property becomes settled because of variation of will etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-472",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settlors"
    },
    {
      "path": "section/473",
      "kind": "section",
      "number": "473",
      "heading": "Deceased person as settlor where variation of will etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-473",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/settlors"
    },
    {
      "path": "part/9/chapter/2/crossheading/trustees",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/474",
      "kind": "section",
      "number": "474",
      "heading": "Trustees of settlement to be treated as a single and distinct person",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-474",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/trustees"
    },
    {
      "path": "section/475",
      "kind": "section",
      "number": "475",
      "heading": "Residence of trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-475",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/2/crossheading/trustees"
    },
    {
      "path": "section/476",
      "kind": "section",
      "number": "476",
      "heading": "How to work out whether settlor meets condition C",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-476",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/2/crossheading/trustees"
    },
    {
      "path": "part/9/chapter/2/crossheading/subfunds",
      "kind": "crossheading",
      "number": null,
      "heading": "Sub-funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/477",
      "kind": "section",
      "number": "477",
      "heading": "Sub-fund elections under Schedule 4ZA to TCGA 1992",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-477",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/subfunds"
    },
    {
      "path": "part/9/chapter/2/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/478",
      "kind": "section",
      "number": "478",
      "heading": "References to settled property etc in regulations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-478",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/regulations"
    },
    {
      "path": "part/9/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Special rates for trustees' income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/479",
      "kind": "section",
      "number": "479",
      "heading": "Trustees' accumulated or discretionary income to be charged at special rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-479",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/480",
      "kind": "section",
      "number": "480",
      "heading": "Meaning of “accumulated or discretionary income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-480",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/481",
      "kind": "section",
      "number": "481",
      "heading": "Other amounts to be charged at special rates for trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-481",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/482",
      "kind": "section",
      "number": "482",
      "heading": "Types of amount to be charged at special rates for trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-482",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/483",
      "kind": "section",
      "number": "483",
      "heading": "Sums paid by personal representatives to trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-483",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "part/9/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Trustees' expenses and special rates for trustees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/484",
      "kind": "section",
      "number": "484",
      "heading": "Trustees' expenses to be set against trustees' trust rate income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-484",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/485",
      "kind": "section",
      "number": "485",
      "heading": "Carry forward of unused expenses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-485",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/486",
      "kind": "section",
      "number": "486",
      "heading": "How allowable expenses are to be set against trust rate income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-486",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/487",
      "kind": "section",
      "number": "487",
      "heading": "Non-UK resident trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-487",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "part/9/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Share incentive plans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/488",
      "kind": "section",
      "number": "488",
      "heading": "Application of section 479 to trustees of Schedule 2 share incentive plans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-488",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/489",
      "kind": "section",
      "number": "489",
      "heading": "“The applicable period” in relation to shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-489",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/490",
      "kind": "section",
      "number": "490",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-490",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "part/9/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Trustees' first slice of trust rate income",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/9"
    },
    {
      "path": "section/491",
      "kind": "section",
      "number": "491",
      "heading": "Special rates not to apply to first slice of trustees' trust rate income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-491",
      "extent": null,
      "status": "repealed",
      "parent": "part/9/chapter/6"
    },
    {
      "path": "section/492",
      "kind": "section",
      "number": "492",
      "heading": "Cases where settlor has made more than one settlement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-492",
      "extent": null,
      "status": "repealed",
      "parent": "part/9/chapter/6"
    },
    {
      "path": "part/9/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Discretionary payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/9/chapter/7/crossheading/payments-constituting-income-of-beneficiary-other-than-employment-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Payments constituting income of beneficiary (other than employment income)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7"
    },
    {
      "path": "section/493",
      "kind": "section",
      "number": "493",
      "heading": "Discretionary payments by trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-493",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7/crossheading/payments-constituting-income-of-beneficiary-other-than-employment-income"
    },
    {
      "path": "section/494",
      "kind": "section",
      "number": "494",
      "heading": "Grossing up of discretionary payment and payment of income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-494",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7"
    },
    {
      "path": "section/495",
      "kind": "section",
      "number": "495",
      "heading": "Statement about deduction of income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-495",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7"
    },
    {
      "path": "section/496",
      "kind": "section",
      "number": "496",
      "heading": "Income tax charged on trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-496",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7"
    },
    {
      "path": "part/9/chapter/7/crossheading/payments-constituting-employment-income-of-beneficiary",
      "kind": "crossheading",
      "number": null,
      "heading": "Payments constituting employment income of beneficiary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7"
    },
    {
      "path": "section/496A",
      "kind": "section",
      "number": "496A",
      "heading": "Discretionary payments by trustees: employment income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-496A",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7/crossheading/payments-constituting-employment-income-of-beneficiary"
    },
    {
      "path": "section/496B",
      "kind": "section",
      "number": "496B",
      "heading": "Relief for trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-496B",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/7/crossheading/payments-constituting-employment-income-of-beneficiary"
    },
    {
      "path": "part/9/chapter/7/crossheading/tax-pool",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax pool",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/7"
    },
    {
      "path": "section/497",
      "kind": "section",
      "number": "497",
      "heading": "Calculation of trustees' tax pool",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-497",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/7/crossheading/tax-pool"
    },
    {
      "path": "section/498",
      "kind": "section",
      "number": "498",
      "heading": "Types of income tax for the purposes of section 497",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-498",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/7"
    },
    {
      "path": "part/9/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Trustees' expenses and beneficiary's income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/499",
      "kind": "section",
      "number": "499",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-499",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/8"
    },
    {
      "path": "section/500",
      "kind": "section",
      "number": "500",
      "heading": "Restrictions on use of trustees' expenses to reduce the beneficiary's income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-500",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/8"
    },
    {
      "path": "section/501",
      "kind": "section",
      "number": "501",
      "heading": "Non-UK resident beneficiaries",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-501",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/8"
    },
    {
      "path": "section/502",
      "kind": "section",
      "number": "502",
      "heading": "Meaning of “untaxed income” in section 501",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-502",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/8"
    },
    {
      "path": "section/503",
      "kind": "section",
      "number": "503",
      "heading": "How beneficiary's income is reduced",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-503",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/8"
    },
    {
      "path": "part/9/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Unauthorised unit trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/504",
      "kind": "section",
      "number": "504",
      "heading": "Treatment of income of unauthorised unit trust",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-504",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9/chapter/9"
    },
    {
      "path": "section/504A",
      "kind": "section",
      "number": "504A",
      "heading": "Treatment of capital expenditure of unauthorised unit trust",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-504A",
      "extent": null,
      "status": "repealed",
      "parent": "part/9/chapter/9"
    },
    {
      "path": "section/505",
      "kind": "section",
      "number": "505",
      "heading": "Relief for trustees of unauthorised unit trust",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-505",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9/chapter/9"
    },
    {
      "path": "section/506",
      "kind": "section",
      "number": "506",
      "heading": "Special rules for trustees affected by section 733 of ICTA",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-506",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9/chapter/9"
    },
    {
      "path": "part/9/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Heritage maintenance settlements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/9/chapter/10/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10"
    },
    {
      "path": "section/507",
      "kind": "section",
      "number": "507",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-507",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/introduction"
    },
    {
      "path": "part/9/chapter/10/crossheading/trustees-election-in-respect-of-income-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustees' election in respect of income etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10"
    },
    {
      "path": "section/508",
      "kind": "section",
      "number": "508",
      "heading": "Election by trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-508",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/trustees-election-in-respect-of-income-etc"
    },
    {
      "path": "section/509",
      "kind": "section",
      "number": "509",
      "heading": "Change of circumstances during a tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-509",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/trustees-election-in-respect-of-income-etc"
    },
    {
      "path": "part/9/chapter/10/crossheading/absence-of-election-and-income-treated-as-income-of-settlor-special-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Absence of election and income treated as income of settlor: special rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10"
    },
    {
      "path": "section/510",
      "kind": "section",
      "number": "510",
      "heading": "Sums applied for property maintenance purposes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-510",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/absence-of-election-and-income-treated-as-income-of-settlor-special-rules"
    },
    {
      "path": "section/511",
      "kind": "section",
      "number": "511",
      "heading": "Prevention of double taxation: reimbursement of settlor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-511",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/absence-of-election-and-income-treated-as-income-of-settlor-special-rules"
    },
    {
      "path": "part/9/chapter/10/crossheading/application-of-property-for-nonheritage-purposes-charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of property for non-heritage purposes: charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10"
    },
    {
      "path": "section/512",
      "kind": "section",
      "number": "512",
      "heading": "Charge to tax on some settlements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-512",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/application-of-property-for-nonheritage-purposes-charge-to-tax"
    },
    {
      "path": "section/513",
      "kind": "section",
      "number": "513",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-513",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/application-of-property-for-nonheritage-purposes-charge-to-tax"
    },
    {
      "path": "section/514",
      "kind": "section",
      "number": "514",
      "heading": "Persons liable",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-514",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/application-of-property-for-nonheritage-purposes-charge-to-tax"
    },
    {
      "path": "section/515",
      "kind": "section",
      "number": "515",
      "heading": "Rate of tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-515",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/10/crossheading/application-of-property-for-nonheritage-purposes-charge-to-tax"
    },
    {
      "path": "section/516",
      "kind": "section",
      "number": "516",
      "heading": "Transfer of property between settlements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-516",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/application-of-property-for-nonheritage-purposes-charge-to-tax"
    },
    {
      "path": "section/517",
      "kind": "section",
      "number": "517",
      "heading": "Exemption for income treated as income of settlor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/10/crossheading/application-of-property-for-nonheritage-purposes-charge-to-tax"
    },
    {
      "path": "part/9A",
      "kind": "part",
      "number": "9A",
      "heading": "Transactions in UK land",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/9A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517A",
      "kind": "section",
      "number": "517A",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517A",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/introduction"
    },
    {
      "path": "part/9A/crossheading/amounts-treated-as-profits-of-a-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts treated as profits of a trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517B",
      "kind": "section",
      "number": "517B",
      "heading": "Disposals of land in the United Kingdom",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517B",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/517C",
      "kind": "section",
      "number": "517C",
      "heading": "Disposals of land: profits treated as trading profits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517C",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/517D",
      "kind": "section",
      "number": "517D",
      "heading": "Disposals of property deriving its value from land in the United Kingdom",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517D",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/517E",
      "kind": "section",
      "number": "517E",
      "heading": "Disposals within section 517D: profits treated as trading profits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517E",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/517F",
      "kind": "section",
      "number": "517F",
      "heading": "Profits and losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517F",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "part/9A/crossheading/person-to-whom-profits-attributed",
      "kind": "crossheading",
      "number": null,
      "heading": "Person to whom profits attributed",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517G",
      "kind": "section",
      "number": "517G",
      "heading": "The chargeable person",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517G",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/person-to-whom-profits-attributed"
    },
    {
      "path": "part/9A/crossheading/antifragmentation",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-fragmentation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517H",
      "kind": "section",
      "number": "517H",
      "heading": "Fragmented activities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517H",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/antifragmentation"
    },
    {
      "path": "part/9A/crossheading/calculation-of-profit-or-gain-on-disposal",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculation of profit or gain on disposal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517I",
      "kind": "section",
      "number": "517I",
      "heading": "Calculation of surplus on a disposal of land",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517I",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/calculation-of-profit-or-gain-on-disposal"
    },
    {
      "path": "section/517J",
      "kind": "section",
      "number": "517J",
      "heading": "Apportionments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517J",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/calculation-of-profit-or-gain-on-disposal"
    },
    {
      "path": "part/9A/crossheading/arrangements-for-avoiding-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Arrangements for avoiding tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517K",
      "kind": "section",
      "number": "517K",
      "heading": "Arrangements for avoiding tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517K",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/arrangements-for-avoiding-tax"
    },
    {
      "path": "part/9A/crossheading/exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517L",
      "kind": "section",
      "number": "517L",
      "heading": "Gain attributable to period before intention to develop formed",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517L",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/exemptions"
    },
    {
      "path": "section/517M",
      "kind": "section",
      "number": "517M",
      "heading": "Private residences",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517M",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/exemptions"
    },
    {
      "path": "part/9A/crossheading/other-supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517N",
      "kind": "section",
      "number": "517N",
      "heading": "Tracing value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517N",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/other-supplementary-provisions"
    },
    {
      "path": "section/517O",
      "kind": "section",
      "number": "517O",
      "heading": "Relevance of transactions, arrangements, etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517O",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/other-supplementary-provisions"
    },
    {
      "path": "part/9A/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/517P",
      "kind": "section",
      "number": "517P",
      "heading": "“Another person”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517P",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/interpretation"
    },
    {
      "path": "section/517Q",
      "kind": "section",
      "number": "517Q",
      "heading": "“Arrangement”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517Q",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/interpretation"
    },
    {
      "path": "section/517R",
      "kind": "section",
      "number": "517R",
      "heading": "“Disposal”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517R",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/interpretation"
    },
    {
      "path": "section/517S",
      "kind": "section",
      "number": "517S",
      "heading": "“Land” and related expressions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517S",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/interpretation"
    },
    {
      "path": "section/517T",
      "kind": "section",
      "number": "517T",
      "heading": "References to realising a gain",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517T",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/interpretation"
    },
    {
      "path": "section/517U",
      "kind": "section",
      "number": "517U",
      "heading": "Related parties",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-517U",
      "extent": null,
      "status": null,
      "parent": "part/9A/crossheading/interpretation"
    },
    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Special rules about charitable trusts etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/10/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/518",
      "kind": "section",
      "number": "518",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-518",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/introduction"
    },
    {
      "path": "section/519",
      "kind": "section",
      "number": "519",
      "heading": "Meaning of “charitable trust”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-519",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/10/crossheading/introduction"
    },
    {
      "path": "part/10/crossheading/gifts-and-other-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Gifts and other payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/520",
      "kind": "section",
      "number": "520",
      "heading": "Gifts entitling donor to gift aid relief: income tax treated as paid",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-520",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/gifts-and-other-payments"
    },
    {
      "path": "section/521",
      "kind": "section",
      "number": "521",
      "heading": "Gifts entitling donor to gift aid relief: income tax liability and exemption",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-521",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/gifts-and-other-payments"
    },
    {
      "path": "section/521A",
      "kind": "section",
      "number": "521A",
      "heading": "Gifts under payroll deduction schemes: income tax liability and exemption",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-521A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/gifts-and-other-payments"
    },
    {
      "path": "section/522",
      "kind": "section",
      "number": "522",
      "heading": "Gifts of money from companies: income tax liability and exemption",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-522",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/gifts-and-other-payments"
    },
    {
      "path": "section/523",
      "kind": "section",
      "number": "523",
      "heading": "Payments from other charities: income tax liability and exemption",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-523",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/gifts-and-other-payments"
    },
    {
      "path": "section/523A",
      "kind": "section",
      "number": "523A",
      "heading": "Legacies: income tax liability and exemption",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-523A",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/gifts-and-other-payments"
    },
    {
      "path": "part/10/crossheading/other-exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/524",
      "kind": "section",
      "number": "524",
      "heading": "Exemption for profits etc of charitable trades",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-524",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/525",
      "kind": "section",
      "number": "525",
      "heading": "Meaning of “charitable trade”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-525",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/526",
      "kind": "section",
      "number": "526",
      "heading": "Exemption for profits etc of small-scale trades",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-526",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/527",
      "kind": "section",
      "number": "527",
      "heading": "Exemption from charges under provisions to which section 1016 applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-527",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/528",
      "kind": "section",
      "number": "528",
      "heading": "Condition as to trading and miscellaneous incoming resources",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-528",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/529",
      "kind": "section",
      "number": "529",
      "heading": "Exemption for profits from fund-raising events",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-529",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/530",
      "kind": "section",
      "number": "530",
      "heading": "Exemption for profits from lotteries",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-530",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/531",
      "kind": "section",
      "number": "531",
      "heading": "Exemption for property income etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-531",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/532",
      "kind": "section",
      "number": "532",
      "heading": "Exemption for savings and investment income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-532",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/533",
      "kind": "section",
      "number": "533",
      "heading": "Exemption for public revenue dividends",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-533",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/534",
      "kind": "section",
      "number": "534",
      "heading": "Exemption for transactions in deposits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-534",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/535",
      "kind": "section",
      "number": "535",
      "heading": "Exemption for offshore income gains",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-535",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/536",
      "kind": "section",
      "number": "536",
      "heading": "Exemption for certain miscellaneous income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-536",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "section/537",
      "kind": "section",
      "number": "537",
      "heading": "Exemption for income from estates in administration",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-537",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/other-exemptions"
    },
    {
      "path": "part/10/crossheading/claims",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/538",
      "kind": "section",
      "number": "538",
      "heading": "Requirement to make claim",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-538",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/claims"
    },
    {
      "path": "section/538A",
      "kind": "section",
      "number": "538A",
      "heading": "Claims in relation to gift aid relief etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-538A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/claims"
    },
    {
      "path": "part/10/crossheading/restrictions-on-exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/539",
      "kind": "section",
      "number": "539",
      "heading": "Restrictions on exemptions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-539",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/540",
      "kind": "section",
      "number": "540",
      "heading": "The non-exempt amount",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-540",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/541",
      "kind": "section",
      "number": "541",
      "heading": "Attributing income to the non-exempt amount",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-541",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/542",
      "kind": "section",
      "number": "542",
      "heading": "How income is attributed to the non-exempt amount",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-542",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "part/10/crossheading/noncharitable-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-charitable expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/543",
      "kind": "section",
      "number": "543",
      "heading": "Meaning of “non-charitable expenditure”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-543",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/544",
      "kind": "section",
      "number": "544",
      "heading": "Section 543: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-544",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/545",
      "kind": "section",
      "number": "545",
      "heading": "Section 543(1)(f): meaning of expenditure",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-545",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/546",
      "kind": "section",
      "number": "546",
      "heading": "Section 543(1)(f): tax year in which certain expenditure treated as incurred",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-546",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/547",
      "kind": "section",
      "number": "547",
      "heading": "Section 543(1)(f): payment to body outside the UK",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-547",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/548",
      "kind": "section",
      "number": "548",
      "heading": "Section 543(1)(i) and (j): investments and loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-548",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/noncharitable-expenditure"
    },
    {
      "path": "part/10/crossheading/substantial-donor-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Substantial donor transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/549",
      "kind": "section",
      "number": "549",
      "heading": "Transactions with substantial donors",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-549",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/550",
      "kind": "section",
      "number": "550",
      "heading": "Meaning of “relievable gift”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-550",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/551",
      "kind": "section",
      "number": "551",
      "heading": "Non-charitable expenditure in substantial donor transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-551",
      "extent": null,
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/552",
      "kind": "section",
      "number": "552",
      "heading": "Adjustment if section 551(1) and (2) applied to single transaction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-552",
      "extent": null,
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/553",
      "kind": "section",
      "number": "553",
      "heading": "Section 551: certain payments and benefits to be ignored",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-553",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/554",
      "kind": "section",
      "number": "554",
      "heading": "Transactions: exceptions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-554",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/555",
      "kind": "section",
      "number": "555",
      "heading": "Donors: exceptions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-555",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/556",
      "kind": "section",
      "number": "556",
      "heading": "Connected charities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-556",
      "extent": null,
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/557",
      "kind": "section",
      "number": "557",
      "heading": "Substantial donor transactions: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-557",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/10/crossheading/substantial-donor-transactions"
    },
    {
      "path": "part/10/crossheading/approved-charitable-investments-and-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Approved charitable investments and loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/558",
      "kind": "section",
      "number": "558",
      "heading": "Approved charitable investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-558",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "section/559",
      "kind": "section",
      "number": "559",
      "heading": "Securities which are approved charitable investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-559",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "section/560",
      "kind": "section",
      "number": "560",
      "heading": "Conditions to be met for some securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-560",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "section/561",
      "kind": "section",
      "number": "561",
      "heading": "Approved charitable loans",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-561",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "part/10/crossheading/carry-back-of-excess-noncharitable-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Carry back of excess non-charitable expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/562",
      "kind": "section",
      "number": "562",
      "heading": "Excess expenditure treated as non-charitable expenditure of earlier years",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-562",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/carry-back-of-excess-noncharitable-expenditure"
    },
    {
      "path": "section/563",
      "kind": "section",
      "number": "563",
      "heading": "Rules for attributing excess expenditure to earlier years",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-563",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/carry-back-of-excess-noncharitable-expenditure"
    },
    {
      "path": "section/564",
      "kind": "section",
      "number": "564",
      "heading": "Adjustments in consequence of section 562",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/crossheading/carry-back-of-excess-noncharitable-expenditure"
    },
    {
      "path": "part/10A",
      "kind": "part",
      "number": "10A",
      "heading": "Alternative finance arrangements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/10A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10A"
    },
    {
      "path": "section/564A",
      "kind": "section",
      "number": "564A",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564A",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/introduction"
    },
    {
      "path": "section/564B",
      "kind": "section",
      "number": "564B",
      "heading": "Meaning of “financial institution”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10A/crossheading/introduction"
    },
    {
      "path": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Arrangements that are alternative finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10A"
    },
    {
      "path": "section/564C",
      "kind": "section",
      "number": "564C",
      "heading": "Purchase and resale arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564C",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "section/564D",
      "kind": "section",
      "number": "564D",
      "heading": "Diminishing shared ownership arrangements : initial acquisition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564D",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "section/564DA",
      "kind": "section",
      "number": "564DA",
      "heading": "Diminishing shared ownership arrangements: refinancing",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564DA",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "section/564E",
      "kind": "section",
      "number": "564E",
      "heading": "Deposit arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564E",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "section/564F",
      "kind": "section",
      "number": "564F",
      "heading": "Profit share agency arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564F",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "section/564G",
      "kind": "section",
      "number": "564G",
      "heading": "Investment bond arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "section/564H",
      "kind": "section",
      "number": "564H",
      "heading": "Provision not at arm's length: exclusion of arrangements from sections 564C to 564G",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564H",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "part/10A/crossheading/meaning-of-alternative-finance-return",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “alternative finance return”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10A"
    },
    {
      "path": "section/564I",
      "kind": "section",
      "number": "564I",
      "heading": "Purchase and resale arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564I",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/meaning-of-alternative-finance-return"
    },
    {
      "path": "section/564J",
      "kind": "section",
      "number": "564J",
      "heading": "Purchase and resale arrangements where return in foreign currency",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564J",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/meaning-of-alternative-finance-return"
    },
    {
      "path": "section/564K",
      "kind": "section",
      "number": "564K",
      "heading": "Diminishing shared ownership arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564K",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/meaning-of-alternative-finance-return"
    },
    {
      "path": "section/564L",
      "kind": "section",
      "number": "564L",
      "heading": "Other arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564L",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/meaning-of-alternative-finance-return"
    },
    {
      "path": "part/10A/crossheading/treatment-of-alternative-finance-return-as-interest-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of alternative finance return as interest etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10A"
    },
    {
      "path": "section/564M",
      "kind": "section",
      "number": "564M",
      "heading": "Treatment of alternative finance return as interest for ITTOIA 2005",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564M",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/treatment-of-alternative-finance-return-as-interest-etc"
    },
    {
      "path": "section/564N",
      "kind": "section",
      "number": "564N",
      "heading": "Alternative finance return under arrangements for trade or property business purposes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564N",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/treatment-of-alternative-finance-return-as-interest-etc"
    },
    {
      "path": "section/564O",
      "kind": "section",
      "number": "564O",
      "heading": "Relief for some alternative finance return under Chapter 1 of Part 8 etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564O",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/treatment-of-alternative-finance-return-as-interest-etc"
    },
    {
      "path": "section/564P",
      "kind": "section",
      "number": "564P",
      "heading": "Tax relief schemes and arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564P",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/treatment-of-alternative-finance-return-as-interest-etc"
    },
    {
      "path": "section/564Q",
      "kind": "section",
      "number": "564Q",
      "heading": "Deduction of income tax at source under Part 15",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564Q",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10A/crossheading/treatment-of-alternative-finance-return-as-interest-etc"
    },
    {
      "path": "part/10A/crossheading/special-rules-for-investment-bond-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Special rules for investment bond arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10A"
    },
    {
      "path": "section/564R",
      "kind": "section",
      "number": "564R",
      "heading": "Treatment of discount",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564R",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/special-rules-for-investment-bond-arrangements"
    },
    {
      "path": "section/564S",
      "kind": "section",
      "number": "564S",
      "heading": "Treatment of bond-holder and bond-issuer",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564S",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10A/crossheading/special-rules-for-investment-bond-arrangements"
    },
    {
      "path": "section/564T",
      "kind": "section",
      "number": "564T",
      "heading": "Treatment as securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564T",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/special-rules-for-investment-bond-arrangements"
    },
    {
      "path": "section/564U",
      "kind": "section",
      "number": "564U",
      "heading": "Arrangements not unit trust scheme or offshore fund",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564U",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10A/crossheading/special-rules-for-investment-bond-arrangements"
    },
    {
      "path": "part/10A/crossheading/other-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Other rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10A"
    },
    {
      "path": "section/564V",
      "kind": "section",
      "number": "564V",
      "heading": "Exclusion of alternative finance return from consideration for sale of assets",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564V",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/other-rules"
    },
    {
      "path": "section/564W",
      "kind": "section",
      "number": "564W",
      "heading": "Diminishing shared ownership arrangements not partnerships",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564W",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/other-rules"
    },
    {
      "path": "section/564WA",
      "kind": "section",
      "number": "564WA",
      "heading": "Diminishing shared ownership arrangements: further provision in respect of refinancing",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564WA",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/other-rules"
    },
    {
      "path": "section/564X",
      "kind": "section",
      "number": "564X",
      "heading": "Treatment of principal under profit share agency arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564X",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/other-rules"
    },
    {
      "path": "section/564Y",
      "kind": "section",
      "number": "564Y",
      "heading": "Provision not at arm's length: relevant return",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-564Y",
      "extent": null,
      "status": null,
      "parent": "part/10A/crossheading/other-rules"
    },
    {
      "path": "part/11",
      "kind": "part",
      "number": "11",
      "heading": "Manufactured payments and repos",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/11/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/565",
      "kind": "section",
      "number": "565",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-565",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/566",
      "kind": "section",
      "number": "566",
      "heading": "Meaning of “UK shares” and “UK securities”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-566",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/567",
      "kind": "section",
      "number": "567",
      "heading": "Meaning of “overseas shares”, “overseas securities” and “overseas dividend”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-567",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/568",
      "kind": "section",
      "number": "568",
      "heading": "Meaning of “stock lending arrangement”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-568",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/569",
      "kind": "section",
      "number": "569",
      "heading": "Meaning of “repo”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-569",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/570",
      "kind": "section",
      "number": "570",
      "heading": "Meaning of “buying back” securities etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-570",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/571",
      "kind": "section",
      "number": "571",
      "heading": "Meaning of “related” agreements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-571",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "part/11/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Manufactured payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/11/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/572",
      "kind": "section",
      "number": "572",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-572",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/572A",
      "kind": "section",
      "number": "572A",
      "heading": "Meaning of “avoidance arrangements”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-572A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/11/chapter/2/crossheading/manufactured-dividends-on-uk-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured dividends on UK shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/573",
      "kind": "section",
      "number": "573",
      "heading": "Manufactured dividends on UK shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-573",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-dividends-on-uk-shares"
    },
    {
      "path": "section/574",
      "kind": "section",
      "number": "574",
      "heading": "Allowable deductions...",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-574",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-dividends-on-uk-shares"
    },
    {
      "path": "section/575",
      "kind": "section",
      "number": "575",
      "heading": "Allowable deductions: restriction on double-counting",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-575",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-dividends-on-uk-shares"
    },
    {
      "path": "section/576",
      "kind": "section",
      "number": "576",
      "heading": "Manufactured dividends on UK shares: Real Estate Investment Trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-576",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-dividends-on-uk-shares"
    },
    {
      "path": "section/577",
      "kind": "section",
      "number": "577",
      "heading": "Statements about manufactured dividends",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-577",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-dividends-on-uk-shares"
    },
    {
      "path": "part/11/chapter/2/crossheading/manufactured-interest-on-uk-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured interest on UK securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/578",
      "kind": "section",
      "number": "578",
      "heading": "Manufactured interest on UK securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-578",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-interest-on-uk-securities"
    },
    {
      "path": "section/579",
      "kind": "section",
      "number": "579",
      "heading": "Allowable deductions...",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-579",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-interest-on-uk-securities"
    },
    {
      "path": "section/580",
      "kind": "section",
      "number": "580",
      "heading": "Allowable deductions: restriction on double counting",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-580",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-interest-on-uk-securities"
    },
    {
      "path": "part/11/chapter/2/crossheading/manufactured-overseas-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured overseas dividends",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/581",
      "kind": "section",
      "number": "581",
      "heading": "Manufactured overseas dividends",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-581",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-overseas-dividends"
    },
    {
      "path": "section/581A",
      "kind": "section",
      "number": "581A",
      "heading": "Avoidance arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-581A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-overseas-dividends"
    },
    {
      "path": "section/582",
      "kind": "section",
      "number": "582",
      "heading": "Powers about manufactured overseas dividends",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-582",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/manufactured-overseas-dividends"
    },
    {
      "path": "part/11/chapter/2/crossheading/special-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Special cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/583",
      "kind": "section",
      "number": "583",
      "heading": "Manufactured payments exceeding underlying payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-583",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/special-cases"
    },
    {
      "path": "section/584",
      "kind": "section",
      "number": "584",
      "heading": "Manufactured payments less than underlying payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-584",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/special-cases"
    },
    {
      "path": "section/585",
      "kind": "section",
      "number": "585",
      "heading": "Power to deal with other special cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-585",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/special-cases"
    },
    {
      "path": "part/11/chapter/2/crossheading/general-regulationmaking-powers",
      "kind": "crossheading",
      "number": null,
      "heading": "General regulation-making powers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/586",
      "kind": "section",
      "number": "586",
      "heading": "Powers about administrative provisions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-586",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/general-regulationmaking-powers"
    },
    {
      "path": "section/587",
      "kind": "section",
      "number": "587",
      "heading": "Power for manufactured payments to be eligible for relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-587",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/general-regulationmaking-powers"
    },
    {
      "path": "section/588",
      "kind": "section",
      "number": "588",
      "heading": "Regulation-making powers: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-588",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/general-regulationmaking-powers"
    },
    {
      "path": "part/11/chapter/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/589",
      "kind": "section",
      "number": "589",
      "heading": "Meaning of “gross amount”: interest and manufactured overseas dividends",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-589",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/590",
      "kind": "section",
      "number": "590",
      "heading": "Meaning of “relevant withholding tax”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-590",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/591",
      "kind": "section",
      "number": "591",
      "heading": "Interpretation of other terms used in Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-591",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/2/crossheading/interpretation"
    },
    {
      "path": "part/11/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Tax credits: stock lending arrangements and repos",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/11/chapter/3/crossheading/stock-lending-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Stock lending arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3"
    },
    {
      "path": "section/592",
      "kind": "section",
      "number": "592",
      "heading": "No tax credits for borrower under stock lending arrangement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-592",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/3/crossheading/stock-lending-arrangements"
    },
    {
      "path": "part/11/chapter/3/crossheading/repos",
      "kind": "crossheading",
      "number": null,
      "heading": "Repos",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3"
    },
    {
      "path": "section/593",
      "kind": "section",
      "number": "593",
      "heading": "No tax credits for interim holder under repo",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-593",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/3/crossheading/repos"
    },
    {
      "path": "section/594",
      "kind": "section",
      "number": "594",
      "heading": "No tax credits for original owner under repo",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-594",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/3/crossheading/repos"
    },
    {
      "path": "part/11/chapter/3/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3"
    },
    {
      "path": "section/595",
      "kind": "section",
      "number": "595",
      "heading": "Meaning of “manufactured dividend”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-595",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/3/crossheading/interpretation"
    },
    {
      "path": "part/11/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Deemed manufactured payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/11/chapter/4/crossheading/stock-lending-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Stock lending arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/596",
      "kind": "section",
      "number": "596",
      "heading": "Deemed manufactured payments: stock lending arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-596",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/4/crossheading/stock-lending-arrangements"
    },
    {
      "path": "section/597",
      "kind": "section",
      "number": "597",
      "heading": "Deemed interest: cash collateral under stock lending arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-597",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/stock-lending-arrangements"
    },
    {
      "path": "section/598",
      "kind": "section",
      "number": "598",
      "heading": "Cash collateral under stock lending arrangements: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-598",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/stock-lending-arrangements"
    },
    {
      "path": "section/599",
      "kind": "section",
      "number": "599",
      "heading": "Sections 597 and 598: quasi-stock lending arrangements and quasi-cash collateral",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-599",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/stock-lending-arrangements"
    },
    {
      "path": "section/600",
      "kind": "section",
      "number": "600",
      "heading": "Meaning of “quasi-stock lending arrangements” and “quasi-cash collateral”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-600",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/stock-lending-arrangements"
    },
    {
      "path": "part/11/chapter/4/crossheading/repos",
      "kind": "crossheading",
      "number": null,
      "heading": "Repos",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/601",
      "kind": "section",
      "number": "601",
      "heading": "Repo cases in which deeming rules apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-601",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/repos"
    },
    {
      "path": "section/602",
      "kind": "section",
      "number": "602",
      "heading": "Deemed manufactured payments: repos",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-602",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/repos"
    },
    {
      "path": "section/603",
      "kind": "section",
      "number": "603",
      "heading": "Deemed deductions of tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-603",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/repos"
    },
    {
      "path": "section/604",
      "kind": "section",
      "number": "604",
      "heading": "Deemed increase in repurchase price: price differences under repos",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-604",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/repos"
    },
    {
      "path": "section/605",
      "kind": "section",
      "number": "605",
      "heading": "Deemed increase in repurchase price: other income tax purposes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-605",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/repos"
    },
    {
      "path": "part/11/chapter/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/606",
      "kind": "section",
      "number": "606",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-606",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/11/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Price differences under repos",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/11/chapter/5/crossheading/main-tax-treatment",
      "kind": "crossheading",
      "number": null,
      "heading": "Main tax treatment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/5"
    },
    {
      "path": "section/607",
      "kind": "section",
      "number": "607",
      "heading": "Treatment of price differences under repos",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-607",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/5/crossheading/main-tax-treatment"
    },
    {
      "path": "section/608",
      "kind": "section",
      "number": "608",
      "heading": "Exceptions to section 607",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-608",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/5/crossheading/main-tax-treatment"
    },
    {
      "path": "part/11/chapter/5/crossheading/additional-tax-treatment",
      "kind": "crossheading",
      "number": null,
      "heading": "Additional tax treatment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/5"
    },
    {
      "path": "section/609",
      "kind": "section",
      "number": "609",
      "heading": "Additional income tax consequences of price differences",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-609",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/5/crossheading/additional-tax-treatment"
    },
    {
      "path": "part/11/chapter/5/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/5"
    },
    {
      "path": "section/610",
      "kind": "section",
      "number": "610",
      "heading": "Repurchase price in deemed manufactured payment case",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-610",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/5/crossheading/interpretation"
    },
    {
      "path": "part/11/chapter/5/crossheading/power-to-modify",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to modify",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/5"
    },
    {
      "path": "section/611",
      "kind": "section",
      "number": "611",
      "heading": "Power to modify Chapter in non-arm's length case",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-611",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/5/crossheading/power-to-modify"
    },
    {
      "path": "part/11/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Powers to modify repo provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/612",
      "kind": "section",
      "number": "612",
      "heading": "Non-standard repo cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-612",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/6"
    },
    {
      "path": "section/613",
      "kind": "section",
      "number": "613",
      "heading": "Redemption arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-613",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/6"
    },
    {
      "path": "section/614",
      "kind": "section",
      "number": "614",
      "heading": "Sections 612 and 613: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/6"
    },
    {
      "path": "part/11ZA",
      "kind": "part",
      "number": "11ZA",
      "heading": "Manufactured payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/614ZA",
      "kind": "section",
      "number": "614ZA",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614ZA",
      "extent": null,
      "status": null,
      "parent": "part/11ZA"
    },
    {
      "path": "section/614ZB",
      "kind": "section",
      "number": "614ZB",
      "heading": "Key definitions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614ZB",
      "extent": null,
      "status": null,
      "parent": "part/11ZA"
    },
    {
      "path": "section/614ZC",
      "kind": "section",
      "number": "614ZC",
      "heading": "Treatment of payer of manufactured payment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614ZC",
      "extent": null,
      "status": null,
      "parent": "part/11ZA"
    },
    {
      "path": "section/614ZD",
      "kind": "section",
      "number": "614ZD",
      "heading": "Treatment of recipient of manufactured payment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614ZD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11ZA"
    },
    {
      "path": "part/11A",
      "kind": "part",
      "number": "11A",
      "heading": "Leasing arrangements: finance leases and loans",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/11A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A"
    },
    {
      "path": "part/11A/chapter/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/1"
    },
    {
      "path": "section/614A",
      "kind": "section",
      "number": "614A",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614A",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/1/crossheading/introduction"
    },
    {
      "path": "part/11A/chapter/1/crossheading/meaning-of-expressions-about-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of expressions about rent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/1"
    },
    {
      "path": "section/614AA",
      "kind": "section",
      "number": "614AA",
      "heading": "Normal rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614AA",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/1/crossheading/meaning-of-expressions-about-rent"
    },
    {
      "path": "section/614AB",
      "kind": "section",
      "number": "614AB",
      "heading": "Accountancy rental earnings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614AB",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/1/crossheading/meaning-of-expressions-about-rent"
    },
    {
      "path": "section/614AC",
      "kind": "section",
      "number": "614AC",
      "heading": "Rental earnings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614AC",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/1/crossheading/meaning-of-expressions-about-rent"
    },
    {
      "path": "part/11A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Finance leases with return in capital form",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A"
    },
    {
      "path": "part/11A/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614B",
      "kind": "section",
      "number": "614B",
      "heading": "Arrangements to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614B",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/614BA",
      "kind": "section",
      "number": "614BA",
      "heading": "Purposes of this Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BA",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/11A/chapter/2/crossheading/leases-to-which-this-chapter-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Leases to which this Chapter applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614BB",
      "kind": "section",
      "number": "614BB",
      "heading": "Application of this Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BB",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "section/614BC",
      "kind": "section",
      "number": "614BC",
      "heading": "The conditions referred to in section 614BB(1)",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BC",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "section/614BD",
      "kind": "section",
      "number": "614BD",
      "heading": "Provisions supplementing section 614BC",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BD",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "section/614BE",
      "kind": "section",
      "number": "614BE",
      "heading": "The arrangements and circumstances referred to in section 614BC(8)",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BE",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "part/11A/chapter/2/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614BF",
      "kind": "section",
      "number": "614BF",
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BF",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings"
    },
    {
      "path": "part/11A/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of taxable rent by cumulative rental excesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614BG",
      "kind": "section",
      "number": "614BG",
      "heading": "Reduction of taxable rent by cumulative rental excesses: introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BG",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/614BH",
      "kind": "section",
      "number": "614BH",
      "heading": "Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BH",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/614BI",
      "kind": "section",
      "number": "614BI",
      "heading": "Reduction of taxable rent by the cumulative accountancy rental excess",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BI",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/614BJ",
      "kind": "section",
      "number": "614BJ",
      "heading": "Meaning of “normal rental excess” and “cumulative normal rental excess”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BJ",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/614BK",
      "kind": "section",
      "number": "614BK",
      "heading": "Reduction of taxable rent by the cumulative normal rental excess",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BK",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "part/11A/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for bad debts by reduction of cumulative rental excesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614BL",
      "kind": "section",
      "number": "614BL",
      "heading": "Relief for bad debts: reduction of cumulative accountancy rental excess",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BL",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "section/614BM",
      "kind": "section",
      "number": "614BM",
      "heading": "Recovery of bad debts following reduction under section 614BL",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BM",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "section/614BN",
      "kind": "section",
      "number": "614BN",
      "heading": "Relief for bad debts: reduction of cumulative normal rental excess",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BN",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "section/614BO",
      "kind": "section",
      "number": "614BO",
      "heading": "Recovery of bad debts following reduction under section 614BN",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BO",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "part/11A/chapter/2/crossheading/effect-of-disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of disposals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614BP",
      "kind": "section",
      "number": "614BP",
      "heading": "Effect of disposals of leases: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BP",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/effect-of-disposals"
    },
    {
      "path": "section/614BQ",
      "kind": "section",
      "number": "614BQ",
      "heading": "Assignments on which neither a gain nor a loss accrues",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BQ",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/effect-of-disposals"
    },
    {
      "path": "part/11A/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital allowances: claw-back of major lump sum",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614BR",
      "kind": "section",
      "number": "614BR",
      "heading": "Effect of capital allowances: introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BR",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/614BS",
      "kind": "section",
      "number": "614BS",
      "heading": "Cases where expenditure taken into account under Part 2, 5 or 8 of CAA 2001",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BS",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/614BT",
      "kind": "section",
      "number": "614BT",
      "heading": "Cases where expenditure taken into account under other provisions of CAA 2001",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BT",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/614BU",
      "kind": "section",
      "number": "614BU",
      "heading": "Capital allowances deductions: waste disposal and cemeteries",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BU",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/614BV",
      "kind": "section",
      "number": "614BV",
      "heading": "Capital allowances deductions: films and sound recordings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BV",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/614BW",
      "kind": "section",
      "number": "614BW",
      "heading": "Contributors to capital expenditure",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BW",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "part/11A/chapter/2/crossheading/schemes-to-which-this-chapter-does-not-at-first-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Schemes to which this Chapter does not at first apply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2"
    },
    {
      "path": "section/614BX",
      "kind": "section",
      "number": "614BX",
      "heading": "Pre-26 November 1996 schemes where this Chapter does not at first apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BX",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/schemes-to-which-this-chapter-does-not-at-first-apply"
    },
    {
      "path": "section/614BY",
      "kind": "section",
      "number": "614BY",
      "heading": "Post-25 November 1996 schemes to which Chapter 3 applied first",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614BY",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/2/crossheading/schemes-to-which-this-chapter-does-not-at-first-apply"
    },
    {
      "path": "part/11A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Other finance leases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A"
    },
    {
      "path": "part/11A/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3"
    },
    {
      "path": "section/614C",
      "kind": "section",
      "number": "614C",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614C",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/614CA",
      "kind": "section",
      "number": "614CA",
      "heading": "Purpose of this Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614CA",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/11A/chapter/3/crossheading/leases-to-which-this-chapter-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Leases to which this Chapter applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3"
    },
    {
      "path": "section/614CB",
      "kind": "section",
      "number": "614CB",
      "heading": "Leases to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614CB",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "part/11A/chapter/3/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3"
    },
    {
      "path": "section/614CC",
      "kind": "section",
      "number": "614CC",
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614CC",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings"
    },
    {
      "path": "part/11A/chapter/3/crossheading/application-of-provisions-of-chapter-2-for-purposes-of-this-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions of Chapter 2 for purposes of this Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3"
    },
    {
      "path": "section/614CD",
      "kind": "section",
      "number": "614CD",
      "heading": "Application of provisions of Chapter 2 for purposes of this Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614CD",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/3/crossheading/application-of-provisions-of-chapter-2-for-purposes-of-this-chapter"
    },
    {
      "path": "part/11A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11A"
    },
    {
      "path": "section/614D",
      "kind": "section",
      "number": "614D",
      "heading": "Pre-26 November 1996 schemes and post-25 November 1996 schemes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614D",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "section/614DA",
      "kind": "section",
      "number": "614DA",
      "heading": "Time apportionment where periods of account do not coincide",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614DA",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "section/614DB",
      "kind": "section",
      "number": "614DB",
      "heading": "Periods of account and related periods of account and tax years",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614DB",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "section/614DC",
      "kind": "section",
      "number": "614DC",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614DC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "section/614DD",
      "kind": "section",
      "number": "614DD",
      "heading": "Assets which represent the leased asset",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614DD",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "section/614DE",
      "kind": "section",
      "number": "614DE",
      "heading": "Parent undertakings and consolidated group accounts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614DE",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "section/614DF",
      "kind": "section",
      "number": "614DF",
      "heading": "Assessments and adjustments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614DF",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "section/614DG",
      "kind": "section",
      "number": "614DG",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-614DG",
      "extent": null,
      "status": null,
      "parent": "part/11A/chapter/4"
    },
    {
      "path": "part/12",
      "kind": "part",
      "number": "12",
      "heading": "Accrued income profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/12/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "section/615",
      "kind": "section",
      "number": "615",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-615",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1"
    },
    {
      "path": "part/12/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Accrued income profits and losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/2/crossheading/charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/616",
      "kind": "section",
      "number": "616",
      "heading": "Charge to tax on accrued income profits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-616",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/charge-to-tax"
    },
    {
      "path": "section/617",
      "kind": "section",
      "number": "617",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-617",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/charge-to-tax"
    },
    {
      "path": "section/618",
      "kind": "section",
      "number": "618",
      "heading": "Person liable",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-618",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/charge-to-tax"
    },
    {
      "path": "part/12/chapter/2/crossheading/securities-to-which-chapter-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Securities to which Chapter applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/619",
      "kind": "section",
      "number": "619",
      "heading": "Meaning of “securities” and when securities are of the same kind",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-619",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/securities-to-which-chapter-applies"
    },
    {
      "path": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers to which Chapter applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/620",
      "kind": "section",
      "number": "620",
      "heading": "Transactions which are transfers: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-620",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/621",
      "kind": "section",
      "number": "621",
      "heading": "Transferors and transferees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-621",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/622",
      "kind": "section",
      "number": "622",
      "heading": "Application of Chapter to different kinds of transfer",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-622",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/623",
      "kind": "section",
      "number": "623",
      "heading": "Transfers with accrued interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-623",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/624",
      "kind": "section",
      "number": "624",
      "heading": "Transfers without accrued interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-624",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/625",
      "kind": "section",
      "number": "625",
      "heading": "Transfers with unrealised interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-625",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/626",
      "kind": "section",
      "number": "626",
      "heading": "Transfers of variable rate securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-626",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/627",
      "kind": "section",
      "number": "627",
      "heading": "Meaning of “variable rate securities”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-627",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "part/12/chapter/2/crossheading/calculating-accrued-income-profits-and-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculating accrued income profits and losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/628",
      "kind": "section",
      "number": "628",
      "heading": "Making accrued income profits and losses: general rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-628",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/calculating-accrued-income-profits-and-losses"
    },
    {
      "path": "section/629",
      "kind": "section",
      "number": "629",
      "heading": "Calculating accrued income profits and losses where section 628 applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-629",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/calculating-accrued-income-profits-and-losses"
    },
    {
      "path": "section/630",
      "kind": "section",
      "number": "630",
      "heading": "Making accrued income profits: settlement day outside interest period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-630",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/calculating-accrued-income-profits-and-losses"
    },
    {
      "path": "section/631",
      "kind": "section",
      "number": "631",
      "heading": "Amount of accrued income profits where section 630 applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-631",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/calculating-accrued-income-profits-and-losses"
    },
    {
      "path": "part/12/chapter/2/crossheading/the-payments-treated-as-made-on-transfers",
      "kind": "crossheading",
      "number": null,
      "heading": "The payments treated as made on transfers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/632",
      "kind": "section",
      "number": "632",
      "heading": "Payment on transfer with accrued interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-632",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/the-payments-treated-as-made-on-transfers"
    },
    {
      "path": "section/633",
      "kind": "section",
      "number": "633",
      "heading": "Payment on transfer without accrued interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-633",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/the-payments-treated-as-made-on-transfers"
    },
    {
      "path": "section/634",
      "kind": "section",
      "number": "634",
      "heading": "Payment on transfer with unrealised interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-634",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/the-payments-treated-as-made-on-transfers"
    },
    {
      "path": "section/635",
      "kind": "section",
      "number": "635",
      "heading": "Payment on transfer of variable rate securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-635",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/the-payments-treated-as-made-on-transfers"
    },
    {
      "path": "part/12/chapter/2/crossheading/exception-where-there-is-a-transfer-to-a-legatee",
      "kind": "crossheading",
      "number": null,
      "heading": "Exception where there is a transfer to a legatee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/636",
      "kind": "section",
      "number": "636",
      "heading": "Exception where there is a transfer to a legatee",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-636",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/exception-where-there-is-a-transfer-to-a-legatee"
    },
    {
      "path": "part/12/chapter/2/crossheading/relief-for-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/637",
      "kind": "section",
      "number": "637",
      "heading": "Accrued income losses treated as payments in next interest period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-637",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/relief-for-losses"
    },
    {
      "path": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded transferors and transferees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/638",
      "kind": "section",
      "number": "638",
      "heading": "Excluded persons: disregard of certain payments and transfers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-638",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/639",
      "kind": "section",
      "number": "639",
      "heading": "Small holdings: individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-639",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/640",
      "kind": "section",
      "number": "640",
      "heading": "Small holdings: personal representatives",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-640",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/641",
      "kind": "section",
      "number": "641",
      "heading": "Small holdings: trustees of a disabled person's trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-641",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/642",
      "kind": "section",
      "number": "642",
      "heading": "Traders",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-642",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/643",
      "kind": "section",
      "number": "643",
      "heading": "Non-residents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-643",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/644",
      "kind": "section",
      "number": "644",
      "heading": "Individuals to whom the remittance basis applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-644",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/645",
      "kind": "section",
      "number": "645",
      "heading": "Charitable trusts etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-645",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/646",
      "kind": "section",
      "number": "646",
      "heading": "Pension scheme trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-646",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "section/647",
      "kind": "section",
      "number": "647",
      "heading": "Makers of manufactured payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-647",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transferors-and-transferees"
    },
    {
      "path": "part/12/chapter/2/crossheading/further-transactions-treated-as-transfers",
      "kind": "crossheading",
      "number": null,
      "heading": "Further transactions treated as transfers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/648",
      "kind": "section",
      "number": "648",
      "heading": "Strips of gilt-edged securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-648",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/further-transactions-treated-as-transfers"
    },
    {
      "path": "section/649",
      "kind": "section",
      "number": "649",
      "heading": "New securities issued with extra return",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-649",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/further-transactions-treated-as-transfers"
    },
    {
      "path": "section/650",
      "kind": "section",
      "number": "650",
      "heading": "Trading stock appropriations etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-650",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/further-transactions-treated-as-transfers"
    },
    {
      "path": "section/651",
      "kind": "section",
      "number": "651",
      "heading": "Owner becoming entitled to securities as trustee",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-651",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/further-transactions-treated-as-transfers"
    },
    {
      "path": "section/652",
      "kind": "section",
      "number": "652",
      "heading": "Securities ceasing to be held on charitable trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-652",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/further-transactions-treated-as-transfers"
    },
    {
      "path": "part/12/chapter/2/crossheading/excluded-transfers",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded transfers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/653",
      "kind": "section",
      "number": "653",
      "heading": "Stock lending",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-653",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transfers"
    },
    {
      "path": "section/654",
      "kind": "section",
      "number": "654",
      "heading": "Sale and repurchase arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-654",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transfers"
    },
    {
      "path": "section/655",
      "kind": "section",
      "number": "655",
      "heading": "Transfers under sale and repurchase arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-655",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transfers"
    },
    {
      "path": "section/656",
      "kind": "section",
      "number": "656",
      "heading": "Power to modify: non-standard sale and repurchase arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-656",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transfers"
    },
    {
      "path": "section/657",
      "kind": "section",
      "number": "657",
      "heading": "Power to modify: redemption arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-657",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transfers"
    },
    {
      "path": "section/658",
      "kind": "section",
      "number": "658",
      "heading": "Powers to modify: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-658",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/excluded-transfers"
    },
    {
      "path": "part/12/chapter/2/crossheading/special-rules-about-some-calculations",
      "kind": "crossheading",
      "number": null,
      "heading": "Special rules about some calculations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/659",
      "kind": "section",
      "number": "659",
      "heading": "Transfers with or without accrued interest: interest in default",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-659",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/special-rules-about-some-calculations"
    },
    {
      "path": "section/660",
      "kind": "section",
      "number": "660",
      "heading": "Transfers with unrealised interest: interest in default",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-660",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/special-rules-about-some-calculations"
    },
    {
      "path": "section/661",
      "kind": "section",
      "number": "661",
      "heading": "Successive transfers with unrealised interest in default",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-661",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/special-rules-about-some-calculations"
    },
    {
      "path": "section/662",
      "kind": "section",
      "number": "662",
      "heading": "New securities issued with extra return: special rules about payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-662",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/special-rules-about-some-calculations"
    },
    {
      "path": "section/663",
      "kind": "section",
      "number": "663",
      "heading": "Transfers without accrued interest to makers of manufactured payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-663",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/special-rules-about-some-calculations"
    },
    {
      "path": "section/664",
      "kind": "section",
      "number": "664",
      "heading": "Foreign currency securities: sterling equivalent of payments on transfers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-664",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/special-rules-about-some-calculations"
    },
    {
      "path": "section/665",
      "kind": "section",
      "number": "665",
      "heading": "Foreign currency securities: unrealised interest payable in foreign currency",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-665",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/special-rules-about-some-calculations"
    },
    {
      "path": "part/12/chapter/2/crossheading/nominees-and-trustees",
      "kind": "crossheading",
      "number": null,
      "heading": "Nominees and trustees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/666",
      "kind": "section",
      "number": "666",
      "heading": "Certain transfers by or to nominees or trustees treated as made by or to others",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-666",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/nominees-and-trustees"
    },
    {
      "path": "section/667",
      "kind": "section",
      "number": "667",
      "heading": "Trustees' accrued income profits treated as settlement income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-667",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/nominees-and-trustees"
    },
    {
      "path": "part/12/chapter/2/crossheading/relief-where-transfer-proceeds-unremittable",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief where transfer proceeds unremittable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/668",
      "kind": "section",
      "number": "668",
      "heading": "Relief for unremittable transfer proceeds: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-668",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/relief-where-transfer-proceeds-unremittable"
    },
    {
      "path": "section/669",
      "kind": "section",
      "number": "669",
      "heading": "Relief for unremittable transfer proceeds: section 630 profits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-669",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/relief-where-transfer-proceeds-unremittable"
    },
    {
      "path": "section/670",
      "kind": "section",
      "number": "670",
      "heading": "Withdrawal of relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-670",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/relief-where-transfer-proceeds-unremittable"
    },
    {
      "path": "chapter/2/crossheading/individuals-to-whom-remittance-basis-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals to whom remittance basis applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/670A",
      "kind": "section",
      "number": "670A",
      "heading": "Individuals to whom remittance basis applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-670A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/individuals-to-whom-remittance-basis-applies"
    },
    {
      "path": "part/12/chapter/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/671",
      "kind": "section",
      "number": "671",
      "heading": "Meaning of “interest”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-671",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/672",
      "kind": "section",
      "number": "672",
      "heading": "Meaning of “interest payment day”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-672",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/673",
      "kind": "section",
      "number": "673",
      "heading": "Meaning of “interest period”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-673",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/674",
      "kind": "section",
      "number": "674",
      "heading": "Meaning of “the settlement day”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-674",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/675",
      "kind": "section",
      "number": "675",
      "heading": "The holding of securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-675",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/676",
      "kind": "section",
      "number": "676",
      "heading": "Nominal value of securities: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-676",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/677",
      "kind": "section",
      "number": "677",
      "heading": "Nominal value: foreign currency securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-677",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/interpretation"
    },
    {
      "path": "part/12/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Exemptions relating to interest on securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "section/678",
      "kind": "section",
      "number": "678",
      "heading": "Exemptions relating to interest on securities: preliminary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-678",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "section/679",
      "kind": "section",
      "number": "679",
      "heading": "Interest on securities involving accrued income losses: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-679",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "section/680",
      "kind": "section",
      "number": "680",
      "heading": "Interest on securities involving accrued income losses: foreign trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-680",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "section/681",
      "kind": "section",
      "number": "681",
      "heading": "Unrealised interest received by transferee after transfer",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "part/12A",
      "kind": "part",
      "number": "12A",
      "heading": "Sale and lease-back etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/12A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Payments connected with transferred land",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12A"
    },
    {
      "path": "part/12A/chapter/1/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1"
    },
    {
      "path": "section/681A",
      "kind": "section",
      "number": "681A",
      "heading": "Overview",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681A",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/overview"
    },
    {
      "path": "part/12A/chapter/1/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1"
    },
    {
      "path": "section/681AA",
      "kind": "section",
      "number": "681AA",
      "heading": "Transferor or associate becomes liable for payment of rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AA",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/681AB",
      "kind": "section",
      "number": "681AB",
      "heading": "Transferor or associate becomes liable for payment other than rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AB",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/681AC",
      "kind": "section",
      "number": "681AC",
      "heading": "Relevant income tax relief and relevant deduction from earnings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AC",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/12A/chapter/1/crossheading/relief-restriction-and-carrying-forward",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief: restriction and carrying forward",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1"
    },
    {
      "path": "section/681AD",
      "kind": "section",
      "number": "681AD",
      "heading": "Relevant income tax relief: deduction not to exceed commercial rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AD",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/relief-restriction-and-carrying-forward"
    },
    {
      "path": "part/12A/chapter/1/crossheading/certain-deductions-from-earnings-restriction-and-carrying-forward-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Certain deductions from earnings: restriction and carrying forward of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1"
    },
    {
      "path": "section/681AE",
      "kind": "section",
      "number": "681AE",
      "heading": "Deduction from earnings not to exceed commercial rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AE",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/certain-deductions-from-earnings-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "section/681AF",
      "kind": "section",
      "number": "681AF",
      "heading": "Carrying forward parts of payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AF",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/certain-deductions-from-earnings-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "section/681AG",
      "kind": "section",
      "number": "681AG",
      "heading": "Aggregation and apportionment of payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AG",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/certain-deductions-from-earnings-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "section/681AH",
      "kind": "section",
      "number": "681AH",
      "heading": "Payments made for later periods",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AH",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/certain-deductions-from-earnings-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "part/12A/chapter/1/crossheading/interpretation-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1"
    },
    {
      "path": "section/681AI",
      "kind": "section",
      "number": "681AI",
      "heading": "Exclusion of service charges etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AI",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/681AJ",
      "kind": "section",
      "number": "681AJ",
      "heading": "Commercial rent: comparison with rent under a lease",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AJ",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/681AK",
      "kind": "section",
      "number": "681AK",
      "heading": "Commercial rent: comparison with payments other than rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AK",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/681AL",
      "kind": "section",
      "number": "681AL",
      "heading": "Lease and rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AL",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/681AM",
      "kind": "section",
      "number": "681AM",
      "heading": "Associated persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AM",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/681AN",
      "kind": "section",
      "number": "681AN",
      "heading": "Land outside the UK",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681AN",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "part/12A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "New lease of land after assignment or surrender",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A"
    },
    {
      "path": "part/12A/chapter/2/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2"
    },
    {
      "path": "section/681B",
      "kind": "section",
      "number": "681B",
      "heading": "Overview",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681B",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/overview"
    },
    {
      "path": "part/12A/chapter/2/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2"
    },
    {
      "path": "section/681BA",
      "kind": "section",
      "number": "681BA",
      "heading": "New lease after assignment or surrender",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BA",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/12A/chapter/2/crossheading/taxation-of-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2"
    },
    {
      "path": "section/681BB",
      "kind": "section",
      "number": "681BB",
      "heading": "Taxation of consideration",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BB",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/taxation-of-consideration"
    },
    {
      "path": "section/681BC",
      "kind": "section",
      "number": "681BC",
      "heading": "Position where new lease does not include all original property",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BC",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/taxation-of-consideration"
    },
    {
      "path": "part/12A/chapter/2/crossheading/relief-for-rent-under-new-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for rent under new lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2"
    },
    {
      "path": "section/681BD",
      "kind": "section",
      "number": "681BD",
      "heading": "Relief for rent under new lease",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BD",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/relief-for-rent-under-new-lease"
    },
    {
      "path": "part/12A/chapter/2/crossheading/new-lease-treated-as-ending",
      "kind": "crossheading",
      "number": null,
      "heading": "New lease treated as ending",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2"
    },
    {
      "path": "section/681BE",
      "kind": "section",
      "number": "681BE",
      "heading": "New lease treated as ending",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BE",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/681BF",
      "kind": "section",
      "number": "681BF",
      "heading": "Position where rent reduces",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BF",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/681BG",
      "kind": "section",
      "number": "681BG",
      "heading": "Position where lease may be ended",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BG",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/681BH",
      "kind": "section",
      "number": "681BH",
      "heading": "Position where lease may be varied",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BH",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/681BI",
      "kind": "section",
      "number": "681BI",
      "heading": "Lease treated as ending: rentcharge",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BI",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "part/12A/chapter/2/crossheading/lease-varied-to-provide-for-increased-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Lease varied to provide for increased rent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2"
    },
    {
      "path": "section/681BJ",
      "kind": "section",
      "number": "681BJ",
      "heading": "Lease varied to provide for increased rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BJ",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/lease-varied-to-provide-for-increased-rent"
    },
    {
      "path": "part/12A/chapter/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2"
    },
    {
      "path": "section/681BK",
      "kind": "section",
      "number": "681BK",
      "heading": "Relevant income tax relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BK",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/681BL",
      "kind": "section",
      "number": "681BL",
      "heading": "Linked persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BL",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/681BM",
      "kind": "section",
      "number": "681BM",
      "heading": "Lease, lessee, lessor and rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681BM",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12A/chapter/2/crossheading/interpretation"
    },
    {
      "path": "part/12A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Leased trading assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A"
    },
    {
      "path": "part/12A/chapter/3/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3"
    },
    {
      "path": "section/681C",
      "kind": "section",
      "number": "681C",
      "heading": "Overview",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681C",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/overview"
    },
    {
      "path": "part/12A/chapter/3/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3"
    },
    {
      "path": "section/681CA",
      "kind": "section",
      "number": "681CA",
      "heading": "Professions and vocations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681CA",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/681CB",
      "kind": "section",
      "number": "681CB",
      "heading": "Leased trading assets",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681CB",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/12A/chapter/3/crossheading/relief-restriction-and-carrying-forward",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief: restriction and carrying forward",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3"
    },
    {
      "path": "section/681CC",
      "kind": "section",
      "number": "681CC",
      "heading": "Tax deduction not to exceed commercial rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681CC",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/relief-restriction-and-carrying-forward"
    },
    {
      "path": "section/681CD",
      "kind": "section",
      "number": "681CD",
      "heading": "Long funding finance leases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681CD",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/relief-restriction-and-carrying-forward"
    },
    {
      "path": "section/681CE",
      "kind": "section",
      "number": "681CE",
      "heading": "Commercial rent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681CE",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/relief-restriction-and-carrying-forward"
    },
    {
      "path": "part/12A/chapter/3/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3"
    },
    {
      "path": "section/681CF",
      "kind": "section",
      "number": "681CF",
      "heading": "Lease",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681CF",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/interpretation"
    },
    {
      "path": "section/681CG",
      "kind": "section",
      "number": "681CG",
      "heading": "Relevant asset",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681CG",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/3/crossheading/interpretation"
    },
    {
      "path": "part/12A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Leased assets: capital sums",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A"
    },
    {
      "path": "part/12A/chapter/4/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4"
    },
    {
      "path": "section/681D",
      "kind": "section",
      "number": "681D",
      "heading": "Overview",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681D",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/overview"
    },
    {
      "path": "part/12A/chapter/4/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4"
    },
    {
      "path": "section/681DA",
      "kind": "section",
      "number": "681DA",
      "heading": "Application of the Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DA",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/681DB",
      "kind": "section",
      "number": "681DB",
      "heading": "Payment under lease",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DB",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/681DC",
      "kind": "section",
      "number": "681DC",
      "heading": "Sum obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DC",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/12A/chapter/4/crossheading/charge-to-income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4"
    },
    {
      "path": "section/681DD",
      "kind": "section",
      "number": "681DD",
      "heading": "Charge to income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DD",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/charge-to-income-tax"
    },
    {
      "path": "section/681DE",
      "kind": "section",
      "number": "681DE",
      "heading": "Hire-purchase agreements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DE",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/charge-to-income-tax"
    },
    {
      "path": "section/681DF",
      "kind": "section",
      "number": "681DF",
      "heading": "Adjustments where sum obtained before payment made",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DF",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/charge-to-income-tax"
    },
    {
      "path": "part/12A/chapter/4/crossheading/obtaining-of-sum",
      "kind": "crossheading",
      "number": null,
      "heading": "Obtaining of sum",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4"
    },
    {
      "path": "section/681DG",
      "kind": "section",
      "number": "681DG",
      "heading": "Sum obtained in respect of interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DG",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/obtaining-of-sum"
    },
    {
      "path": "section/681DH",
      "kind": "section",
      "number": "681DH",
      "heading": "Sum obtained in respect of lessee's interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DH",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/obtaining-of-sum"
    },
    {
      "path": "section/681DI",
      "kind": "section",
      "number": "681DI",
      "heading": "Disposal of interest to associate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DI",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/obtaining-of-sum"
    },
    {
      "path": "part/12A/chapter/4/crossheading/apportionment",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4"
    },
    {
      "path": "section/681DJ",
      "kind": "section",
      "number": "681DJ",
      "heading": "Apportionment of payments made and of sums obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DJ",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/apportionment"
    },
    {
      "path": "section/681DK",
      "kind": "section",
      "number": "681DK",
      "heading": "Manner of apportionment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DK",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/apportionment"
    },
    {
      "path": "part/12A/chapter/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4"
    },
    {
      "path": "section/681DL",
      "kind": "section",
      "number": "681DL",
      "heading": "Associates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DL",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/681DM",
      "kind": "section",
      "number": "681DM",
      "heading": "Capital sum",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DM",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/681DN",
      "kind": "section",
      "number": "681DN",
      "heading": "Lease",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DN",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/681DO",
      "kind": "section",
      "number": "681DO",
      "heading": "Relevant asset",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DO",
      "extent": null,
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/681DP",
      "kind": "section",
      "number": "681DP",
      "heading": "Relevant tax relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-681DP",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12A/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/13",
      "kind": "part",
      "number": "13",
      "heading": "Tax avoidance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/13/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Transactions in securities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/682",
      "kind": "section",
      "number": "682",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-682",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1/crossheading/introduction"
    },
    {
      "path": "section/683",
      "kind": "section",
      "number": "683",
      "heading": "Provisions of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-683",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages",
      "kind": "crossheading",
      "number": null,
      "heading": "Person liable to counteraction of income tax advantages",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/684",
      "kind": "section",
      "number": "684",
      "heading": "Person liable to counteraction of income tax advantage",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-684",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/685",
      "kind": "section",
      "number": "685",
      "heading": "Receipt of consideration in connection with distribution by or assets of close company",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-685",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/686",
      "kind": "section",
      "number": "686",
      "heading": "Excluded circumstances: fundamental change of ownership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-686",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/687",
      "kind": "section",
      "number": "687",
      "heading": "Income tax advantage",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-687",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/688",
      "kind": "section",
      "number": "688",
      "heading": "Receipt of consideration representing company's assets, future receipts or trading stock (circumstance C)",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-688",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/689",
      "kind": "section",
      "number": "689",
      "heading": "Receipt of consideration in connection with relevant company distribution (circumstance D)",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-689",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/690",
      "kind": "section",
      "number": "690",
      "heading": "Receipt of assets of relevant company (circumstance E)",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-690",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/691",
      "kind": "section",
      "number": "691",
      "heading": "Meaning of “relevant company” in sections 689 and 690",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-691",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/692",
      "kind": "section",
      "number": "692",
      "heading": "Abnormal dividends: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-692",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/693",
      "kind": "section",
      "number": "693",
      "heading": "Abnormal dividends: the excessive return condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-693",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/694",
      "kind": "section",
      "number": "694",
      "heading": "Abnormal dividends: the excessive accrual condition",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-694",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/person-liable-to-counteraction-of-income-tax-advantages"
    },
    {
      "path": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure for counteraction of income tax advantages",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/695",
      "kind": "section",
      "number": "695",
      "heading": "Notice of enquiry",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-695",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/696",
      "kind": "section",
      "number": "696",
      "heading": "Opposed notifications: statutory declarations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-696",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/697",
      "kind": "section",
      "number": "697",
      "heading": "Opposed notifications: determinations by tribunal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-697",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/698",
      "kind": "section",
      "number": "698",
      "heading": "Counteraction notices",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-698",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/698A",
      "kind": "section",
      "number": "698A",
      "heading": "No-counteraction notices",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-698A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/699",
      "kind": "section",
      "number": "699",
      "heading": "Limit on amount assessed in section 689 and 690 cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-699",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages"
    },
    {
      "path": "section/700",
      "kind": "section",
      "number": "700",
      "heading": "Timing of assessments ...",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-700",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/procedure-for-counteraction-of-income-tax-advantages"
    },
    {
      "path": "part/13/chapter/1/crossheading/clearance-procedure-and-information-powers",
      "kind": "crossheading",
      "number": null,
      "heading": "Clearance procedure ...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/701",
      "kind": "section",
      "number": "701",
      "heading": "Application for clearance of transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-701",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1/crossheading/clearance-procedure-and-information-powers"
    },
    {
      "path": "section/702",
      "kind": "section",
      "number": "702",
      "heading": "Effect of clearance notification under section 701",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-702",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1/crossheading/clearance-procedure-and-information-powers"
    },
    {
      "path": "section/703",
      "kind": "section",
      "number": "703",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-703",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/clearance-procedure-and-information-powers"
    },
    {
      "path": "part/13/chapter/1/crossheading/the-tribunal",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/704",
      "kind": "section",
      "number": "704",
      "heading": "The tribunal",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-704",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/the-tribunal"
    },
    {
      "path": "part/13/chapter/1/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/705",
      "kind": "section",
      "number": "705",
      "heading": "Appeals against counteraction notices",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-705",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/appeals"
    },
    {
      "path": "section/706",
      "kind": "section",
      "number": "706",
      "heading": "Rehearing by tribunal of appeal against counteraction notice",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-706",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/appeals"
    },
    {
      "path": "section/707",
      "kind": "section",
      "number": "707",
      "heading": "Statement of case by tribunal for opinion of High Court or Court of Session",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-707",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/appeals"
    },
    {
      "path": "section/708",
      "kind": "section",
      "number": "708",
      "heading": "Cases before High Court or Court of Session",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-708",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/appeals"
    },
    {
      "path": "section/709",
      "kind": "section",
      "number": "709",
      "heading": "Effect of appeals against tribunal's determination under section 706",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-709",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/appeals"
    },
    {
      "path": "section/710",
      "kind": "section",
      "number": "710",
      "heading": "Appeals from High Court or Court of Session",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-710",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/appeals"
    },
    {
      "path": "section/711",
      "kind": "section",
      "number": "711",
      "heading": "Proceedings in Northern Ireland",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-711",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/1/crossheading/appeals"
    },
    {
      "path": "part/13/chapter/1/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/712",
      "kind": "section",
      "number": "712",
      "heading": "Application of Chapter where individual within section 684 dies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-712",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1/crossheading/supplementary"
    },
    {
      "path": "section/713",
      "kind": "section",
      "number": "713",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-713",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/supplementary"
    },
    {
      "path": "part/13/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Transfer of assets abroad",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/714",
      "kind": "section",
      "number": "714",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-714",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/715",
      "kind": "section",
      "number": "715",
      "heading": "Meaning of “relevant transaction”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-715",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/716",
      "kind": "section",
      "number": "716",
      "heading": "Meaning of “relevant transfer” and “transfer”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-716",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/717",
      "kind": "section",
      "number": "717",
      "heading": "Meaning of “assets” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-717",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/718",
      "kind": "section",
      "number": "718",
      "heading": "Meaning of “person abroad” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-718",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/719",
      "kind": "section",
      "number": "719",
      "heading": "Meaning of “associated operation”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-719",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/719A",
      "kind": "section",
      "number": "719A",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-719A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge where power to enjoy income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/720",
      "kind": "section",
      "number": "720",
      "heading": "Charge to tax on income treated as arising under section 721",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-720",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/720A",
      "kind": "section",
      "number": "720A",
      "heading": "Transfers by closely-held companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-720A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/721",
      "kind": "section",
      "number": "721",
      "heading": "Individuals with power to enjoy income as a result of relevant transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-721",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/721A",
      "kind": "section",
      "number": "721A",
      "heading": "Meaning of “protected foreign-source income” in section 721",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-721A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/721B",
      "kind": "section",
      "number": "721B",
      "heading": "Section 721A: tainting",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-721B",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/722",
      "kind": "section",
      "number": "722",
      "heading": "When an individual has power to enjoy income of person abroad",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-722",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/723",
      "kind": "section",
      "number": "723",
      "heading": "The enjoyment conditions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-723",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/724",
      "kind": "section",
      "number": "724",
      "heading": "Special rules where benefit provided out of income of person abroad",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-724",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/725",
      "kind": "section",
      "number": "725",
      "heading": "Reduction in amount charged where controlled foreign company involved",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-725",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/725A",
      "kind": "section",
      "number": "725A",
      "heading": "Recovery of tax paid as a result of section 721",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-725A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "section/726",
      "kind": "section",
      "number": "726",
      "heading": "Qualifying new residents and remittance-basis users: “foreign” deemed income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-726",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-power-to-enjoy-income"
    },
    {
      "path": "part/13/chapter/2/crossheading/charge-where-capital-sums-received",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge where capital sums received",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/727",
      "kind": "section",
      "number": "727",
      "heading": "Charge to tax on income treated as arising under section 728",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-727",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-capital-sums-received"
    },
    {
      "path": "section/727A",
      "kind": "section",
      "number": "727A",
      "heading": "Transfers by closely-held companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-727A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-capital-sums-received"
    },
    {
      "path": "section/728",
      "kind": "section",
      "number": "728",
      "heading": "Individuals receiving capital sums as a result of relevant transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-728",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-capital-sums-received"
    },
    {
      "path": "section/729",
      "kind": "section",
      "number": "729",
      "heading": "The capital receipt conditions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-729",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-capital-sums-received"
    },
    {
      "path": "section/729A",
      "kind": "section",
      "number": "729A",
      "heading": "Meaning of “protected foreign-source income” in section 728",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-729A",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-capital-sums-received"
    },
    {
      "path": "section/729B",
      "kind": "section",
      "number": "729B",
      "heading": "Recovery of tax paid as a result of section 728",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-729B",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-capital-sums-received"
    },
    {
      "path": "section/730",
      "kind": "section",
      "number": "730",
      "heading": "Qualifying new residents and remittance-basis users: “foreign” deemed income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-730",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-capital-sums-received"
    },
    {
      "path": "part/13/chapter/2/crossheading/charge-where-benefit-received",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge where benefit received",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/731",
      "kind": "section",
      "number": "731",
      "heading": "Charge to tax on income treated as arising under section 732",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-731",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/732",
      "kind": "section",
      "number": "732",
      "heading": "Non-transferors receiving a benefit as a result of relevant transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-732",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/733",
      "kind": "section",
      "number": "733",
      "heading": "Income charged under section 731",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-733",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/733A",
      "kind": "section",
      "number": "733A",
      "heading": "Settlor liable for section 731 charge on closely-related beneficiary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-733A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/733B",
      "kind": "section",
      "number": "733B",
      "heading": "Recipients of onward gifts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-733B",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/733C",
      "kind": "section",
      "number": "733C",
      "heading": "Cases where income treated as arising to recipient of onward gift",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-733C",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/733D",
      "kind": "section",
      "number": "733D",
      "heading": "Cases where deemed income attributed to recipient of onward gift",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-733D",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/733E",
      "kind": "section",
      "number": "733E",
      "heading": "Cases where settlor liable following onward gift",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-733E",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/734",
      "kind": "section",
      "number": "734",
      "heading": "Reduction in amount charged: previous capital gains tax charge",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-734",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/734A",
      "kind": "section",
      "number": "734A",
      "heading": "Reduction in amount charged: previous settlements charge",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-734A",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/735",
      "kind": "section",
      "number": "735",
      "heading": "Qualifying new residents and remittance-basis users: “foreign” deemed income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "section/735A",
      "kind": "section",
      "number": "735A",
      "heading": "Section 735: relevant income and benefits relating to foreign deemed income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/charge-where-benefit-received"
    },
    {
      "path": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision about protected foreign-source income and transitionally protected income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/735AA",
      "kind": "section",
      "number": "735AA",
      "heading": "Settlements to which following sections apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735AA",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735AB",
      "kind": "section",
      "number": "735AB",
      "heading": "“Protected foreign-source income” and “transitionally protected income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735AB",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735AC",
      "kind": "section",
      "number": "735AC",
      "heading": "Transitionally protected income not to be taxed on remittance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735AC",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735AD",
      "kind": "section",
      "number": "735AD",
      "heading": "Settlor liable for benefits charge despite being transferor",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735AD",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735AE",
      "kind": "section",
      "number": "735AE",
      "heading": "Settlor liable in place of close family member",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735AE",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735AF",
      "kind": "section",
      "number": "735AF",
      "heading": "Onward gifts from non-residents or qualifying new residents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735AF",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735AG",
      "kind": "section",
      "number": "735AG",
      "heading": "Deduction allowed for previous settlements charge",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735AG",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735B",
      "kind": "section",
      "number": "735B",
      "heading": "Historical liability under section 733A where remittance basis applied",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735B",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "section/735C",
      "kind": "section",
      "number": "735C",
      "heading": "Historical operation of section 733C or 733E where remittance basis applied",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-735C",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/transitional-provision-about-protected-foreignsource-income-and-transitionally-protected-income"
    },
    {
      "path": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions: no tax avoidance purpose or genuine commercial transaction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/736",
      "kind": "section",
      "number": "736",
      "heading": "Exemptions: introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-736",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "section/737",
      "kind": "section",
      "number": "737",
      "heading": "Exemption: all relevant transactions post-4 December 2005 transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-737",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "section/738",
      "kind": "section",
      "number": "738",
      "heading": "Meaning of “commercial transaction”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-738",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "section/739",
      "kind": "section",
      "number": "739",
      "heading": "Exemption: all relevant transactions pre-5 December 2005 transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-739",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "section/740",
      "kind": "section",
      "number": "740",
      "heading": "Exemption: relevant transactions include both pre-5 December 2005 and post-4 December 2005 transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-740",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "section/741",
      "kind": "section",
      "number": "741",
      "heading": "Application of section 742 (partial exemption)",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-741",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "section/742",
      "kind": "section",
      "number": "742",
      "heading": "Partial exemption where later associated operations fail conditions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-742",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "section/742A",
      "kind": "section",
      "number": "742A",
      "heading": "Post-5 April 2012 transactions: exemption for genuine transactions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-742A",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/exemptions-no-tax-avoidance-purpose-or-genuine-commercial-transaction"
    },
    {
      "path": "chapter/2/crossheading/value-of-certain-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of certain benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/742B",
      "kind": "section",
      "number": "742B",
      "heading": "Value of certain benefits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-742B",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/value-of-certain-benefits"
    },
    {
      "path": "section/742C",
      "kind": "section",
      "number": "742C",
      "heading": "Value of benefit provided by a payment by way of loan",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-742C",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/value-of-certain-benefits"
    },
    {
      "path": "section/742D",
      "kind": "section",
      "number": "742D",
      "heading": "Value of benefit provided by making movable property available",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-742D",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/value-of-certain-benefits"
    },
    {
      "path": "section/742E",
      "kind": "section",
      "number": "742E",
      "heading": "Value of benefit provided by making land available",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-742E",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/value-of-certain-benefits"
    },
    {
      "path": "part/13/chapter/2/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/743",
      "kind": "section",
      "number": "743",
      "heading": "No duplication of charges",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-743",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/general"
    },
    {
      "path": "section/744",
      "kind": "section",
      "number": "744",
      "heading": "Meaning of taking income into account in charging income tax for section 743",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-744",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/general"
    },
    {
      "path": "section/745",
      "kind": "section",
      "number": "745",
      "heading": "Rates of tax applicable to income charged under sections 720 and 727 etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-745",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/general"
    },
    {
      "path": "section/746",
      "kind": "section",
      "number": "746",
      "heading": "Deductions and reliefs where individual charged under section 720 or 727",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-746",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/general"
    },
    {
      "path": "section/747",
      "kind": "section",
      "number": "747",
      "heading": "Amounts corresponding to accrued income profits and related interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-747",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/general"
    },
    {
      "path": "part/13/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/748",
      "kind": "section",
      "number": "748",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-748",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/749",
      "kind": "section",
      "number": "749",
      "heading": "Restrictions on particulars to be provided by relevant lawyers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-749",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/750",
      "kind": "section",
      "number": "750",
      "heading": "Restrictions on particulars to be provided by banks",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-750",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/751",
      "kind": "section",
      "number": "751",
      "heading": "The tribunal’s jurisdiction on appeals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-751",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/13/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Transactions in land",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/752",
      "kind": "section",
      "number": "752",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-752",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/753",
      "kind": "section",
      "number": "753",
      "heading": "Meaning of disposing of land",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-753",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/754",
      "kind": "section",
      "number": "754",
      "heading": "Priority of other income tax provisions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-754",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/3/crossheading/charge-on-gains-from-transactions-in-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge on gains from transactions in land",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/755",
      "kind": "section",
      "number": "755",
      "heading": "Charge to tax on gains from transactions in land",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-755",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/charge-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/756",
      "kind": "section",
      "number": "756",
      "heading": "Income treated as arising when gains obtained from some land disposals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-756",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/charge-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/757",
      "kind": "section",
      "number": "757",
      "heading": "Person obtaining gain",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-757",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/charge-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/758",
      "kind": "section",
      "number": "758",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-758",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/charge-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/759",
      "kind": "section",
      "number": "759",
      "heading": "Person liable",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-759",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/charge-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/760",
      "kind": "section",
      "number": "760",
      "heading": "Method of calculating gain",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-760",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/charge-on-gains-from-transactions-in-land"
    },
    {
      "path": "part/13/chapter/3/crossheading/further-provisions-relevant-to-the-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provisions relevant to the charge",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/761",
      "kind": "section",
      "number": "761",
      "heading": "Transactions, arrangements, sales and realisations relevant for Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-761",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/762",
      "kind": "section",
      "number": "762",
      "heading": "Tracing value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-762",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/763",
      "kind": "section",
      "number": "763",
      "heading": "Meaning of “another person”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-763",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/764",
      "kind": "section",
      "number": "764",
      "heading": "Valuations and apportionments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-764",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "part/13/chapter/3/crossheading/exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/765",
      "kind": "section",
      "number": "765",
      "heading": "Exemption: gain attributable to period before intention to develop formed",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-765",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/766",
      "kind": "section",
      "number": "766",
      "heading": "Exemption: disposals of shares in companies holding land as trading stock",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-766",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/767",
      "kind": "section",
      "number": "767",
      "heading": "Exemption: private residences",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-767",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/exemptions"
    },
    {
      "path": "part/13/chapter/3/crossheading/recovery-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of tax",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/768",
      "kind": "section",
      "number": "768",
      "heading": "Recovery of tax where consideration receivable by person not assessed",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-768",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/recovery-of-tax"
    },
    {
      "path": "section/769",
      "kind": "section",
      "number": "769",
      "heading": "Recovery of tax: certificates of tax paid etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-769",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/recovery-of-tax"
    },
    {
      "path": "part/13/chapter/3/crossheading/clearances-and-power-to-obtain-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Clearances and power to obtain information",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/770",
      "kind": "section",
      "number": "770",
      "heading": "Clearance procedure",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-770",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/clearances-and-power-to-obtain-information"
    },
    {
      "path": "section/771",
      "kind": "section",
      "number": "771",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-771",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/clearances-and-power-to-obtain-information"
    },
    {
      "path": "part/13/chapter/3/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/772",
      "kind": "section",
      "number": "772",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-772",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/interpretation"
    },
    {
      "path": "part/13/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Sales of occupation income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/773",
      "kind": "section",
      "number": "773",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-773",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/introduction"
    },
    {
      "path": "section/774",
      "kind": "section",
      "number": "774",
      "heading": "Meaning of “occupation”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-774",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/introduction"
    },
    {
      "path": "section/775",
      "kind": "section",
      "number": "775",
      "heading": "Priority of other tax provisions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-775",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/4/crossheading/charge-on-sale-of-occupation-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge on sale of occupation income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/776",
      "kind": "section",
      "number": "776",
      "heading": "Charge to tax on sale of occupation income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-776",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/charge-on-sale-of-occupation-income"
    },
    {
      "path": "section/777",
      "kind": "section",
      "number": "777",
      "heading": "Conditions for sections 778 and 779 to apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-777",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/4/crossheading/charge-on-sale-of-occupation-income"
    },
    {
      "path": "section/778",
      "kind": "section",
      "number": "778",
      "heading": "Income arising where capital amount other than derivative property or right obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-778",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/charge-on-sale-of-occupation-income"
    },
    {
      "path": "section/779",
      "kind": "section",
      "number": "779",
      "heading": "Income arising where derivative property or right obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-779",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/charge-on-sale-of-occupation-income"
    },
    {
      "path": "part/13/chapter/4/crossheading/further-provisions-relevant-to-the-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provisions relevant to the charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/780",
      "kind": "section",
      "number": "780",
      "heading": "Transactions, arrangements, sales and realisations relevant for Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-780",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/781",
      "kind": "section",
      "number": "781",
      "heading": "Tracing value",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-781",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/782",
      "kind": "section",
      "number": "782",
      "heading": "Meaning of “other person”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-782",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/783",
      "kind": "section",
      "number": "783",
      "heading": "Valuations and apportionments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-783",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "part/13/chapter/4/crossheading/exemption-for-sales-of-going-concerns",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption for sales of going concerns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/784",
      "kind": "section",
      "number": "784",
      "heading": "Exemption for sales of going concerns",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-784",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/exemption-for-sales-of-going-concerns"
    },
    {
      "path": "section/785",
      "kind": "section",
      "number": "785",
      "heading": "Restriction on exemption: sales of future earnings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-785",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/exemption-for-sales-of-going-concerns"
    },
    {
      "path": "part/13/chapter/4/crossheading/recovery-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/786",
      "kind": "section",
      "number": "786",
      "heading": "Recovery of tax where consideration receivable by person not assessed",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-786",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/recovery-of-tax"
    },
    {
      "path": "section/787",
      "kind": "section",
      "number": "787",
      "heading": "Recovery of tax: certificates of tax paid etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-787",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/recovery-of-tax"
    },
    {
      "path": "part/13/chapter/4/crossheading/power-to-obtain-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to obtain information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/788",
      "kind": "section",
      "number": "788",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-788",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/4/crossheading/power-to-obtain-information"
    },
    {
      "path": "part/13/chapter/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/789",
      "kind": "section",
      "number": "789",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-789",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/13/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Avoidance involving trading losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/790",
      "kind": "section",
      "number": "790",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-790",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/5/crossheading/individuals-in-partnership-recovery-of-excess-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals in partnership: recovery of excess relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/791",
      "kind": "section",
      "number": "791",
      "heading": "Charge to tax on income treated as received under section 792",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-791",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-recovery-of-excess-relief"
    },
    {
      "path": "section/792",
      "kind": "section",
      "number": "792",
      "heading": "Partners claiming excess sideways or capital gains relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-792",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-recovery-of-excess-relief"
    },
    {
      "path": "section/793",
      "kind": "section",
      "number": "793",
      "heading": "Calculating the amount of income treated as received",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-793",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-recovery-of-excess-relief"
    },
    {
      "path": "section/794",
      "kind": "section",
      "number": "794",
      "heading": "Meaning of “the total amount of trade losses claimed” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-794",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-recovery-of-excess-relief"
    },
    {
      "path": "section/795",
      "kind": "section",
      "number": "795",
      "heading": "Meaning of “post-1 December 2004 loss”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-795",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-recovery-of-excess-relief"
    },
    {
      "path": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals claiming relief for film-related trading losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/796",
      "kind": "section",
      "number": "796",
      "heading": "Charge to tax on income treated as received under section 797",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-796",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "section/797",
      "kind": "section",
      "number": "797",
      "heading": "Individuals claiming sideways or capital gains relief for film-related losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-797",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "section/798",
      "kind": "section",
      "number": "798",
      "heading": "Meaning of “non-taxable consideration” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-798",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "section/799",
      "kind": "section",
      "number": "799",
      "heading": "Meaning of “disposal of a right of the individual to profits” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-799",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "section/800",
      "kind": "section",
      "number": "800",
      "heading": "Meaning of “film-related losses” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-800",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "section/801",
      "kind": "section",
      "number": "801",
      "heading": "Meaning of “capital contribution”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-801",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "section/802",
      "kind": "section",
      "number": "802",
      "heading": "Exclusion of amounts in calculating capital contribution by a partner",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-802",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "section/803",
      "kind": "section",
      "number": "803",
      "heading": "Prohibition against double counting",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-803",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "part/13/chapter/5/crossheading/individuals-in-partnership-claiming-relief-for-licencerelated-trading-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals in partnership claiming relief for licence-related trading losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/804",
      "kind": "section",
      "number": "804",
      "heading": "Charge to tax on income treated as received under section 805",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-804",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-claiming-relief-for-licencerelated-trading-losses"
    },
    {
      "path": "section/805",
      "kind": "section",
      "number": "805",
      "heading": "Partners claiming relief for licence-related trading losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-805",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-claiming-relief-for-licencerelated-trading-losses"
    },
    {
      "path": "section/806",
      "kind": "section",
      "number": "806",
      "heading": "Calculation of amount of income treated as received by the individual",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-806",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-claiming-relief-for-licencerelated-trading-losses"
    },
    {
      "path": "section/807",
      "kind": "section",
      "number": "807",
      "heading": "Supplementary provision relating to calculation in section 806",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-807",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-claiming-relief-for-licencerelated-trading-losses"
    },
    {
      "path": "section/808",
      "kind": "section",
      "number": "808",
      "heading": "Meaning of “disposal of the licence” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-808",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-claiming-relief-for-licencerelated-trading-losses"
    },
    {
      "path": "section/809",
      "kind": "section",
      "number": "809",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5/crossheading/individuals-in-partnership-claiming-relief-for-licencerelated-trading-losses"
    },
    {
      "path": "part/13/chapter/5A",
      "kind": "chapter",
      "number": "5A",
      "heading": "Transfers of income streams",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/809AZA",
      "kind": "section",
      "number": "809AZA",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZA",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5A"
    },
    {
      "path": "section/809AZB",
      "kind": "section",
      "number": "809AZB",
      "heading": "Value of transferred income stream treated as income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZB",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5A"
    },
    {
      "path": "section/809AZC",
      "kind": "section",
      "number": "809AZC",
      "heading": "Exception: amount otherwise taxed",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZC",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5A"
    },
    {
      "path": "section/809AZD",
      "kind": "section",
      "number": "809AZD",
      "heading": "Exception: certain annuities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZD",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5A"
    },
    {
      "path": "section/809AZE",
      "kind": "section",
      "number": "809AZE",
      "heading": "Exception: transfer by way of security",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5A"
    },
    {
      "path": "section/809AZF",
      "kind": "section",
      "number": "809AZF",
      "heading": "Partnership shares",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5A"
    },
    {
      "path": "section/809AZG",
      "kind": "section",
      "number": "809AZG",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZG",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5A"
    },
    {
      "path": "part/13/chapter/5AA",
      "kind": "chapter",
      "number": "5AA",
      "heading": "Disposals of income streams through partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/809AAZA",
      "kind": "section",
      "number": "809AAZA",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AAZA",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5AA"
    },
    {
      "path": "section/809AAZB",
      "kind": "section",
      "number": "809AAZB",
      "heading": "Relevant amount to be treated as income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809AAZB",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5AA"
    },
    {
      "path": "part/13/chapter/5B",
      "kind": "chapter",
      "number": "5B",
      "heading": "Finance arrangements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/5B/crossheading/type-1-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Type 1 arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B"
    },
    {
      "path": "section/809BZA",
      "kind": "section",
      "number": "809BZA",
      "heading": "Type 1 finance arrangement defined",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-1-arrangements"
    },
    {
      "path": "section/809BZB",
      "kind": "section",
      "number": "809BZB",
      "heading": "Certain tax consequences not to have effect",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZB",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-1-arrangements"
    },
    {
      "path": "section/809BZC",
      "kind": "section",
      "number": "809BZC",
      "heading": "Payments treated as borrower's income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZC",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-1-arrangements"
    },
    {
      "path": "section/809BZD",
      "kind": "section",
      "number": "809BZD",
      "heading": "Deemed interest if borrower is not a partnership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZD",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-1-arrangements"
    },
    {
      "path": "section/809BZE",
      "kind": "section",
      "number": "809BZE",
      "heading": "Deemed interest if borrower is a partnership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZE",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-1-arrangements"
    },
    {
      "path": "part/13/chapter/5B/crossheading/type-2-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Type 2 arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B"
    },
    {
      "path": "section/809BZF",
      "kind": "section",
      "number": "809BZF",
      "heading": "Type 2 finance arrangement defined",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-2-arrangements"
    },
    {
      "path": "section/809BZG",
      "kind": "section",
      "number": "809BZG",
      "heading": "Relevant change in relation to partnership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZG",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-2-arrangements"
    },
    {
      "path": "section/809BZH",
      "kind": "section",
      "number": "809BZH",
      "heading": "Certain tax consequences not to have effect",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-2-arrangements"
    },
    {
      "path": "section/809BZI",
      "kind": "section",
      "number": "809BZI",
      "heading": "Deemed interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZI",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-2-arrangements"
    },
    {
      "path": "part/13/chapter/5B/crossheading/type-3-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Type 3 arrangements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5B"
    },
    {
      "path": "section/809BZJ",
      "kind": "section",
      "number": "809BZJ",
      "heading": "Type 3 finance arrangement defined",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-3-arrangements"
    },
    {
      "path": "section/809BZK",
      "kind": "section",
      "number": "809BZK",
      "heading": "Certain tax consequences not to have effect",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZK",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-3-arrangements"
    },
    {
      "path": "section/809BZL",
      "kind": "section",
      "number": "809BZL",
      "heading": "Deemed interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZL",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/type-3-arrangements"
    },
    {
      "path": "part/13/chapter/5B/crossheading/exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B"
    },
    {
      "path": "section/809BZM",
      "kind": "section",
      "number": "809BZM",
      "heading": "Exceptions: preliminary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZM",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/exceptions"
    },
    {
      "path": "section/809BZN",
      "kind": "section",
      "number": "809BZN",
      "heading": "Exceptions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZN",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/exceptions"
    },
    {
      "path": "section/809BZO",
      "kind": "section",
      "number": "809BZO",
      "heading": "Exceptions: relevant person",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZO",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/exceptions"
    },
    {
      "path": "section/809BZP",
      "kind": "section",
      "number": "809BZP",
      "heading": "Power to make further exceptions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZP",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/exceptions"
    },
    {
      "path": "part/13/chapter/5B/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B"
    },
    {
      "path": "section/809BZQ",
      "kind": "section",
      "number": "809BZQ",
      "heading": "Accounts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZQ",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/supplementary"
    },
    {
      "path": "section/809BZR",
      "kind": "section",
      "number": "809BZR",
      "heading": "Arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZR",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/supplementary"
    },
    {
      "path": "section/809BZS",
      "kind": "section",
      "number": "809BZS",
      "heading": "Assets",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809BZS",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5B/crossheading/supplementary"
    },
    {
      "path": "part/13/chapter/5C",
      "kind": "chapter",
      "number": "5C",
      "heading": "Loan or credit transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/809CZA",
      "kind": "section",
      "number": "809CZA",
      "heading": "Loan or credit transaction defined",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809CZA",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5C"
    },
    {
      "path": "section/809CZB",
      "kind": "section",
      "number": "809CZB",
      "heading": "Certain payments treated as yearly interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809CZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5C"
    },
    {
      "path": "section/809CZC",
      "kind": "section",
      "number": "809CZC",
      "heading": "Tax charged on income transferred",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809CZC",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5C"
    },
    {
      "path": "part/13/chapter/5D",
      "kind": "chapter",
      "number": "5D",
      "heading": "Disposals of assets through partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/809DZA",
      "kind": "section",
      "number": "809DZA",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809DZA",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5D"
    },
    {
      "path": "section/809DZB",
      "kind": "section",
      "number": "809DZB",
      "heading": "Relevant amount to be treated as income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809DZB",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5D"
    },
    {
      "path": "part/13/chapter/11",
      "kind": "chapter",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/5E",
      "kind": "chapter",
      "number": "5E",
      "heading": "Disguised investment management fees",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/809EZA",
      "kind": "section",
      "number": "809EZA",
      "heading": "Disguised investment management fees: charge to income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZB",
      "kind": "section",
      "number": "809EZB",
      "heading": "Meaning of “management fee” in section 809EZA",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZC",
      "kind": "section",
      "number": "809EZC",
      "heading": "Meaning of “carried interest” in section 809EZB",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZC",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZD",
      "kind": "section",
      "number": "809EZD",
      "heading": "Sums treated as “carried interest” for purposes of section 809EZB",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZD",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZDA",
      "kind": "section",
      "number": "809EZDA",
      "heading": "Sums arising to connected persons other than companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZDA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZDB",
      "kind": "section",
      "number": "809EZDB",
      "heading": "Sums arising to connected company or unconnected person",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZDB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZE",
      "kind": "section",
      "number": "809EZE",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZF",
      "kind": "section",
      "number": "809EZF",
      "heading": "Disguised investment management fees: anti-avoidance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZF",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZG",
      "kind": "section",
      "number": "809EZG",
      "heading": "Disguised investment management fees: avoidance of double taxation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "section/809EZH",
      "kind": "section",
      "number": "809EZH",
      "heading": "Powers to amend Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZH",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5E"
    },
    {
      "path": "part/13/chapter/5F",
      "kind": "chapter",
      "number": "5F",
      "heading": "Income-based carried interest",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/5F/crossheading/incomebased-carried-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Income-based carried interest",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZA",
      "kind": "section",
      "number": "809FZA",
      "heading": "Overview",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZA",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/incomebased-carried-interest"
    },
    {
      "path": "section/809FZB",
      "kind": "section",
      "number": "809FZB",
      "heading": "Income-based carried interest: general rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZB",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/incomebased-carried-interest"
    },
    {
      "path": "part/13/chapter/5F/crossheading/average-holding-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Average holding period",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZC",
      "kind": "section",
      "number": "809FZC",
      "heading": "Average holding period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZC",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period"
    },
    {
      "path": "part/13/chapter/5F/crossheading/average-holding-period-disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Average holding period: disposals",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZD",
      "kind": "section",
      "number": "809FZD",
      "heading": "Disposals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZD",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-disposals"
    },
    {
      "path": "section/809FZE",
      "kind": "section",
      "number": "809FZE",
      "heading": "Part disposals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZE",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-disposals"
    },
    {
      "path": "section/809FZF",
      "kind": "section",
      "number": "809FZF",
      "heading": "Unwanted short-term investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZF",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-disposals"
    },
    {
      "path": "part/13/chapter/5F/crossheading/average-holding-period-derivatives-and-hedging",
      "kind": "crossheading",
      "number": null,
      "heading": "Average holding period: derivatives and hedging",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZG",
      "kind": "section",
      "number": "809FZG",
      "heading": "Derivatives",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZG",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-derivatives-and-hedging"
    },
    {
      "path": "section/809FZH",
      "kind": "section",
      "number": "809FZH",
      "heading": "Hedging: exchange gains and losses",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZH",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-derivatives-and-hedging"
    },
    {
      "path": "section/809FZI",
      "kind": "section",
      "number": "809FZI",
      "heading": "Hedging: interest rates",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZI",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-derivatives-and-hedging"
    },
    {
      "path": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Average holding period: aggregation of acquisitions and disposals",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZJ",
      "kind": "section",
      "number": "809FZJ",
      "heading": "Significant interests",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZJ",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals"
    },
    {
      "path": "section/809FZK",
      "kind": "section",
      "number": "809FZK",
      "heading": "Venture capital funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZK",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals"
    },
    {
      "path": "section/809FZL",
      "kind": "section",
      "number": "809FZL",
      "heading": "Significant equity stake funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZL",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals"
    },
    {
      "path": "section/809FZM",
      "kind": "section",
      "number": "809FZM",
      "heading": "Controlling equity stake funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZM",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals"
    },
    {
      "path": "section/809FZN",
      "kind": "section",
      "number": "809FZN",
      "heading": "Real estate funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZN",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals"
    },
    {
      "path": "section/809FZO",
      "kind": "section",
      "number": "809FZO",
      "heading": "Funds of funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZO",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals"
    },
    {
      "path": "section/809FZP",
      "kind": "section",
      "number": "809FZP",
      "heading": "Secondary funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZP",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/average-holding-period-aggregation-of-acquisitions-and-disposals"
    },
    {
      "path": "part/13/chapter/5F/crossheading/direct-lending-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Direct lending funds",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZQ",
      "kind": "section",
      "number": "809FZQ",
      "heading": "Direct lending funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZQ",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/direct-lending-funds"
    },
    {
      "path": "section/809FZR",
      "kind": "section",
      "number": "809FZR",
      "heading": "Direct lending funds: exception",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZR",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/direct-lending-funds"
    },
    {
      "path": "part/13/chapter/5F/crossheading/conditionally-exempt-carried-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditionally exempt carried interest",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZS",
      "kind": "section",
      "number": "809FZS",
      "heading": "Conditionally exempt carried interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZS",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/conditionally-exempt-carried-interest"
    },
    {
      "path": "section/809FZT",
      "kind": "section",
      "number": "809FZT",
      "heading": "Carried interest which ceases to be conditionally exempt",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZT",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/conditionally-exempt-carried-interest"
    },
    {
      "path": "part/13/chapter/5F/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZU",
      "kind": "section",
      "number": "809FZU",
      "heading": "Employment-related securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZU",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/supplementary"
    },
    {
      "path": "section/809FZV",
      "kind": "section",
      "number": "809FZV",
      "heading": "“Loan to own” investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZV",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/supplementary"
    },
    {
      "path": "section/809FZW",
      "kind": "section",
      "number": "809FZW",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZW",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/supplementary"
    },
    {
      "path": "section/809FZX",
      "kind": "section",
      "number": "809FZX",
      "heading": "Treasury regulations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZX",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/supplementary"
    },
    {
      "path": "section/809FZY",
      "kind": "section",
      "number": "809FZY",
      "heading": "“Reasonable to suppose”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZY",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/supplementary"
    },
    {
      "path": "part/13/chapter/5F/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F"
    },
    {
      "path": "section/809FZZ",
      "kind": "section",
      "number": "809FZZ",
      "heading": "Interpretation of Chapter 5F",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809FZZ",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/5F/crossheading/interpretation"
    },
    {
      "path": "part/13/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Avoidance involving leases of plant and machinery",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/809ZA",
      "kind": "section",
      "number": "809ZA",
      "heading": "Plant and machinery leases: capital receipts to be treated as income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/809ZB",
      "kind": "section",
      "number": "809ZB",
      "heading": "Section 809ZA: interpretation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/809ZC",
      "kind": "section",
      "number": "809ZC",
      "heading": "Section 809ZA: lease of plant and machinery and other property",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/809ZD",
      "kind": "section",
      "number": "809ZD",
      "heading": "Section 809ZA: expectation that relevant capital payment will not be paid",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZD",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/809ZE",
      "kind": "section",
      "number": "809ZE",
      "heading": "Capital payment”, “relevant capital payment” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZE",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/809ZF",
      "kind": "section",
      "number": "809ZF",
      "heading": "Further interpretation of section 809ZA etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZF",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/809ZFA",
      "kind": "section",
      "number": "809ZFA",
      "heading": "Consideration for taking over payment obligations as lessee treated as income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZFA",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "part/13/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Avoidance involving obtaining tax relief for interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/809ZG",
      "kind": "section",
      "number": "809ZG",
      "heading": "Tax relief schemes and arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZG",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "part/13/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Tainted charity donations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/8/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/809ZH",
      "kind": "section",
      "number": "809ZH",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZH",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/introduction"
    },
    {
      "path": "section/809ZI",
      "kind": "section",
      "number": "809ZI",
      "heading": "Relievable charity donations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZI",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/8/crossheading/tainted-donations",
      "kind": "crossheading",
      "number": null,
      "heading": "Tainted donations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/809ZJ",
      "kind": "section",
      "number": "809ZJ",
      "heading": "Tainted donations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/tainted-donations"
    },
    {
      "path": "section/809ZK",
      "kind": "section",
      "number": "809ZK",
      "heading": "Circumstances in which financial advantage deemed to be obtained",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZK",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/8/crossheading/tainted-donations"
    },
    {
      "path": "section/809ZL",
      "kind": "section",
      "number": "809ZL",
      "heading": "Certain financial assistance to be ignored",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZL",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/tainted-donations"
    },
    {
      "path": "part/13/chapter/8/crossheading/removal-of-reliefs-and-imposition-of-charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of reliefs and imposition of charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/809ZM",
      "kind": "section",
      "number": "809ZM",
      "heading": "Removal of income tax relief where donation becomes tainted in same tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZM",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/removal-of-reliefs-and-imposition-of-charge-to-tax"
    },
    {
      "path": "section/809ZMA",
      "kind": "section",
      "number": "809ZMA",
      "heading": "Clawback of income tax relief where donation becomes tainted in later tax year",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZMA",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/removal-of-reliefs-and-imposition-of-charge-to-tax"
    },
    {
      "path": "section/809ZMB",
      "kind": "section",
      "number": "809ZMB",
      "heading": "Removal or clawback of income tax relief for associated donations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZMB",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/removal-of-reliefs-and-imposition-of-charge-to-tax"
    },
    {
      "path": "section/809ZN",
      "kind": "section",
      "number": "809ZN",
      "heading": "Income tax charge where gift aid is withdrawn",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZN",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/removal-of-reliefs-and-imposition-of-charge-to-tax"
    },
    {
      "path": "section/809ZO",
      "kind": "section",
      "number": "809ZO",
      "heading": "Income tax charge where payment of trust income to charity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZO",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/removal-of-reliefs-and-imposition-of-charge-to-tax"
    },
    {
      "path": "part/13/chapter/8/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/809ZP",
      "kind": "section",
      "number": "809ZP",
      "heading": "Connected charities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZP",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/supplementary"
    },
    {
      "path": "section/809ZQ",
      "kind": "section",
      "number": "809ZQ",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZQ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/supplementary"
    },
    {
      "path": "section/809ZR",
      "kind": "section",
      "number": "809ZR",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809ZR",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8/crossheading/supplementary"
    },
    {
      "path": "part/14",
      "kind": "part",
      "number": "14",
      "heading": "Income tax liability: miscellaneous rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/14/chapter/A1",
      "kind": "chapter",
      "number": "A1",
      "heading": "Remittance basis",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/A1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809A",
      "kind": "section",
      "number": "809A",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/introduction"
    },
    {
      "path": "part/14/chapter/A1/crossheading/application-of-remittance-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of remittance basis",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809B",
      "kind": "section",
      "number": "809B",
      "heading": "Claim for remittance basis to apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/application-of-remittance-basis"
    },
    {
      "path": "section/809C",
      "kind": "section",
      "number": "809C",
      "heading": "Claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/application-of-remittance-basis"
    },
    {
      "path": "section/809D",
      "kind": "section",
      "number": "809D",
      "heading": "Application of remittance basis without claim where unremitted foreign income and gains under £2,000",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/application-of-remittance-basis"
    },
    {
      "path": "section/809E",
      "kind": "section",
      "number": "809E",
      "heading": "Application of remittance basis without claim: other cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/application-of-remittance-basis"
    },
    {
      "path": "part/14/chapter/A1/crossheading/effect-of-section-809b-809d-or-809e-applying",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of section 809B, 809D or 809E applying",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809F",
      "kind": "section",
      "number": "809F",
      "heading": "Effect on what is chargeable",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/effect-of-section-809b-809d-or-809e-applying"
    },
    {
      "path": "section/809G",
      "kind": "section",
      "number": "809G",
      "heading": "Claim for remittance basis: effect on allowances etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/effect-of-section-809b-809d-or-809e-applying"
    },
    {
      "path": "section/809H",
      "kind": "section",
      "number": "809H",
      "heading": "Claim for remittance basis by long-term UK resident: charge",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809H",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/effect-of-section-809b-809d-or-809e-applying"
    },
    {
      "path": "section/809I",
      "kind": "section",
      "number": "809I",
      "heading": "Remittance basis charge: income and gains treated as remitted",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/effect-of-section-809b-809d-or-809e-applying"
    },
    {
      "path": "section/809J",
      "kind": "section",
      "number": "809J",
      "heading": "Section 809I: order of remittances",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809J",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/effect-of-section-809b-809d-or-809e-applying"
    },
    {
      "path": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance of income and gains: introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809K",
      "kind": "section",
      "number": "809K",
      "heading": "Sections 809L to 809Z6: introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809K",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-introduction"
    },
    {
      "path": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-meaning-of-remitted-to-the-united-kingdom",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance of income and gains: meaning of “remitted to the United Kingdom”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809L",
      "kind": "section",
      "number": "809L",
      "heading": "Meaning of “remitted to the United Kingdom”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809L",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-meaning-of-remitted-to-the-united-kingdom"
    },
    {
      "path": "section/809M",
      "kind": "section",
      "number": "809M",
      "heading": "Meaning of “relevant person”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809M",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-meaning-of-remitted-to-the-united-kingdom"
    },
    {
      "path": "section/809N",
      "kind": "section",
      "number": "809N",
      "heading": "Section 809L: gift recipients, qualifying property and enjoyment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809N",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-meaning-of-remitted-to-the-united-kingdom"
    },
    {
      "path": "section/809O",
      "kind": "section",
      "number": "809O",
      "heading": "Section 809L: dealings where there is a connected operation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809O",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-meaning-of-remitted-to-the-united-kingdom"
    },
    {
      "path": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-amount-remitted",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance of income and gains: amount remitted",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809P",
      "kind": "section",
      "number": "809P",
      "heading": "Section 809L: amount remitted",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809P",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-amount-remitted"
    },
    {
      "path": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance of income and gains: transfers from mixed funds",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809Q",
      "kind": "section",
      "number": "809Q",
      "heading": "Sections 809L and 809P: transfers from mixed funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Q",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809R",
      "kind": "section",
      "number": "809R",
      "heading": "Section 809Q: composition of mixed fund",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809R",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RZA",
      "kind": "section",
      "number": "809RZA",
      "heading": "Transfers into TRF capital account",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RZA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RZB",
      "kind": "section",
      "number": "809RZB",
      "heading": "TRF capital account",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RZB",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RZC",
      "kind": "section",
      "number": "809RZC",
      "heading": "Breaches of the TRF deposit rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RZC",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RZD",
      "kind": "section",
      "number": "809RZD",
      "heading": "Effect where 30-day deadline is met",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RZD",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RA",
      "kind": "section",
      "number": "809RA",
      "heading": "Special mixed fund rules for certain employment cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RB",
      "kind": "section",
      "number": "809RB",
      "heading": "Qualifying accounts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RB",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RC",
      "kind": "section",
      "number": "809RC",
      "heading": "Breaches of the deposit rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RC",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809RD",
      "kind": "section",
      "number": "809RD",
      "heading": "Effect where 30-day deadline is met",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809RD",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "section/809S",
      "kind": "section",
      "number": "809S",
      "heading": "Section 809Q: anti-avoidance",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809S",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-transfers-from-mixed-funds"
    },
    {
      "path": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance of income and gains: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809T",
      "kind": "section",
      "number": "809T",
      "heading": "Foreign chargeable gains accruing on disposal made otherwise than for full consideration",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809T",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-supplementary"
    },
    {
      "path": "section/809U",
      "kind": "section",
      "number": "809U",
      "heading": "Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809U",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-supplementary"
    },
    {
      "path": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-property-treated-as-not-remitted",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for money used to pay tax etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809UA",
      "kind": "section",
      "number": "809UA",
      "heading": "Money used for payments on account",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809UA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-property-treated-as-not-remitted"
    },
    {
      "path": "section/809V",
      "kind": "section",
      "number": "809V",
      "heading": "Money paid to the Commissioners",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809V",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/remittance-of-income-and-gains-property-treated-as-not-remitted"
    },
    {
      "path": "chapter/A1/crossheading/business-investment-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Business investment relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809VA",
      "kind": "section",
      "number": "809VA",
      "heading": "Money or other property used to make investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VA",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VB",
      "kind": "section",
      "number": "809VB",
      "heading": "Failure to invest within 45 days",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VB",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VC",
      "kind": "section",
      "number": "809VC",
      "heading": "Qualifying investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VD",
      "kind": "section",
      "number": "809VD",
      "heading": "Condition A",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VE",
      "kind": "section",
      "number": "809VE",
      "heading": "Commercial trades",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VF",
      "kind": "section",
      "number": "809VF",
      "heading": "Condition B",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VF",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VG",
      "kind": "section",
      "number": "809VG",
      "heading": "Income or gains treated as remitted following certain events",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VG",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VH",
      "kind": "section",
      "number": "809VH",
      "heading": "Meaning of “potentially chargeable event”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VI",
      "kind": "section",
      "number": "809VI",
      "heading": "The appropriate mitigation steps",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VI",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VIA",
      "kind": "section",
      "number": "809VIA",
      "heading": "Application of appropriate mitigation steps where TRF capital involved",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VIA",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VJ",
      "kind": "section",
      "number": "809VJ",
      "heading": "The grace period allowed for the appropriate mitigation steps",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VK",
      "kind": "section",
      "number": "809VK",
      "heading": "Retention of funds to meet CGT liabilities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VK",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VL",
      "kind": "section",
      "number": "809VL",
      "heading": "Effect of taking appropriate mitigation steps within grace period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VL",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VM",
      "kind": "section",
      "number": "809VM",
      "heading": "Cases involving tax deposits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VM",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VN",
      "kind": "section",
      "number": "809VN",
      "heading": "Order of disposals etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VN",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "section/809VO",
      "kind": "section",
      "number": "809VO",
      "heading": "Investments made from mixed funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809VO",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/business-investment-relief"
    },
    {
      "path": "chapter/A1/crossheading/relief-for-certain-uk-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for certain UK services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809W",
      "kind": "section",
      "number": "809W",
      "heading": "Consideration for certain services",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809W",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/relief-for-certain-uk-services"
    },
    {
      "path": "chapter/A1/crossheading/exempt-property-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt property relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809X",
      "kind": "section",
      "number": "809X",
      "heading": "Exempt property",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809X",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Y",
      "kind": "section",
      "number": "809Y",
      "heading": "Property that ceases to be exempt property treated as remitted",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Y",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809YA",
      "kind": "section",
      "number": "809YA",
      "heading": "Exception to section 809Y: proceeds taken offshore or invested",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809YA",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809YB",
      "kind": "section",
      "number": "809YB",
      "heading": "Condition E: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809YB",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809YC",
      "kind": "section",
      "number": "809YC",
      "heading": "Effect of disapplying section 809Y",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809YC",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809YD",
      "kind": "section",
      "number": "809YD",
      "heading": "Chargeable gains accruing on sales of exempt property",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809YD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809YE",
      "kind": "section",
      "number": "809YE",
      "heading": "Exception to section 809Y: gifts to the nation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809YE",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809YF",
      "kind": "section",
      "number": "809YF",
      "heading": "Exception to section 809Y: compensation taken offshore or invested",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809YF",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Z",
      "kind": "section",
      "number": "809Z",
      "heading": "Public access rule: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Z1",
      "kind": "section",
      "number": "809Z1",
      "heading": "Public access rule: relevant VAT relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Z2",
      "kind": "section",
      "number": "809Z2",
      "heading": "Personal use rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Z3",
      "kind": "section",
      "number": "809Z3",
      "heading": "Repair rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z3",
      "extent": null,
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Z4",
      "kind": "section",
      "number": "809Z4",
      "heading": "Temporary importation rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Z5",
      "kind": "section",
      "number": "809Z5",
      "heading": "Notional remitted amount",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "section/809Z6",
      "kind": "section",
      "number": "809Z6",
      "heading": "Exempt property: other interpretation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/A1/crossheading/exempt-property-relief"
    },
    {
      "path": "part/14/chapter/A1/crossheading/interpretation-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Chapter",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1"
    },
    {
      "path": "section/809Z7",
      "kind": "section",
      "number": "809Z7",
      "heading": "Meaning of “foreign income and gains” etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/interpretation-of-chapter"
    },
    {
      "path": "section/809Z8",
      "kind": "section",
      "number": "809Z8",
      "heading": "Meaning of “the disposal proceeds”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z8",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/interpretation-of-chapter"
    },
    {
      "path": "section/809Z9",
      "kind": "section",
      "number": "809Z9",
      "heading": "Taking proceeds etc offshore or investing them",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/interpretation-of-chapter"
    },
    {
      "path": "section/809Z10",
      "kind": "section",
      "number": "809Z10",
      "heading": "General interpretation",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z10",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/A1/crossheading/interpretation-of-chapter"
    },
    {
      "path": "part/14/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Limits on liability to income tax of non-UK residents",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1"
    },
    {
      "path": "section/810",
      "kind": "section",
      "number": "810",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-810",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/introduction"
    },
    {
      "path": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-individuals-trustees-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Limit for non-UK resident individuals, trustees etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1"
    },
    {
      "path": "section/811",
      "kind": "section",
      "number": "811",
      "heading": "Limit on liability to income tax of non-UK residents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-811",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-individuals-trustees-etc"
    },
    {
      "path": "section/812",
      "kind": "section",
      "number": "812",
      "heading": "Case where limit not to apply",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-812",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-individuals-trustees-etc"
    },
    {
      "path": "section/812A",
      "kind": "section",
      "number": "812A",
      "heading": "Temporary non-residents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-812A",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-individuals-trustees-etc"
    },
    {
      "path": "section/813",
      "kind": "section",
      "number": "813",
      "heading": "Meaning of “disregarded income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-813",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-individuals-trustees-etc"
    },
    {
      "path": "section/814",
      "kind": "section",
      "number": "814",
      "heading": "Meaning of “disregarded transaction income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-814",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-individuals-trustees-etc"
    },
    {
      "path": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Limit for non-UK resident companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1"
    },
    {
      "path": "section/815",
      "kind": "section",
      "number": "815",
      "heading": "Limit on liability to income tax of non-UK resident companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-815",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-companies"
    },
    {
      "path": "section/816",
      "kind": "section",
      "number": "816",
      "heading": "Meaning of “disregarded company income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-816",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/limit-for-nonuk-resident-companies"
    },
    {
      "path": "part/14/chapter/1/crossheading/the-independent-broker-conditions",
      "kind": "crossheading",
      "number": null,
      "heading": "The independent broker conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1"
    },
    {
      "path": "section/817",
      "kind": "section",
      "number": "817",
      "heading": "The independent broker conditions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-817",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/the-independent-broker-conditions"
    },
    {
      "path": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions",
      "kind": "crossheading",
      "number": null,
      "heading": "The independent investment manager conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1"
    },
    {
      "path": "section/818",
      "kind": "section",
      "number": "818",
      "heading": "The independent investment manager conditions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-818",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/819",
      "kind": "section",
      "number": "819",
      "heading": "Investment managers: the 20% rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-819",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/820",
      "kind": "section",
      "number": "820",
      "heading": "Meaning of “qualifying period”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-820",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/821",
      "kind": "section",
      "number": "821",
      "heading": "Meaning of “relevant disregarded income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-821",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/822",
      "kind": "section",
      "number": "822",
      "heading": "Meaning of “beneficial entitlement”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-822",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/823",
      "kind": "section",
      "number": "823",
      "heading": "Treatment of transactions where requirements of 20% rule not met",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-823",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/824",
      "kind": "section",
      "number": "824",
      "heading": "Application of 20% rule to collective investment schemes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-824",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/14/chapter/1/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "part/14/chapter/1/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1"
    },
    {
      "path": "section/825",
      "kind": "section",
      "number": "825",
      "heading": "Meaning of “disregarded savings and investment income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-825",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/supplementary"
    },
    {
      "path": "section/826",
      "kind": "section",
      "number": "826",
      "heading": "Meaning of “disregarded annual payments”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-826",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1/crossheading/supplementary"
    },
    {
      "path": "section/827",
      "kind": "section",
      "number": "827",
      "heading": "Meaning of “investment manager” and “investment transaction”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-827",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/supplementary"
    },
    {
      "path": "section/828",
      "kind": "section",
      "number": "828",
      "heading": "Transactions through brokers and investment managers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-828",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1/crossheading/supplementary"
    },
    {
      "path": "part/14/chapter/1A",
      "kind": "chapter",
      "number": "1A",
      "heading": "Exemption for persons not domiciled in United Kingdom",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/14"
    },
    {
      "path": "section/828A",
      "kind": "section",
      "number": "828A",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-828A",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/1A"
    },
    {
      "path": "section/828B",
      "kind": "section",
      "number": "828B",
      "heading": "Conditions to be met",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-828B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/14/chapter/1A"
    },
    {
      "path": "section/828C",
      "kind": "section",
      "number": "828C",
      "heading": "The exemption",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-828C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/14/chapter/1A"
    },
    {
      "path": "section/828D",
      "kind": "section",
      "number": "828D",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-828D",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/1A"
    },
    {
      "path": "part/14/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Residence",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/829",
      "kind": "section",
      "number": "829",
      "heading": "Residence of individuals temporarily abroad",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-829",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/830",
      "kind": "section",
      "number": "830",
      "heading": "Residence of individuals working abroad",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-830",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/831",
      "kind": "section",
      "number": "831",
      "heading": "Foreign income of individuals in the United Kingdom for temporary purpose",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-831",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/832",
      "kind": "section",
      "number": "832",
      "heading": "Employment income of individuals in the United Kingdom for temporary purpose",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-832",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/833",
      "kind": "section",
      "number": "833",
      "heading": "Visiting forces etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-833",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/834",
      "kind": "section",
      "number": "834",
      "heading": "Residence of personal representatives",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-834",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/835",
      "kind": "section",
      "number": "835",
      "heading": "Residence rules for trustees ...",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/835A",
      "kind": "section",
      "number": "835A",
      "heading": "Residence of companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835A",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "part/14/chapter/2A",
      "kind": "chapter",
      "number": "2A",
      "heading": "Domicile",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/835B",
      "kind": "section",
      "number": "835B",
      "heading": "Domicile for income tax purposes of overseas electors",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835B",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/835BA",
      "kind": "section",
      "number": "835BA",
      "heading": "Deemed domicile",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835BA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "part/14/chapter/2B",
      "kind": "chapter",
      "number": "2B",
      "heading": "UK representative of non-UK resident",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/2B/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/835C",
      "kind": "section",
      "number": "835C",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835C",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/introduction"
    },
    {
      "path": "section/835D",
      "kind": "section",
      "number": "835D",
      "heading": "Income tax chargeable on company's income: application",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835D",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/introduction"
    },
    {
      "path": "part/14/chapter/2B/crossheading/branches-and-agencies",
      "kind": "crossheading",
      "number": null,
      "heading": "Branches and agencies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/835E",
      "kind": "section",
      "number": "835E",
      "heading": "Branch or agency treated as UK representative",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835E",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/branches-and-agencies"
    },
    {
      "path": "section/835F",
      "kind": "section",
      "number": "835F",
      "heading": "Trade or profession carried on in partnership",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835F",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/branches-and-agencies"
    },
    {
      "path": "part/14/chapter/2B/crossheading/persons-who-are-not-uk-representatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Persons who are not UK representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/835G",
      "kind": "section",
      "number": "835G",
      "heading": "Agents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835G",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/persons-who-are-not-uk-representatives"
    },
    {
      "path": "section/835H",
      "kind": "section",
      "number": "835H",
      "heading": "Brokers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835H",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/persons-who-are-not-uk-representatives"
    },
    {
      "path": "section/835I",
      "kind": "section",
      "number": "835I",
      "heading": "Investment managers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835I",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/persons-who-are-not-uk-representatives"
    },
    {
      "path": "section/835J",
      "kind": "section",
      "number": "835J",
      "heading": "Persons acting under alternative finance arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835J",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/persons-who-are-not-uk-representatives"
    },
    {
      "path": "section/835K",
      "kind": "section",
      "number": "835K",
      "heading": "Lloyd's agents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835K",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2B/crossheading/persons-who-are-not-uk-representatives"
    },
    {
      "path": "part/14/chapter/2B/crossheading/the-independent-broker-conditions",
      "kind": "crossheading",
      "number": null,
      "heading": "The independent broker conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/835L",
      "kind": "section",
      "number": "835L",
      "heading": "The independent broker conditions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835L",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/the-independent-broker-conditions"
    },
    {
      "path": "part/14/chapter/2B/crossheading/the-independent-investment-manager-conditions",
      "kind": "crossheading",
      "number": null,
      "heading": "The independent investment manager conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/835M",
      "kind": "section",
      "number": "835M",
      "heading": "The independent investment manager conditions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835M",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/835N",
      "kind": "section",
      "number": "835N",
      "heading": "Investment managers: the 20% rule",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835N",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2B/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/835O",
      "kind": "section",
      "number": "835O",
      "heading": "Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835O",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2B/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/835P",
      "kind": "section",
      "number": "835P",
      "heading": "Treatment of transactions where 20% rule not met",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835P",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2B/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "section/835Q",
      "kind": "section",
      "number": "835Q",
      "heading": "Application of 20% rule to collective investment schemes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835Q",
      "extent": null,
      "status": "repealed",
      "parent": "part/14/chapter/2B/crossheading/the-independent-investment-manager-conditions"
    },
    {
      "path": "part/14/chapter/2B/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/835R",
      "kind": "section",
      "number": "835R",
      "heading": "Supplementary provision",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835R",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/supplementary"
    },
    {
      "path": "section/835S",
      "kind": "section",
      "number": "835S",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835S",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B/crossheading/supplementary"
    },
    {
      "path": "part/14/chapter/2C",
      "kind": "chapter",
      "number": "2C",
      "heading": "Income tax obligations and liabilities imposed on UK representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/835T",
      "kind": "section",
      "number": "835T",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835T",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/835U",
      "kind": "section",
      "number": "835U",
      "heading": "Obligations and liabilities of UK representative",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835U",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/835V",
      "kind": "section",
      "number": "835V",
      "heading": "Exceptions: notices and information",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835V",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/835W",
      "kind": "section",
      "number": "835W",
      "heading": "Exceptions: criminal offences and penalties etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835W",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/835X",
      "kind": "section",
      "number": "835X",
      "heading": "Indemnities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835X",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/835Y",
      "kind": "section",
      "number": "835Y",
      "heading": "Meaning of “independent agent”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-835Y",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "part/14/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Jointly held property",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/836",
      "kind": "section",
      "number": "836",
      "heading": "Jointly held property",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-836",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "section/837",
      "kind": "section",
      "number": "837",
      "heading": "Jointly held property: declarations of unequal beneficial interests",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "part/14/chapter/3A",
      "kind": "chapter",
      "number": "3A",
      "heading": "Banks etc in compulsory liquidation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/837A",
      "kind": "section",
      "number": "837A",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837A",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "section/837B",
      "kind": "section",
      "number": "837B",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "section/837C",
      "kind": "section",
      "number": "837C",
      "heading": "Charge to income tax on winding up receipts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837C",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "section/837D",
      "kind": "section",
      "number": "837D",
      "heading": "Transfer of rights to payment",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837D",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "section/837E",
      "kind": "section",
      "number": "837E",
      "heading": "Allowable deductions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837E",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "section/837F",
      "kind": "section",
      "number": "837F",
      "heading": "Election to carry back",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837F",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "section/837G",
      "kind": "section",
      "number": "837G",
      "heading": "Relationship of Chapter with other income tax provisions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837G",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "section/837H",
      "kind": "section",
      "number": "837H",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-837H",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3A"
    },
    {
      "path": "part/14/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Other miscellaneous rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/838",
      "kind": "section",
      "number": "838",
      "heading": "Local authorities and local authority associations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-838",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/838A",
      "kind": "section",
      "number": "838A",
      "heading": "Asbestos compensation settlements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-838A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/839",
      "kind": "section",
      "number": "839",
      "heading": "Issue departments of the Reserve Bank of India and the State Bank of Pakistan",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-839",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/840",
      "kind": "section",
      "number": "840",
      "heading": "Government securities held by non-UK resident central banks",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-840",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/841",
      "kind": "section",
      "number": "841",
      "heading": "Official agents of Commonwealth countries etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-841",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/842",
      "kind": "section",
      "number": "842",
      "heading": "UK Economic Interest Groupings and European Economic Interest Groupings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-842",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/843",
      "kind": "section",
      "number": "843",
      "heading": "Restriction of deductions for annual payments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-843",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/844",
      "kind": "section",
      "number": "844",
      "heading": "Letters patent etc: exempting provisions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-844",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/845",
      "kind": "section",
      "number": "845",
      "heading": "Extra return to be treated as interest etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-845",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/846",
      "kind": "section",
      "number": "846",
      "heading": "Interpretation of section 845",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-846",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "part/15",
      "kind": "part",
      "number": "15",
      "heading": "Deduction of income tax at source",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/15/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/847",
      "kind": "section",
      "number": "847",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-847",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/1"
    },
    {
      "path": "section/848",
      "kind": "section",
      "number": "848",
      "heading": "Income tax deducted at source treated as income tax paid by recipient",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-848",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/1"
    },
    {
      "path": "section/849",
      "kind": "section",
      "number": "849",
      "heading": "Interaction with other Income Tax Acts provisions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-849",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/1"
    },
    {
      "path": "part/15/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Meaning of “relevant investment” for purposes of section 876",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/2"
    },
    {
      "path": "section/850",
      "kind": "section",
      "number": "850",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-850",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/15/chapter/2/crossheading/duty-to-deduct-sums-representing-income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2"
    },
    {
      "path": "section/851",
      "kind": "section",
      "number": "851",
      "heading": "Duty to deduct sums representing income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-851",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/duty-to-deduct-sums-representing-income-tax"
    },
    {
      "path": "section/852",
      "kind": "section",
      "number": "852",
      "heading": "Power to make regulations disapplying section 851",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-852",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/duty-to-deduct-sums-representing-income-tax"
    },
    {
      "path": "part/15/chapter/2/crossheading/deposittakers-and-relevant-investments",
      "kind": "crossheading",
      "number": null,
      "heading": "Deposit-takers and relevant investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/2"
    },
    {
      "path": "section/853",
      "kind": "section",
      "number": "853",
      "heading": "Meaning of “deposit-taker”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-853",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/deposittakers-and-relevant-investments"
    },
    {
      "path": "section/854",
      "kind": "section",
      "number": "854",
      "heading": "Power to prescribe persons as deposit-takers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-854",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/deposittakers-and-relevant-investments"
    },
    {
      "path": "section/855",
      "kind": "section",
      "number": "855",
      "heading": "Meaning of “investment” and “deposit”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-855",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/deposittakers-and-relevant-investments"
    },
    {
      "path": "section/856",
      "kind": "section",
      "number": "856",
      "heading": "Investments which are relevant investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-856",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/deposittakers-and-relevant-investments"
    },
    {
      "path": "section/857",
      "kind": "section",
      "number": "857",
      "heading": "Investments to be treated as being or as not being relevant investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-857",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/deposittakers-and-relevant-investments"
    },
    {
      "path": "part/15/chapter/2/crossheading/investments-which-are-not-relevant-investments-nonuk-resident-beneficiaries",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2"
    },
    {
      "path": "section/858",
      "kind": "section",
      "number": "858",
      "heading": "Declarations of non-UK residence: individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-858",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/investments-which-are-not-relevant-investments-nonuk-resident-beneficiaries"
    },
    {
      "path": "section/859",
      "kind": "section",
      "number": "859",
      "heading": "Declarations of non-UK residence: Scottish partnerships",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-859",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/investments-which-are-not-relevant-investments-nonuk-resident-beneficiaries"
    },
    {
      "path": "section/860",
      "kind": "section",
      "number": "860",
      "heading": "Declarations of non-UK residence: personal representatives",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-860",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/investments-which-are-not-relevant-investments-nonuk-resident-beneficiaries"
    },
    {
      "path": "section/861",
      "kind": "section",
      "number": "861",
      "heading": "Declarations of non-UK residence: settlements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-861",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/investments-which-are-not-relevant-investments-nonuk-resident-beneficiaries"
    },
    {
      "path": "section/862",
      "kind": "section",
      "number": "862",
      "heading": "Inspection of declarations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-862",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/investments-which-are-not-relevant-investments-nonuk-resident-beneficiaries"
    },
    {
      "path": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments",
      "kind": "crossheading",
      "number": null,
      "heading": "Investments which are not relevant investments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2"
    },
    {
      "path": "section/863",
      "kind": "section",
      "number": "863",
      "heading": "General client account deposits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-863",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "section/864",
      "kind": "section",
      "number": "864",
      "heading": "Qualifying uncertificated eligible debt security units",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-864",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "section/865",
      "kind": "section",
      "number": "865",
      "heading": "Qualifying certificates of deposit",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-865",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "section/866",
      "kind": "section",
      "number": "866",
      "heading": "Qualifying time deposits",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-866",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "section/867",
      "kind": "section",
      "number": "867",
      "heading": "Lloyd's premium trust funds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-867",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "section/868",
      "kind": "section",
      "number": "868",
      "heading": "Investments held outside the United Kingdom",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-868",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "section/869",
      "kind": "section",
      "number": "869",
      "heading": "Sale and repurchase of securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-869",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "section/870",
      "kind": "section",
      "number": "870",
      "heading": "Other investments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-870",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/other-investments-which-are-not-relevant-investments"
    },
    {
      "path": "part/15/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/2"
    },
    {
      "path": "section/871",
      "kind": "section",
      "number": "871",
      "heading": "Power to make regulations to give effect to Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-871",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/872",
      "kind": "section",
      "number": "872",
      "heading": "Power to make orders amending Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-872",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/873",
      "kind": "section",
      "number": "873",
      "heading": "Discretionary or accumulation settlements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-873",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/15/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Deduction from certain payments of yearly interest",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/3/crossheading/duty-to-deduct-sums-representing-income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to deduct sums representing income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3"
    },
    {
      "path": "section/874",
      "kind": "section",
      "number": "874",
      "heading": "Duty to deduct from certain payments of yearly interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-874",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/duty-to-deduct-sums-representing-income-tax"
    },
    {
      "path": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions from duty to deduct",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3"
    },
    {
      "path": "section/875",
      "kind": "section",
      "number": "875",
      "heading": "Interest paid by building societies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-875",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/876",
      "kind": "section",
      "number": "876",
      "heading": "Interest paid by deposit-takers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-876",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/877",
      "kind": "section",
      "number": "877",
      "heading": "UK public revenue dividends",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-877",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/878",
      "kind": "section",
      "number": "878",
      "heading": "Interest paid by banks",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-878",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/879",
      "kind": "section",
      "number": "879",
      "heading": "Interest paid on advances from banks",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-879",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/880",
      "kind": "section",
      "number": "880",
      "heading": "Interest paid on advances from building societies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-880",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/881",
      "kind": "section",
      "number": "881",
      "heading": "National Savings Bank interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-881",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/882",
      "kind": "section",
      "number": "882",
      "heading": "Quoted Eurobond interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-882",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/883",
      "kind": "section",
      "number": "883",
      "heading": "Interest on loan to buy life annuity",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-883",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/884",
      "kind": "section",
      "number": "884",
      "heading": "Relevant foreign income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-884",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/885",
      "kind": "section",
      "number": "885",
      "heading": "Authorised persons dealing in financial instruments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-885",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/886",
      "kind": "section",
      "number": "886",
      "heading": "Interest paid by recognised clearing houses etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-886",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/887",
      "kind": "section",
      "number": "887",
      "heading": "Payments made by registered societies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-887",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/888",
      "kind": "section",
      "number": "888",
      "heading": "Statutory interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-888",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/888A",
      "kind": "section",
      "number": "888A",
      "heading": "Qualifying private placements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-888A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/888B",
      "kind": "section",
      "number": "888B",
      "heading": "Designated dividends of investment trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-888B",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/888C",
      "kind": "section",
      "number": "888C",
      "heading": "Interest distributions of certain open-ended investment companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-888C",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/888D",
      "kind": "section",
      "number": "888D",
      "heading": "Interest distribution of certain authorised unit trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-888D",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/888DA",
      "kind": "section",
      "number": "888DA",
      "heading": "Payments of interest by a QAHC",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-888DA",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "section/888E",
      "kind": "section",
      "number": "888E",
      "heading": "Interest on certain peer-to-peer lending",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-888E",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/3/crossheading/exceptions-from-duty-to-deduct"
    },
    {
      "path": "part/15/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Deduction from payments in respect of building society securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/889",
      "kind": "section",
      "number": "889",
      "heading": "Payments in respect of building society securities",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-889",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/4"
    },
    {
      "path": "part/15/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Deduction from payments of UK public revenue dividends",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/5"
    },
    {
      "path": "section/890",
      "kind": "section",
      "number": "890",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-890",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5/crossheading/introduction"
    },
    {
      "path": "section/891",
      "kind": "section",
      "number": "891",
      "heading": "Meaning of “UK public revenue dividend”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-891",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/15/chapter/5/crossheading/duty-to-deduct-sums-representing-income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to deduct sums representing income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5"
    },
    {
      "path": "section/892",
      "kind": "section",
      "number": "892",
      "heading": "Duty to deduct from certain UK public revenue dividends",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-892",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/5/crossheading/duty-to-deduct-sums-representing-income-tax"
    },
    {
      "path": "part/15/chapter/5/crossheading/payments-which-are-payable-gross",
      "kind": "crossheading",
      "number": null,
      "heading": "Payments which are payable gross",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5"
    },
    {
      "path": "section/893",
      "kind": "section",
      "number": "893",
      "heading": "Payments of UK public revenue dividends which are payable gross",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-893",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/5/crossheading/payments-which-are-payable-gross"
    },
    {
      "path": "section/894",
      "kind": "section",
      "number": "894",
      "heading": "Treasury directions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-894",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/5/crossheading/payments-which-are-payable-gross"
    },
    {
      "path": "part/15/chapter/5/crossheading/deduction-at-source-applications",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction at source applications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5"
    },
    {
      "path": "section/895",
      "kind": "section",
      "number": "895",
      "heading": "Deduction at source application",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-895",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/5/crossheading/deduction-at-source-applications"
    },
    {
      "path": "section/896",
      "kind": "section",
      "number": "896",
      "heading": "Withdrawal of application",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-896",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5/crossheading/deduction-at-source-applications"
    },
    {
      "path": "part/15/chapter/5/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5"
    },
    {
      "path": "section/897",
      "kind": "section",
      "number": "897",
      "heading": "Power to make regulations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-897",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/5/crossheading/regulations"
    },
    {
      "path": "part/15/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Deduction from annual payments and patent royalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/6/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/6"
    },
    {
      "path": "section/898",
      "kind": "section",
      "number": "898",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-898",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/6/crossheading/introduction"
    },
    {
      "path": "section/899",
      "kind": "section",
      "number": "899",
      "heading": "Meaning of “qualifying annual payment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-899",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/6/crossheading/introduction"
    },
    {
      "path": "part/15/chapter/6/crossheading/duty-to-deduct-from-annual-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to deduct from annual payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/6"
    },
    {
      "path": "section/900",
      "kind": "section",
      "number": "900",
      "heading": "Deduction from commercial payments made by individuals",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-900",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/6/crossheading/duty-to-deduct-from-annual-payments"
    },
    {
      "path": "section/901",
      "kind": "section",
      "number": "901",
      "heading": "Deduction from annual payments made by other persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-901",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/6/crossheading/duty-to-deduct-from-annual-payments"
    },
    {
      "path": "section/902",
      "kind": "section",
      "number": "902",
      "heading": "Meaning of “applicable rate” in section 901",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-902",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/6/crossheading/duty-to-deduct-from-annual-payments"
    },
    {
      "path": "part/15/chapter/6/crossheading/duty-to-deduct-from-patent-royalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to deduct from patent royalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/6"
    },
    {
      "path": "section/903",
      "kind": "section",
      "number": "903",
      "heading": "Deduction from patent royalties",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-903",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/6/crossheading/duty-to-deduct-from-patent-royalties"
    },
    {
      "path": "part/15/chapter/6/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/6"
    },
    {
      "path": "section/904",
      "kind": "section",
      "number": "904",
      "heading": "Annual payments for dividends or non-taxable consideration",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-904",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/6/crossheading/supplementary"
    },
    {
      "path": "section/905",
      "kind": "section",
      "number": "905",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-905",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/6/crossheading/supplementary"
    },
    {
      "path": "part/15/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Deduction from other payments connected with intellectual property",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/7/crossheading/certain-royalties-etc-where-usual-place-of-abode-of-owner-is-abroad",
      "kind": "crossheading",
      "number": null,
      "heading": "Certain royalties etc where usual place of abode of owner is abroad",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/7"
    },
    {
      "path": "section/906",
      "kind": "section",
      "number": "906",
      "heading": "Certain royalties etc where usual place of abode of owner is abroad",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-906",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/7/crossheading/certain-royalties-etc-where-usual-place-of-abode-of-owner-is-abroad"
    },
    {
      "path": "section/907",
      "kind": "section",
      "number": "907",
      "heading": "Meaning of “intellectual property”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-907",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/7/crossheading/certain-royalties-etc-where-usual-place-of-abode-of-owner-is-abroad"
    },
    {
      "path": "section/908",
      "kind": "section",
      "number": "908",
      "heading": "Royalty payments etc made through UK resident agents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-908",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/7/crossheading/certain-royalties-etc-where-usual-place-of-abode-of-owner-is-abroad"
    },
    {
      "path": "section/909",
      "kind": "section",
      "number": "909",
      "heading": "Royalty payments: further provision",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-909",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/7/crossheading/certain-royalties-etc-where-usual-place-of-abode-of-owner-is-abroad"
    },
    {
      "path": "part/15/chapter/7/crossheading/proceeds-of-a-sale-of-patent-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Proceeds of a sale of patent rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/7"
    },
    {
      "path": "section/910",
      "kind": "section",
      "number": "910",
      "heading": "Proceeds of a sale of patent rights: payments to non-UK residents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-910",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/7/crossheading/proceeds-of-a-sale-of-patent-rights"
    },
    {
      "path": "part/15/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Chapters 6 and 7: special provision in relation to royalties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/8/crossheading/deduction-at-special-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction at special rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/8"
    },
    {
      "path": "section/911",
      "kind": "section",
      "number": "911",
      "heading": "Double taxation arrangements: deduction at treaty rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-911",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/8/crossheading/deduction-at-special-rates"
    },
    {
      "path": "section/912",
      "kind": "section",
      "number": "912",
      "heading": "Power to make directions disapplying section 911",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-912",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/8/crossheading/deduction-at-special-rates"
    },
    {
      "path": "section/913",
      "kind": "section",
      "number": "913",
      "heading": "Interpretation of sections 911 and 912",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-913",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/8/crossheading/deduction-at-special-rates"
    },
    {
      "path": "part/15/chapter/8/crossheading/discretion-to-make-payments-gross",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/8"
    },
    {
      "path": "section/914",
      "kind": "section",
      "number": "914",
      "heading": "European Union",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-914",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/8/crossheading/discretion-to-make-payments-gross"
    },
    {
      "path": "section/915",
      "kind": "section",
      "number": "915",
      "heading": "Power to make directions disapplying section 914",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-915",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/8/crossheading/discretion-to-make-payments-gross"
    },
    {
      "path": "section/916",
      "kind": "section",
      "number": "916",
      "heading": "Duty of payee to notify if payment not exempt",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-916",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/8/crossheading/discretion-to-make-payments-gross"
    },
    {
      "path": "section/917",
      "kind": "section",
      "number": "917",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-917",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/8/crossheading/discretion-to-make-payments-gross"
    },
    {
      "path": "chapter/8/crossheading/tax-avoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/8"
    },
    {
      "path": "section/917A",
      "kind": "section",
      "number": "917A",
      "heading": "Tax avoidance arrangements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-917A",
      "extent": null,
      "status": null,
      "parent": "chapter/8/crossheading/tax-avoidance"
    },
    {
      "path": "part/15/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Manufactured payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/9/crossheading/manufactured-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured dividends",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/9"
    },
    {
      "path": "section/918",
      "kind": "section",
      "number": "918",
      "heading": "Manufactured dividends on UK shares: Real Estate Investment Trusts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-918",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/9/crossheading/manufactured-dividends"
    },
    {
      "path": "part/15/chapter/9/crossheading/manufactured-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/9"
    },
    {
      "path": "section/919",
      "kind": "section",
      "number": "919",
      "heading": "Manufactured interest on UK securities: payments by UK residents etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-919",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/9/crossheading/manufactured-interest"
    },
    {
      "path": "section/920",
      "kind": "section",
      "number": "920",
      "heading": "Foreign payers of manufactured interest: the reverse charge",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-920",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/9/crossheading/manufactured-interest"
    },
    {
      "path": "section/921",
      "kind": "section",
      "number": "921",
      "heading": "Cases where interest on underlying securities paid gross",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-921",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/9/crossheading/manufactured-interest"
    },
    {
      "path": "part/15/chapter/9/crossheading/manufactured-overseas-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured overseas dividends",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/9"
    },
    {
      "path": "section/922",
      "kind": "section",
      "number": "922",
      "heading": "Manufactured overseas dividends: payments by UK residents etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-922",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/9/crossheading/manufactured-overseas-dividends"
    },
    {
      "path": "section/923",
      "kind": "section",
      "number": "923",
      "heading": "Foreign payers of manufactured overseas dividends: the reverse charge",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-923",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/9/crossheading/manufactured-overseas-dividends"
    },
    {
      "path": "section/924",
      "kind": "section",
      "number": "924",
      "heading": "Power to reduce section 923 liability",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-924",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/9/crossheading/manufactured-overseas-dividends"
    },
    {
      "path": "section/925",
      "kind": "section",
      "number": "925",
      "heading": "Power to provide set-off entitlement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-925",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/9/crossheading/manufactured-overseas-dividends"
    },
    {
      "path": "chapter/9/crossheading/repos",
      "kind": "crossheading",
      "number": null,
      "heading": "Repos",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/9"
    },
    {
      "path": "section/925A",
      "kind": "section",
      "number": "925A",
      "heading": "Creditor repos",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-925A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/repos"
    },
    {
      "path": "section/925B",
      "kind": "section",
      "number": "925B",
      "heading": "Debtor repos",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-925B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/9/crossheading/repos"
    },
    {
      "path": "section/925C",
      "kind": "section",
      "number": "925C",
      "heading": "Actual payments ignored if section 925A ... applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-925C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/repos"
    },
    {
      "path": "section/925D",
      "kind": "section",
      "number": "925D",
      "heading": "Power to modify repo sections",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-925D",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/repos"
    },
    {
      "path": "section/925E",
      "kind": "section",
      "number": "925E",
      "heading": "Cases where section 925D applies: non-standard repos",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-925E",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/repos"
    },
    {
      "path": "section/925F",
      "kind": "section",
      "number": "925F",
      "heading": "Interpretation of the repo sections",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-925F",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/repos"
    },
    {
      "path": "part/15/chapter/9/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/9"
    },
    {
      "path": "section/926",
      "kind": "section",
      "number": "926",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-926",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/9/crossheading/supplementary"
    },
    {
      "path": "section/927",
      "kind": "section",
      "number": "927",
      "heading": "Regulation-making powers: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-927",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/9/crossheading/supplementary"
    },
    {
      "path": "part/15/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Deduction from non-commercial payments by companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/928",
      "kind": "section",
      "number": "928",
      "heading": "Chargeable payments connected with exempt distributions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-928",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/10"
    },
    {
      "path": "part/15/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "Payments between companies etc: exception from duties to deduct",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/11/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11"
    },
    {
      "path": "section/929",
      "kind": "section",
      "number": "929",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-929",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11/crossheading/introduction"
    },
    {
      "path": "part/15/chapter/11/crossheading/exception-from-duties-to-deduct-for-excepted-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Exception from duties to deduct for excepted payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11"
    },
    {
      "path": "section/930",
      "kind": "section",
      "number": "930",
      "heading": "Exception from duties to deduct sums representing income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-930",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11/crossheading/exception-from-duties-to-deduct-for-excepted-payments"
    },
    {
      "path": "section/931",
      "kind": "section",
      "number": "931",
      "heading": "Power to make directions disapplying section 930",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-931",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11/crossheading/exception-from-duties-to-deduct-for-excepted-payments"
    },
    {
      "path": "section/932",
      "kind": "section",
      "number": "932",
      "heading": "Meaning of “qualifying partnership”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-932",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11/crossheading/exception-from-duties-to-deduct-for-excepted-payments"
    },
    {
      "path": "part/15/chapter/11/crossheading/excepted-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Excepted payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11"
    },
    {
      "path": "section/933",
      "kind": "section",
      "number": "933",
      "heading": "UK resident companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-933",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11/crossheading/excepted-payments"
    },
    {
      "path": "section/934",
      "kind": "section",
      "number": "934",
      "heading": "Non-UK resident companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-934",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/11/crossheading/excepted-payments"
    },
    {
      "path": "section/935",
      "kind": "section",
      "number": "935",
      "heading": "PEP and ISA managers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-935",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/11/crossheading/excepted-payments"
    },
    {
      "path": "section/936",
      "kind": "section",
      "number": "936",
      "heading": "Recipients who are to be paid gross",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-936",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/11/crossheading/excepted-payments"
    },
    {
      "path": "section/937",
      "kind": "section",
      "number": "937",
      "heading": "Partnerships",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-937",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/11/crossheading/excepted-payments"
    },
    {
      "path": "part/15/chapter/11/crossheading/incorrect-belief-that-payment-is-an-excepted-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Incorrect belief that payment is an excepted payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11"
    },
    {
      "path": "section/938",
      "kind": "section",
      "number": "938",
      "heading": "Consequences of reasonable but incorrect belief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-938",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/11/crossheading/incorrect-belief-that-payment-is-an-excepted-payment"
    },
    {
      "path": "part/15/chapter/12",
      "kind": "chapter",
      "number": "12",
      "heading": "Funding bonds",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/939",
      "kind": "section",
      "number": "939",
      "heading": "Duty to retain bonds where issue treated as payment of interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-939",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/12"
    },
    {
      "path": "section/940",
      "kind": "section",
      "number": "940",
      "heading": "Exception from duty to retain bonds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-940",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/12"
    },
    {
      "path": "section/940A",
      "kind": "section",
      "number": "940A",
      "heading": "No appropriate bond or combination of bonds",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-940A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/12"
    },
    {
      "path": "part/15/chapter/13",
      "kind": "chapter",
      "number": "13",
      "heading": "Unauthorised unit trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/941",
      "kind": "section",
      "number": "941",
      "heading": "Deemed payments to unit holders and deemed deductions of income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-941",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/13"
    },
    {
      "path": "section/942",
      "kind": "section",
      "number": "942",
      "heading": "Income tax to be collected from trustees",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-942",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/chapter/13"
    },
    {
      "path": "section/943",
      "kind": "section",
      "number": "943",
      "heading": "Calculation of trustees' income pool",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-943",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/13"
    },
    {
      "path": "section/943A",
      "kind": "section",
      "number": "...",
      "heading": "Treatment of cases involving double tax relief",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-943A",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/13"
    },
    {
      "path": "section/943B",
      "kind": "section",
      "number": "943B",
      "heading": "The “foreign element” of a deemed deduction or deemed income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-943B",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/13"
    },
    {
      "path": "section/943C",
      "kind": "section",
      "number": "943C",
      "heading": "Calculation of trustees' double tax relief pool",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-943C",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/13"
    },
    {
      "path": "section/943D",
      "kind": "section",
      "number": "943D",
      "heading": "Annual statements",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-943D",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/13"
    },
    {
      "path": "part/15/chapter/14",
      "kind": "chapter",
      "number": "14",
      "heading": "Tax avoidance: directions for duty to deduct to apply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/944",
      "kind": "section",
      "number": "944",
      "heading": "Directions for deduction from payments to non-UK residents",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-944",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/14"
    },
    {
      "path": "part/15/chapter/15",
      "kind": "chapter",
      "number": "15",
      "heading": "Collection: deposit-takers, building societies and certain companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/15/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15"
    },
    {
      "path": "section/945",
      "kind": "section",
      "number": "945",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-945",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/introduction"
    },
    {
      "path": "section/946",
      "kind": "section",
      "number": "946",
      "heading": "Payments within this section",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-946",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/15/crossheading/introduction"
    },
    {
      "path": "section/947",
      "kind": "section",
      "number": "947",
      "heading": "Return periods",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-947",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/introduction"
    },
    {
      "path": "section/948",
      "kind": "section",
      "number": "948",
      "heading": "Meaning of “accounting period”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-948",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/15/crossheading/introduction"
    },
    {
      "path": "part/15/chapter/15/crossheading/returns-of-income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Returns of income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15"
    },
    {
      "path": "section/949",
      "kind": "section",
      "number": "949",
      "heading": "Payments in an accounting period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-949",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/returns-of-income-tax"
    },
    {
      "path": "section/950",
      "kind": "section",
      "number": "950",
      "heading": "Payments otherwise than in an accounting period",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-950",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/returns-of-income-tax"
    },
    {
      "path": "part/15/chapter/15/crossheading/collection-and-payment-of-income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Collection and payment of income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15"
    },
    {
      "path": "section/951",
      "kind": "section",
      "number": "951",
      "heading": "Collection and payment of income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-951",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/collection-and-payment-of-income-tax"
    },
    {
      "path": "part/15/chapter/15/crossheading/setoff",
      "kind": "crossheading",
      "number": null,
      "heading": "Set-off",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15"
    },
    {
      "path": "section/952",
      "kind": "section",
      "number": "952",
      "heading": "Conditions for a set-off claim",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-952",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/setoff"
    },
    {
      "path": "section/953",
      "kind": "section",
      "number": "953",
      "heading": "How a set-off claim works",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-953",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/15/crossheading/setoff"
    },
    {
      "path": "section/954",
      "kind": "section",
      "number": "954",
      "heading": "Proceedings begun after a set-off claim is made",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-954",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/setoff"
    },
    {
      "path": "section/955",
      "kind": "section",
      "number": "955",
      "heading": "Proceedings begun before a set-off claim is made",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-955",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/15/crossheading/setoff"
    },
    {
      "path": "part/15/chapter/15/crossheading/assessments-and-errors",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments and errors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15"
    },
    {
      "path": "section/956",
      "kind": "section",
      "number": "956",
      "heading": "Assessments where section 946 payment included in return",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-956",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/assessments-and-errors"
    },
    {
      "path": "section/957",
      "kind": "section",
      "number": "957",
      "heading": "Assessments in other cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-957",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/assessments-and-errors"
    },
    {
      "path": "section/958",
      "kind": "section",
      "number": "958",
      "heading": "Payer's duty to deliver amended return",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-958",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/assessments-and-errors"
    },
    {
      "path": "section/959",
      "kind": "section",
      "number": "959",
      "heading": "Application of Income Tax Acts provisions about time limits for assessments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-959",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/assessments-and-errors"
    },
    {
      "path": "section/960",
      "kind": "section",
      "number": "960",
      "heading": "Further provisions about assessments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-960",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/assessments-and-errors"
    },
    {
      "path": "part/15/chapter/15/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15"
    },
    {
      "path": "section/961",
      "kind": "section",
      "number": "961",
      "heading": "Relationship between Chapter and Income Tax Acts powers",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-961",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/supplementary"
    },
    {
      "path": "section/962",
      "kind": "section",
      "number": "962",
      "heading": "Power to make regulations modifying Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-962",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/15/crossheading/supplementary"
    },
    {
      "path": "part/15/chapter/16",
      "kind": "chapter",
      "number": "16",
      "heading": "Collection: certain payments by other persons",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/963",
      "kind": "section",
      "number": "963",
      "heading": "Collection of income tax on certain payments by other persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-963",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/16"
    },
    {
      "path": "section/963A",
      "kind": "section",
      "number": "963A",
      "heading": "Power to make regulations modifying section 963",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-963A",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/16"
    },
    {
      "path": "part/15/chapter/17",
      "kind": "chapter",
      "number": "17",
      "heading": "Collection through self-assessment return",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/964",
      "kind": "section",
      "number": "964",
      "heading": "Collection through self-assessment return",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-964",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/17"
    },
    {
      "path": "part/15/chapter/18",
      "kind": "chapter",
      "number": "18",
      "heading": "Other regimes involving the deduction of income tax at source",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/18/crossheading/visiting-performers",
      "kind": "crossheading",
      "number": null,
      "heading": "Visiting performers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18"
    },
    {
      "path": "section/965",
      "kind": "section",
      "number": "965",
      "heading": "Overview of sections 966 to 970",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-965",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/18/crossheading/visiting-performers"
    },
    {
      "path": "section/966",
      "kind": "section",
      "number": "966",
      "heading": "Duty to deduct and account for sums representing income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-966",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18/crossheading/visiting-performers"
    },
    {
      "path": "section/967",
      "kind": "section",
      "number": "967",
      "heading": "Calculation of sums representing income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-967",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18/crossheading/visiting-performers"
    },
    {
      "path": "section/968",
      "kind": "section",
      "number": "968",
      "heading": "Treatment of sums representing income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-968",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18/crossheading/visiting-performers"
    },
    {
      "path": "section/969",
      "kind": "section",
      "number": "969",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-969",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18/crossheading/visiting-performers"
    },
    {
      "path": "section/970",
      "kind": "section",
      "number": "970",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-970",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18/crossheading/visiting-performers"
    },
    {
      "path": "part/15/chapter/18/crossheading/nonresident-landlords",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-resident landlords",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18"
    },
    {
      "path": "section/971",
      "kind": "section",
      "number": "971",
      "heading": "Income tax due in respect of income of non-resident landlords",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-971",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/18/crossheading/nonresident-landlords"
    },
    {
      "path": "section/972",
      "kind": "section",
      "number": "972",
      "heading": "Regulations under section 971",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-972",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/18/crossheading/nonresident-landlords"
    },
    {
      "path": "part/15/chapter/18/crossheading/real-estate-investment-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Real Estate Investment Trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/18"
    },
    {
      "path": "section/973",
      "kind": "section",
      "number": "973",
      "heading": "Income tax due in respect of distributions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-973",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/18/crossheading/real-estate-investment-trusts"
    },
    {
      "path": "section/974",
      "kind": "section",
      "number": "974",
      "heading": "Regulations under section 973",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-974",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/18/crossheading/real-estate-investment-trusts"
    },
    {
      "path": "part/15/chapter/19",
      "kind": "chapter",
      "number": "19",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/15/chapter/19/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/19"
    },
    {
      "path": "section/975",
      "kind": "section",
      "number": "975",
      "heading": "Statements about deduction of income tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-975",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/975A",
      "kind": "section",
      "number": "975A",
      "heading": "Statements about certain payments of interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-975A",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/976",
      "kind": "section",
      "number": "976",
      "heading": "Arrangements for payments of interest less tax or at specified net rate",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-976",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/977",
      "kind": "section",
      "number": "977",
      "heading": "Payments to companies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-977",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/978",
      "kind": "section",
      "number": "978",
      "heading": "Application to public departments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-978",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/979",
      "kind": "section",
      "number": "979",
      "heading": "Designated international organisations: exceptions from duties to deduct",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-979",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/979A",
      "kind": "section",
      "number": "979A",
      "heading": "FSCS payments representing interest",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-979A",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/980",
      "kind": "section",
      "number": "980",
      "heading": "Derivative contracts: exception from duties to deduct",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-980",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/981",
      "kind": "section",
      "number": "981",
      "heading": "Foreign currency securities etc: exception from duties to deduct",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-981",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/981A",
      "kind": "section",
      "number": "981A",
      "heading": "Offshore receipts in respect of intangible property: exception from duties to deduct",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-981A",
      "extent": null,
      "status": "repealed",
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "section/982",
      "kind": "section",
      "number": "982",
      "heading": "Income tax is calculated by reference to gross amounts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-982",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/supplementary"
    },
    {
      "path": "part/15/chapter/19/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19"
    },
    {
      "path": "section/983",
      "kind": "section",
      "number": "983",
      "heading": "Meaning of “deposit”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-983",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/interpretation"
    },
    {
      "path": "section/984",
      "kind": "section",
      "number": "984",
      "heading": "Meaning of “financial instrument”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-984",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/interpretation"
    },
    {
      "path": "section/985",
      "kind": "section",
      "number": "985",
      "heading": "Meaning of “qualifying certificate of deposit”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-985",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/interpretation"
    },
    {
      "path": "section/986",
      "kind": "section",
      "number": "986",
      "heading": "Meaning of “qualifying uncertificated eligible debt security unit”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-986",
      "extent": null,
      "status": null,
      "parent": "part/15/chapter/19/crossheading/interpretation"
    },
    {
      "path": "section/987",
      "kind": "section",
      "number": "987",
      "heading": "Meaning of “quoted Eurobond”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-987",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/chapter/19/crossheading/interpretation"
    },
    {
      "path": "part/16",
      "kind": "part",
      "number": "16",
      "heading": "Income Tax Acts definitions etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/16/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Definitions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16"
    },
    {
      "path": "section/988",
      "kind": "section",
      "number": "988",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-988",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/989",
      "kind": "section",
      "number": "989",
      "heading": "The definitions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-989",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/990",
      "kind": "section",
      "number": "990",
      "heading": "Meaning of “Act”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-990",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/991",
      "kind": "section",
      "number": "991",
      "heading": "Meaning of “bank”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-991",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/992",
      "kind": "section",
      "number": "992",
      "heading": "Meaning of “company”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-992",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/993",
      "kind": "section",
      "number": "993",
      "heading": "Meaning of “connected” persons",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-993",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/994",
      "kind": "section",
      "number": "994",
      "heading": "Meaning of “connected” persons: supplementary",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-994",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/995",
      "kind": "section",
      "number": "995",
      "heading": "Meaning of “control”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-995",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/996",
      "kind": "section",
      "number": "996",
      "heading": "Meaning of “farming” and related expressions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-996",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/997",
      "kind": "section",
      "number": "997",
      "heading": "Meaning of “generally accepted accounting practice” and related expressions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-997",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/998",
      "kind": "section",
      "number": "998",
      "heading": "Meaning of “grossing up”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-998",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/998A",
      "kind": "section",
      "number": "998A",
      "heading": "Meaning of “hire-purchase agreement”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-998A",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/999",
      "kind": "section",
      "number": "999",
      "heading": "Meaning of “local authority”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-999",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1000",
      "kind": "section",
      "number": "1000",
      "heading": "Meaning of “local authority association”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1000",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1001",
      "kind": "section",
      "number": "1001",
      "heading": "Meaning of “offshore installation”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1001",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1002",
      "kind": "section",
      "number": "1002",
      "heading": "Regulations about the meaning of “offshore installation”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1002",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1003",
      "kind": "section",
      "number": "1003",
      "heading": "Meaning of “oil and gas exploration and appraisal”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1003",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1004",
      "kind": "section",
      "number": "1004",
      "heading": "Meaning of “property investment LLP”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1004",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1005",
      "kind": "section",
      "number": "1005",
      "heading": "Meaning of “recognised stock exchange”etc",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1005",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1006",
      "kind": "section",
      "number": "1006",
      "heading": "Meaning of “research and development”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1006",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1007",
      "kind": "section",
      "number": "1007",
      "heading": "Meaning of “unit trust scheme”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1007",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/1007A",
      "kind": "section",
      "number": "1007A",
      "heading": "Meaning of “permanent establishment”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1007A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "part/16/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Other Income Tax Acts provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16"
    },
    {
      "path": "section/1008",
      "kind": "section",
      "number": "1008",
      "heading": "Scotland",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1008",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1009",
      "kind": "section",
      "number": "1009",
      "heading": "Sources of income within the charge to income tax or corporation tax",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1009",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1010",
      "kind": "section",
      "number": "1010",
      "heading": "Application of Income Tax Acts to recognised investment exchanges",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1010",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1011",
      "kind": "section",
      "number": "1011",
      "heading": "References to married persons, or civil partners, living together",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1011",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1012",
      "kind": "section",
      "number": "1012",
      "heading": "Relationship between rules on highest part of total income",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1012",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1013",
      "kind": "section",
      "number": "1013",
      "heading": "Territorial sea of the United Kingdom",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1013",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1014",
      "kind": "section",
      "number": "1014",
      "heading": "Orders and regulations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1014",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1015",
      "kind": "section",
      "number": "1015",
      "heading": "Territorial scope of charges under certain provisions to which section 1016 applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1015",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/1016",
      "kind": "section",
      "number": "1016",
      "heading": "Table of provisions to which this section applies",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1016",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "part/17",
      "kind": "part",
      "number": "17",
      "heading": "Definitions for purposes of Act and final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/17/crossheading/definitions-for-the-purposes-of-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions for the purposes of Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/17"
    },
    {
      "path": "section/1017",
      "kind": "section",
      "number": "1017",
      "heading": "Abbreviated references to Acts",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1017",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1018",
      "kind": "section",
      "number": "1018",
      "heading": "“Act” to include Scottish and Northern Ireland legislation in some cases",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1018",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1019",
      "kind": "section",
      "number": "1019",
      "heading": "Meaning of “certificate of deposit”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1019",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1020",
      "kind": "section",
      "number": "1020",
      "heading": "Claims and elections",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1020",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1021",
      "kind": "section",
      "number": "1021",
      "heading": "Application of definitions of “connected” persons and “control”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1021",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1022",
      "kind": "section",
      "number": "1022",
      "heading": "Meaning of “debenture”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1022",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1023",
      "kind": "section",
      "number": "1023",
      "heading": "Meaning of “double taxation arrangements”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1023",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1024",
      "kind": "section",
      "number": "1024",
      "heading": "Meaning of “gilt-edged securities”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1024",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1025",
      "kind": "section",
      "number": "1025",
      "heading": "Meaning of “modified net income”",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1025",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1026",
      "kind": "section",
      "number": "1026",
      "heading": "Meaning of “non-qualifying income” for the purposes of section 1025",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1026",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/17/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "part/17/crossheading/final-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/17"
    },
    {
      "path": "section/1027",
      "kind": "section",
      "number": "1027",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1027",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1028",
      "kind": "section",
      "number": "1028",
      "heading": "Power to make consequential provision",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1028",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1029",
      "kind": "section",
      "number": "1029",
      "heading": "Power to undo changes",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1029",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1030",
      "kind": "section",
      "number": "1030",
      "heading": "Transitional provisions and savings",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1030",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1031",
      "kind": "section",
      "number": "1031",
      "heading": "Repeals and revocations",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1031",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1032",
      "kind": "section",
      "number": "1032",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1032",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1033",
      "kind": "section",
      "number": "1033",
      "heading": "Extent",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1033",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1034",
      "kind": "section",
      "number": "1034",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1034",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "section/1035",
      "kind": "section",
      "number": "1035",
      "heading": "Short title",
      "url": "https://openlegislation.uk/income-tax-act-2007/section-1035",
      "extent": null,
      "status": null,
      "parent": "part/17/crossheading/final-provisions"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Minor and consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Income and Corporation Taxes Act 1988",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-74",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-75",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-76",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-77",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-84",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-88",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-92",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-93",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-103",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-104",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-107",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-108",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-109",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-110",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-113",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-114",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-115",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-116",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-117",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-118",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-119",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-120",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-121",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-122",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-123",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-124",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-125",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-127",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-128",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-129",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-130",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-131",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-132",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/133",
      "kind": "paragraph",
      "number": "133",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-133",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/134",
      "kind": "paragraph",
      "number": "134",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-134",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/135",
      "kind": "paragraph",
      "number": "135",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-135",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/136",
      "kind": "paragraph",
      "number": "136",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-136",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/137",
      "kind": "paragraph",
      "number": "137",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-137",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/138",
      "kind": "paragraph",
      "number": "138",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-138",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/139",
      "kind": "paragraph",
      "number": "139",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-139",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/140",
      "kind": "paragraph",
      "number": "140",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-140",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/141",
      "kind": "paragraph",
      "number": "141",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-141",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/142",
      "kind": "paragraph",
      "number": "142",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-142",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/143",
      "kind": "paragraph",
      "number": "143",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-143",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/144",
      "kind": "paragraph",
      "number": "144",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-144",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/145",
      "kind": "paragraph",
      "number": "145",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-145",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/146",
      "kind": "paragraph",
      "number": "146",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-146",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/147",
      "kind": "paragraph",
      "number": "147",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-147",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/148",
      "kind": "paragraph",
      "number": "148",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-148",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/149",
      "kind": "paragraph",
      "number": "149",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-149",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/150",
      "kind": "paragraph",
      "number": "150",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-150",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/151",
      "kind": "paragraph",
      "number": "151",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-151",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/152",
      "kind": "paragraph",
      "number": "152",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-152",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/153",
      "kind": "paragraph",
      "number": "153",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-153",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/154",
      "kind": "paragraph",
      "number": "154",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-154",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/155",
      "kind": "paragraph",
      "number": "155",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-155",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/156",
      "kind": "paragraph",
      "number": "156",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-156",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/157",
      "kind": "paragraph",
      "number": "157",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-157",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/158",
      "kind": "paragraph",
      "number": "158",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-158",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/159",
      "kind": "paragraph",
      "number": "159",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-159",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/160",
      "kind": "paragraph",
      "number": "160",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-160",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/161",
      "kind": "paragraph",
      "number": "161",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-161",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/162",
      "kind": "paragraph",
      "number": "162",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-162",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/163",
      "kind": "paragraph",
      "number": "163",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-163",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/164",
      "kind": "paragraph",
      "number": "164",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-164",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/165",
      "kind": "paragraph",
      "number": "165",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-165",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/166",
      "kind": "paragraph",
      "number": "166",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-166",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/167",
      "kind": "paragraph",
      "number": "167",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-167",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/168",
      "kind": "paragraph",
      "number": "168",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-168",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/169",
      "kind": "paragraph",
      "number": "169",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-169",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/170",
      "kind": "paragraph",
      "number": "170",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-170",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/171",
      "kind": "paragraph",
      "number": "171",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-171",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/172",
      "kind": "paragraph",
      "number": "172",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-172",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/173",
      "kind": "paragraph",
      "number": "173",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-173",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/174",
      "kind": "paragraph",
      "number": "174",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-174",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/175",
      "kind": "paragraph",
      "number": "175",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-175",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/176",
      "kind": "paragraph",
      "number": "176",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-176",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/177",
      "kind": "paragraph",
      "number": "177",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-177",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/178",
      "kind": "paragraph",
      "number": "178",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-178",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/179",
      "kind": "paragraph",
      "number": "179",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-179",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/180",
      "kind": "paragraph",
      "number": "180",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-180",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/181",
      "kind": "paragraph",
      "number": "181",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-181",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/182",
      "kind": "paragraph",
      "number": "182",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-182",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/183",
      "kind": "paragraph",
      "number": "183",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-183",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/184",
      "kind": "paragraph",
      "number": "184",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-184",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/185",
      "kind": "paragraph",
      "number": "185",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-185",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/186",
      "kind": "paragraph",
      "number": "186",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-186",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/187",
      "kind": "paragraph",
      "number": "187",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-187",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/188",
      "kind": "paragraph",
      "number": "188",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-188",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/189",
      "kind": "paragraph",
      "number": "189",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-189",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/190",
      "kind": "paragraph",
      "number": "190",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-190",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/191",
      "kind": "paragraph",
      "number": "191",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-191",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/192",
      "kind": "paragraph",
      "number": "192",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-192",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/193",
      "kind": "paragraph",
      "number": "193",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-193",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/194",
      "kind": "paragraph",
      "number": "194",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-194",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/195",
      "kind": "paragraph",
      "number": "195",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-195",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/196",
      "kind": "paragraph",
      "number": "196",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-196",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/197",
      "kind": "paragraph",
      "number": "197",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-197",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/198",
      "kind": "paragraph",
      "number": "198",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-198",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/199",
      "kind": "paragraph",
      "number": "199",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-199",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/200",
      "kind": "paragraph",
      "number": "200",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-200",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/201",
      "kind": "paragraph",
      "number": "201",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-201",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/202",
      "kind": "paragraph",
      "number": "202",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-202",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/203",
      "kind": "paragraph",
      "number": "203",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-203",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/204",
      "kind": "paragraph",
      "number": "204",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-204",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/205",
      "kind": "paragraph",
      "number": "205",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-205",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/206",
      "kind": "paragraph",
      "number": "206",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-206",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/207",
      "kind": "paragraph",
      "number": "207",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-207",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/208",
      "kind": "paragraph",
      "number": "208",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-208",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/209",
      "kind": "paragraph",
      "number": "209",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-209",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/210",
      "kind": "paragraph",
      "number": "210",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-210",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/211",
      "kind": "paragraph",
      "number": "211",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-211",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/212",
      "kind": "paragraph",
      "number": "212",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-212",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/213",
      "kind": "paragraph",
      "number": "213",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-213",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/214",
      "kind": "paragraph",
      "number": "214",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-214",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/215",
      "kind": "paragraph",
      "number": "215",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-215",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/216",
      "kind": "paragraph",
      "number": "216",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-216",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/217",
      "kind": "paragraph",
      "number": "217",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-217",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/218",
      "kind": "paragraph",
      "number": "218",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-218",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/219",
      "kind": "paragraph",
      "number": "219",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-219",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/220",
      "kind": "paragraph",
      "number": "220",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-220",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/221",
      "kind": "paragraph",
      "number": "221",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-221",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/222",
      "kind": "paragraph",
      "number": "222",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-222",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/223",
      "kind": "paragraph",
      "number": "223",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-223",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/224",
      "kind": "paragraph",
      "number": "224",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-224",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/225",
      "kind": "paragraph",
      "number": "225",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-225",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/226",
      "kind": "paragraph",
      "number": "226",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-226",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/227",
      "kind": "paragraph",
      "number": "227",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-227",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/228",
      "kind": "paragraph",
      "number": "228",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-228",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/229",
      "kind": "paragraph",
      "number": "229",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-229",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/230",
      "kind": "paragraph",
      "number": "230",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-230",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/231",
      "kind": "paragraph",
      "number": "231",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-231",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/232",
      "kind": "paragraph",
      "number": "232",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-232",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/233",
      "kind": "paragraph",
      "number": "233",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-233",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/234",
      "kind": "paragraph",
      "number": "234",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-234",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/235",
      "kind": "paragraph",
      "number": "235",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-235",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/236",
      "kind": "paragraph",
      "number": "236",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-236",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/237",
      "kind": "paragraph",
      "number": "237",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-237",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/238",
      "kind": "paragraph",
      "number": "238",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-238",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/239",
      "kind": "paragraph",
      "number": "239",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-239",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/240",
      "kind": "paragraph",
      "number": "240",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-240",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Other enactments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/2/crossheading/chevening-estate-act-1959-c-49",
      "kind": "crossheading",
      "number": null,
      "heading": "Chevening Estate Act 1959 (c. 49)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/241",
      "kind": "paragraph",
      "number": "241",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-241",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/chevening-estate-act-1959-c-49"
    },
    {
      "path": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes Management Act 1970 (c. 9)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/242",
      "kind": "paragraph",
      "number": "242",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-242",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/243",
      "kind": "paragraph",
      "number": "243",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-243",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/244",
      "kind": "paragraph",
      "number": "244",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-244",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/245",
      "kind": "paragraph",
      "number": "245",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-245",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/246",
      "kind": "paragraph",
      "number": "246",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-246",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/247",
      "kind": "paragraph",
      "number": "247",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-247",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/248",
      "kind": "paragraph",
      "number": "248",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-248",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/249",
      "kind": "paragraph",
      "number": "249",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-249",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/250",
      "kind": "paragraph",
      "number": "250",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-250",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/251",
      "kind": "paragraph",
      "number": "251",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-251",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/252",
      "kind": "paragraph",
      "number": "252",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-252",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/253",
      "kind": "paragraph",
      "number": "253",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-253",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/254",
      "kind": "paragraph",
      "number": "254",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-254",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/255",
      "kind": "paragraph",
      "number": "255",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-255",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/256",
      "kind": "paragraph",
      "number": "256",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-256",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/257",
      "kind": "paragraph",
      "number": "257",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-257",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/258",
      "kind": "paragraph",
      "number": "258",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-258",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/259",
      "kind": "paragraph",
      "number": "259",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-259",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/260",
      "kind": "paragraph",
      "number": "260",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-260",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/261",
      "kind": "paragraph",
      "number": "261",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-261",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/262",
      "kind": "paragraph",
      "number": "262",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-262",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/263",
      "kind": "paragraph",
      "number": "263",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-263",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/paragraph/264",
      "kind": "paragraph",
      "number": "264",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-264",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970-c-9"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1971-c-68",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1971 (c. 68)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/265",
      "kind": "paragraph",
      "number": "265",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-265",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1971-c-68"
    },
    {
      "path": "schedule/1/part/2/crossheading/biological-standards-act-1975-c-4",
      "kind": "crossheading",
      "number": null,
      "heading": "Biological Standards Act 1975 (c. 4)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/266",
      "kind": "paragraph",
      "number": "266",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-266",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/biological-standards-act-1975-c-4"
    },
    {
      "path": "schedule/1/part/2/crossheading/house-of-commons-disqualification-act-1975-c-24",
      "kind": "crossheading",
      "number": null,
      "heading": "House of Commons Disqualification Act 1975 (c. 24)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/267",
      "kind": "paragraph",
      "number": "267",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-267",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/house-of-commons-disqualification-act-1975-c-24"
    },
    {
      "path": "schedule/1/part/2/crossheading/inheritance-tax-act-1984-c-51",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance Tax Act 1984 (c. 51)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/268",
      "kind": "paragraph",
      "number": "268",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-268",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984-c-51"
    },
    {
      "path": "schedule/1/paragraph/269",
      "kind": "paragraph",
      "number": "269",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-269",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984-c-51"
    },
    {
      "path": "schedule/1/paragraph/270",
      "kind": "paragraph",
      "number": "270",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-270",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984-c-51"
    },
    {
      "path": "schedule/1/paragraph/271",
      "kind": "paragraph",
      "number": "271",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-271",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984-c-51"
    },
    {
      "path": "schedule/1/part/2/crossheading/administration-of-justice-act-1985-c-61",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration of Justice Act 1985 (c. 61)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/272",
      "kind": "paragraph",
      "number": "272",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-272",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/administration-of-justice-act-1985-c-61"
    },
    {
      "path": "schedule/1/part/2/crossheading/building-societies-act-1986-c-53",
      "kind": "crossheading",
      "number": null,
      "heading": "Building Societies Act 1986 (c. 53)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/273",
      "kind": "paragraph",
      "number": "273",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-273",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/building-societies-act-1986-c-53"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1988-c-39",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1988 (c. 39)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/274",
      "kind": "paragraph",
      "number": "274",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-274",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1988-c-39"
    },
    {
      "path": "schedule/1/paragraph/275",
      "kind": "paragraph",
      "number": "275",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-275",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1988-c-39"
    },
    {
      "path": "schedule/1/paragraph/276",
      "kind": "paragraph",
      "number": "276",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-276",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1988-c-39"
    },
    {
      "path": "schedule/1/paragraph/277",
      "kind": "paragraph",
      "number": "277",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-277",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1988-c-39"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1989-c-26",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1989 (c. 26)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/278",
      "kind": "paragraph",
      "number": "278",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-278",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989-c-26"
    },
    {
      "path": "schedule/1/paragraph/279",
      "kind": "paragraph",
      "number": "279",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-279",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1989-c-26"
    },
    {
      "path": "schedule/1/paragraph/280",
      "kind": "paragraph",
      "number": "280",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-280",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989-c-26"
    },
    {
      "path": "schedule/1/paragraph/281",
      "kind": "paragraph",
      "number": "281",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-281",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989-c-26"
    },
    {
      "path": "schedule/1/paragraph/282",
      "kind": "paragraph",
      "number": "282",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-282",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989-c-26"
    },
    {
      "path": "schedule/1/paragraph/283",
      "kind": "paragraph",
      "number": "283",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-283",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989-c-26"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1990-c-29",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1990 (c. 29)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/284",
      "kind": "paragraph",
      "number": "284",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-284",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1990-c-29"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1991-c-31",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1991 (c. 31)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/285",
      "kind": "paragraph",
      "number": "285",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-285",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1991-c-31"
    },
    {
      "path": "schedule/1/paragraph/286",
      "kind": "paragraph",
      "number": "286",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-286",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1991-c-31"
    },
    {
      "path": "schedule/1/paragraph/287",
      "kind": "paragraph",
      "number": "287",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-287",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1991-c-31"
    },
    {
      "path": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-act-1992-c-4",
      "kind": "crossheading",
      "number": null,
      "heading": "Social Security Contributions and Benefits Act 1992 (c. 4)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/288",
      "kind": "paragraph",
      "number": "288",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-288",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-act-1992-c-4"
    },
    {
      "path": "schedule/1/paragraph/289",
      "kind": "paragraph",
      "number": "289",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-289",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-act-1992-c-4"
    },
    {
      "path": "schedule/1/paragraph/290",
      "kind": "paragraph",
      "number": "290",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-290",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-act-1992-c-4"
    },
    {
      "path": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-northern-ireland-act-1992-c-7",
      "kind": "crossheading",
      "number": null,
      "heading": "Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/291",
      "kind": "paragraph",
      "number": "291",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-291",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-northern-ireland-act-1992-c-7"
    },
    {
      "path": "schedule/1/paragraph/292",
      "kind": "paragraph",
      "number": "292",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-292",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-northern-ireland-act-1992-c-7"
    },
    {
      "path": "schedule/1/paragraph/293",
      "kind": "paragraph",
      "number": "293",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-293",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/social-security-contributions-and-benefits-northern-ireland-act-1992-c-7"
    },
    {
      "path": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of Chargeable Gains Act 1992 (c. 12)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/294",
      "kind": "paragraph",
      "number": "294",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-294",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/295",
      "kind": "paragraph",
      "number": "295",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-295",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/296",
      "kind": "paragraph",
      "number": "296",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-296",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/297",
      "kind": "paragraph",
      "number": "297",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-297",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/298",
      "kind": "paragraph",
      "number": "298",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-298",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/299",
      "kind": "paragraph",
      "number": "299",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-299",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/300",
      "kind": "paragraph",
      "number": "300",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-300",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/301",
      "kind": "paragraph",
      "number": "301",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-301",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/302",
      "kind": "paragraph",
      "number": "302",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-302",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/303",
      "kind": "paragraph",
      "number": "303",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-303",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/304",
      "kind": "paragraph",
      "number": "304",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-304",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/305",
      "kind": "paragraph",
      "number": "305",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-305",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/306",
      "kind": "paragraph",
      "number": "306",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-306",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/307",
      "kind": "paragraph",
      "number": "307",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-307",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/308",
      "kind": "paragraph",
      "number": "308",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-308",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/309",
      "kind": "paragraph",
      "number": "309",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-309",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/310",
      "kind": "paragraph",
      "number": "310",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-310",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/311",
      "kind": "paragraph",
      "number": "311",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-311",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/312",
      "kind": "paragraph",
      "number": "312",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-312",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/313",
      "kind": "paragraph",
      "number": "313",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-313",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/314",
      "kind": "paragraph",
      "number": "314",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-314",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/315",
      "kind": "paragraph",
      "number": "315",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-315",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/316",
      "kind": "paragraph",
      "number": "316",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-316",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/317",
      "kind": "paragraph",
      "number": "317",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-317",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/318",
      "kind": "paragraph",
      "number": "318",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-318",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/319",
      "kind": "paragraph",
      "number": "319",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-319",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/320",
      "kind": "paragraph",
      "number": "320",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-320",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/321",
      "kind": "paragraph",
      "number": "321",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-321",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/322",
      "kind": "paragraph",
      "number": "322",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-322",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/323",
      "kind": "paragraph",
      "number": "323",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-323",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/324",
      "kind": "paragraph",
      "number": "324",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-324",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/325",
      "kind": "paragraph",
      "number": "325",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-325",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/326",
      "kind": "paragraph",
      "number": "326",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-326",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/327",
      "kind": "paragraph",
      "number": "327",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-327",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/328",
      "kind": "paragraph",
      "number": "328",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-328",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/329",
      "kind": "paragraph",
      "number": "329",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-329",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/330",
      "kind": "paragraph",
      "number": "330",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-330",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/331",
      "kind": "paragraph",
      "number": "331",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-331",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/332",
      "kind": "paragraph",
      "number": "332",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-332",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/333",
      "kind": "paragraph",
      "number": "333",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-333",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/334",
      "kind": "paragraph",
      "number": "334",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-334",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/335",
      "kind": "paragraph",
      "number": "335",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-335",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/336",
      "kind": "paragraph",
      "number": "336",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-336",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/337",
      "kind": "paragraph",
      "number": "337",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-337",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/338",
      "kind": "paragraph",
      "number": "338",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-338",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/339",
      "kind": "paragraph",
      "number": "339",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-339",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/340",
      "kind": "paragraph",
      "number": "340",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-340",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/341",
      "kind": "paragraph",
      "number": "341",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-341",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/342",
      "kind": "paragraph",
      "number": "342",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-342",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/343",
      "kind": "paragraph",
      "number": "343",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-343",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/344",
      "kind": "paragraph",
      "number": "344",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-344",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/345",
      "kind": "paragraph",
      "number": "345",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-345",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/346",
      "kind": "paragraph",
      "number": "346",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-346",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/347",
      "kind": "paragraph",
      "number": "347",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-347",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/348",
      "kind": "paragraph",
      "number": "348",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-348",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/paragraph/349",
      "kind": "paragraph",
      "number": "349",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-349",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992-c-12"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-no-2-act-1992-c-48",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No. 2) Act 1992 (c. 48)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/350",
      "kind": "paragraph",
      "number": "350",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-350",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-no-2-act-1992-c-48"
    },
    {
      "path": "schedule/1/part/2/crossheading/tribunals-and-inquiries-act-1992-c-53",
      "kind": "crossheading",
      "number": null,
      "heading": "Tribunals and Inquiries Act 1992 (c. 53)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/351",
      "kind": "paragraph",
      "number": "351",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-351",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/tribunals-and-inquiries-act-1992-c-53"
    },
    {
      "path": "schedule/1/part/2/crossheading/judicial-pensions-and-retirement-act-1993-c-8",
      "kind": "crossheading",
      "number": null,
      "heading": "Judicial Pensions and Retirement Act 1993 (c. 8)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/352",
      "kind": "paragraph",
      "number": "352",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-352",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/judicial-pensions-and-retirement-act-1993-c-8"
    },
    {
      "path": "schedule/1/part/2/crossheading/charities-act-1993-c-10",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities Act 1993 (c. 10)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/353",
      "kind": "paragraph",
      "number": "353",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-353",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/charities-act-1993-c-10"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1993-c-34",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1993 (c. 34)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/354",
      "kind": "paragraph",
      "number": "354",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-354",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/paragraph/355",
      "kind": "paragraph",
      "number": "355",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-355",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/paragraph/356",
      "kind": "paragraph",
      "number": "356",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-356",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/paragraph/357",
      "kind": "paragraph",
      "number": "357",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-357",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/paragraph/358",
      "kind": "paragraph",
      "number": "358",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-358",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/paragraph/359",
      "kind": "paragraph",
      "number": "359",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-359",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/paragraph/360",
      "kind": "paragraph",
      "number": "360",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-360",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/paragraph/361",
      "kind": "paragraph",
      "number": "361",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-361",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993-c-34"
    },
    {
      "path": "schedule/1/part/2/crossheading/agriculture-act-1993-c-37",
      "kind": "crossheading",
      "number": null,
      "heading": "Agriculture Act 1993 (c. 37)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/362",
      "kind": "paragraph",
      "number": "362",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-362",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/agriculture-act-1993-c-37"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1994-c-9",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1994 (c. 9)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/363",
      "kind": "paragraph",
      "number": "363",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-363",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1994-c-9"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1995-c-4",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1995 (c. 4)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/364",
      "kind": "paragraph",
      "number": "364",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-364",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995-c-4"
    },
    {
      "path": "schedule/1/paragraph/365",
      "kind": "paragraph",
      "number": "365",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-365",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995-c-4"
    },
    {
      "path": "schedule/1/paragraph/366",
      "kind": "paragraph",
      "number": "366",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-366",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995-c-4"
    },
    {
      "path": "schedule/1/paragraph/367",
      "kind": "paragraph",
      "number": "367",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-367",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1995-c-4"
    },
    {
      "path": "schedule/1/paragraph/368",
      "kind": "paragraph",
      "number": "368",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-368",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995-c-4"
    },
    {
      "path": "schedule/1/paragraph/369",
      "kind": "paragraph",
      "number": "369",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-369",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995-c-4"
    },
    {
      "path": "schedule/1/paragraph/370",
      "kind": "paragraph",
      "number": "370",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-370",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995-c-4"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1996-c-8",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1996 (c. 8)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/371",
      "kind": "paragraph",
      "number": "371",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-371",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1996-c-8"
    },
    {
      "path": "schedule/1/paragraph/372",
      "kind": "paragraph",
      "number": "372",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-372",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1996-c-8"
    },
    {
      "path": "schedule/1/paragraph/373",
      "kind": "paragraph",
      "number": "373",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-373",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1996-c-8"
    },
    {
      "path": "schedule/1/paragraph/374",
      "kind": "paragraph",
      "number": "374",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-374",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1996-c-8"
    },
    {
      "path": "schedule/1/paragraph/375",
      "kind": "paragraph",
      "number": "375",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-375",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1996-c-8"
    },
    {
      "path": "schedule/1/paragraph/376",
      "kind": "paragraph",
      "number": "376",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-376",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1996-c-8"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-no2-act-1997-c-58",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No.2) Act 1997 (c. 58)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/377",
      "kind": "paragraph",
      "number": "377",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-377",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no2-act-1997-c-58"
    },
    {
      "path": "schedule/1/paragraph/378",
      "kind": "paragraph",
      "number": "378",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-378",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no2-act-1997-c-58"
    },
    {
      "path": "schedule/1/paragraph/379",
      "kind": "paragraph",
      "number": "379",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-379",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-no2-act-1997-c-58"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1998-c-36",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1998 (c. 36)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/380",
      "kind": "paragraph",
      "number": "380",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-380",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1998-c-36"
    },
    {
      "path": "schedule/1/paragraph/381",
      "kind": "paragraph",
      "number": "381",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-381",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1998-c-36"
    },
    {
      "path": "schedule/1/paragraph/382",
      "kind": "paragraph",
      "number": "382",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-382",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1998-c-36"
    },
    {
      "path": "schedule/1/paragraph/383",
      "kind": "paragraph",
      "number": "383",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-383",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1998-c-36"
    },
    {
      "path": "schedule/1/paragraph/384",
      "kind": "paragraph",
      "number": "384",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-384",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1998-c-36"
    },
    {
      "path": "schedule/1/paragraph/385",
      "kind": "paragraph",
      "number": "385",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-385",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1998-c-36"
    },
    {
      "path": "schedule/1/part/2/crossheading/greater-london-authority-act-1999-c-29",
      "kind": "crossheading",
      "number": null,
      "heading": "Greater London Authority Act 1999 (c. 29)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/386",
      "kind": "paragraph",
      "number": "386",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-386",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/greater-london-authority-act-1999-c-29"
    },
    {
      "path": "schedule/1/paragraph/387",
      "kind": "paragraph",
      "number": "387",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-387",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/greater-london-authority-act-1999-c-29"
    },
    {
      "path": "schedule/1/paragraph/388",
      "kind": "paragraph",
      "number": "388",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-388",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/greater-london-authority-act-1999-c-29"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2000-c-17",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2000 (c. 17)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/389",
      "kind": "paragraph",
      "number": "389",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-389",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000-c-17"
    },
    {
      "path": "schedule/1/paragraph/390",
      "kind": "paragraph",
      "number": "390",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-390",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2000-c-17"
    },
    {
      "path": "schedule/1/paragraph/391",
      "kind": "paragraph",
      "number": "391",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-391",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000-c-17"
    },
    {
      "path": "schedule/1/paragraph/392",
      "kind": "paragraph",
      "number": "392",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-392",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2000-c-17"
    },
    {
      "path": "schedule/1/paragraph/393",
      "kind": "paragraph",
      "number": "393",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-393",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000-c-17"
    },
    {
      "path": "schedule/1/paragraph/394",
      "kind": "paragraph",
      "number": "394",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-394",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000-c-17"
    },
    {
      "path": "schedule/1/paragraph/395",
      "kind": "paragraph",
      "number": "395",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-395",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000-c-17"
    },
    {
      "path": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital Allowances Act 2001 (c. 2)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/396",
      "kind": "paragraph",
      "number": "396",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-396",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/397",
      "kind": "paragraph",
      "number": "397",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-397",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/398",
      "kind": "paragraph",
      "number": "398",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-398",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/399",
      "kind": "paragraph",
      "number": "399",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-399",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/400",
      "kind": "paragraph",
      "number": "400",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-400",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/401",
      "kind": "paragraph",
      "number": "401",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-401",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/402",
      "kind": "paragraph",
      "number": "402",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-402",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/403",
      "kind": "paragraph",
      "number": "403",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-403",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/404",
      "kind": "paragraph",
      "number": "404",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-404",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/405",
      "kind": "paragraph",
      "number": "405",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-405",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/406",
      "kind": "paragraph",
      "number": "406",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-406",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/407",
      "kind": "paragraph",
      "number": "407",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-407",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/408",
      "kind": "paragraph",
      "number": "408",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-408",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/409",
      "kind": "paragraph",
      "number": "409",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-409",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/410",
      "kind": "paragraph",
      "number": "410",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-410",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/411",
      "kind": "paragraph",
      "number": "411",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-411",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/412",
      "kind": "paragraph",
      "number": "412",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-412",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/paragraph/413",
      "kind": "paragraph",
      "number": "413",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-413",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2002-c-23",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2002 (c. 23)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/414",
      "kind": "paragraph",
      "number": "414",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-414",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/415",
      "kind": "paragraph",
      "number": "415",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-415",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/416",
      "kind": "paragraph",
      "number": "416",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-416",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/417",
      "kind": "paragraph",
      "number": "417",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-417",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/418",
      "kind": "paragraph",
      "number": "418",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-418",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/419",
      "kind": "paragraph",
      "number": "419",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-419",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/420",
      "kind": "paragraph",
      "number": "420",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-420",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/421",
      "kind": "paragraph",
      "number": "421",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-421",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/422",
      "kind": "paragraph",
      "number": "422",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-422",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/paragraph/423",
      "kind": "paragraph",
      "number": "423",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-423",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002-c-23"
    },
    {
      "path": "schedule/1/part/2/crossheading/proceeds-of-crime-act-2002-c-29",
      "kind": "crossheading",
      "number": null,
      "heading": "Proceeds of Crime Act 2002 (c. 29)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/424",
      "kind": "paragraph",
      "number": "424",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-424",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/proceeds-of-crime-act-2002-c-29"
    },
    {
      "path": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Earnings and Pensions) Act 2003 (c. 1)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/425",
      "kind": "paragraph",
      "number": "425",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-425",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/426",
      "kind": "paragraph",
      "number": "426",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-426",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/427",
      "kind": "paragraph",
      "number": "427",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-427",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/428",
      "kind": "paragraph",
      "number": "428",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-428",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/429",
      "kind": "paragraph",
      "number": "429",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-429",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/430",
      "kind": "paragraph",
      "number": "430",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-430",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/431",
      "kind": "paragraph",
      "number": "431",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-431",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/432",
      "kind": "paragraph",
      "number": "432",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-432",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/433",
      "kind": "paragraph",
      "number": "433",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-433",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/434",
      "kind": "paragraph",
      "number": "434",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-434",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/435",
      "kind": "paragraph",
      "number": "435",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-435",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/436",
      "kind": "paragraph",
      "number": "436",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-436",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/437",
      "kind": "paragraph",
      "number": "437",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-437",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/438",
      "kind": "paragraph",
      "number": "438",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-438",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/439",
      "kind": "paragraph",
      "number": "439",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-439",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/440",
      "kind": "paragraph",
      "number": "440",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-440",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/441",
      "kind": "paragraph",
      "number": "441",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-441",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/442",
      "kind": "paragraph",
      "number": "442",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-442",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/443",
      "kind": "paragraph",
      "number": "443",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-443",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/444",
      "kind": "paragraph",
      "number": "444",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-444",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/445",
      "kind": "paragraph",
      "number": "445",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-445",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/446",
      "kind": "paragraph",
      "number": "446",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-446",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/447",
      "kind": "paragraph",
      "number": "447",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-447",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/448",
      "kind": "paragraph",
      "number": "448",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-448",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/449",
      "kind": "paragraph",
      "number": "449",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-449",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/paragraph/450",
      "kind": "paragraph",
      "number": "450",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-450",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003-c-1"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2003-c-14",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2003 (c. 14)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/451",
      "kind": "paragraph",
      "number": "451",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-451",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003-c-14"
    },
    {
      "path": "schedule/1/paragraph/452",
      "kind": "paragraph",
      "number": "452",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-452",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003-c-14"
    },
    {
      "path": "schedule/1/paragraph/453",
      "kind": "paragraph",
      "number": "453",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-453",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2003-c-14"
    },
    {
      "path": "schedule/1/paragraph/454",
      "kind": "paragraph",
      "number": "454",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-454",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003-c-14"
    },
    {
      "path": "schedule/1/paragraph/455",
      "kind": "paragraph",
      "number": "455",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-455",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003-c-14"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2004-c-12",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2004 (c. 12)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/456",
      "kind": "paragraph",
      "number": "456",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-456",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/457",
      "kind": "paragraph",
      "number": "457",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-457",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/458",
      "kind": "paragraph",
      "number": "458",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-458",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/459",
      "kind": "paragraph",
      "number": "459",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-459",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/460",
      "kind": "paragraph",
      "number": "460",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-460",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/461",
      "kind": "paragraph",
      "number": "461",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-461",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/462",
      "kind": "paragraph",
      "number": "462",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-462",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/463",
      "kind": "paragraph",
      "number": "463",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-463",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/464",
      "kind": "paragraph",
      "number": "464",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-464",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/465",
      "kind": "paragraph",
      "number": "465",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-465",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/466",
      "kind": "paragraph",
      "number": "466",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-466",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/467",
      "kind": "paragraph",
      "number": "467",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-467",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/468",
      "kind": "paragraph",
      "number": "468",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-468",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/469",
      "kind": "paragraph",
      "number": "469",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-469",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/470",
      "kind": "paragraph",
      "number": "470",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-470",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/471",
      "kind": "paragraph",
      "number": "471",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-471",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/472",
      "kind": "paragraph",
      "number": "472",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-472",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/473",
      "kind": "paragraph",
      "number": "473",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-473",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/474",
      "kind": "paragraph",
      "number": "474",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-474",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/475",
      "kind": "paragraph",
      "number": "475",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-475",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/476",
      "kind": "paragraph",
      "number": "476",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-476",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/477",
      "kind": "paragraph",
      "number": "477",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-477",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/478",
      "kind": "paragraph",
      "number": "478",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-478",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/479",
      "kind": "paragraph",
      "number": "479",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-479",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/480",
      "kind": "paragraph",
      "number": "480",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-480",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/481",
      "kind": "paragraph",
      "number": "481",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-481",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/482",
      "kind": "paragraph",
      "number": "482",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-482",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/483",
      "kind": "paragraph",
      "number": "483",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-483",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/484",
      "kind": "paragraph",
      "number": "484",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-484",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/paragraph/485",
      "kind": "paragraph",
      "number": "485",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-485",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004-c-12"
    },
    {
      "path": "schedule/1/part/2/crossheading/pensions-act-2004-c-35",
      "kind": "crossheading",
      "number": null,
      "heading": "Pensions Act 2004 (c. 35)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/486",
      "kind": "paragraph",
      "number": "486",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-486",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/pensions-act-2004-c-35"
    },
    {
      "path": "schedule/1/paragraph/487",
      "kind": "paragraph",
      "number": "487",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-487",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/pensions-act-2004-c-35"
    },
    {
      "path": "schedule/1/paragraph/488",
      "kind": "paragraph",
      "number": "488",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-488",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/pensions-act-2004-c-35"
    },
    {
      "path": "schedule/1/part/2/crossheading/constitutional-reform-act-2005-c-4",
      "kind": "crossheading",
      "number": null,
      "heading": "Constitutional Reform Act 2005 (c. 4)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/489",
      "kind": "paragraph",
      "number": "489",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-489",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/constitutional-reform-act-2005-c-4"
    },
    {
      "path": "schedule/1/paragraph/490",
      "kind": "paragraph",
      "number": "490",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-490",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/constitutional-reform-act-2005-c-4"
    },
    {
      "path": "schedule/1/paragraph/491",
      "kind": "paragraph",
      "number": "491",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-491",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/constitutional-reform-act-2005-c-4"
    },
    {
      "path": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Trading and Other Income) Act 2005 (c. 5)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/492",
      "kind": "paragraph",
      "number": "492",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-492",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/493",
      "kind": "paragraph",
      "number": "493",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-493",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/494",
      "kind": "paragraph",
      "number": "494",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-494",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/495",
      "kind": "paragraph",
      "number": "495",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-495",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/496",
      "kind": "paragraph",
      "number": "496",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-496",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/497",
      "kind": "paragraph",
      "number": "497",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-497",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/498",
      "kind": "paragraph",
      "number": "498",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-498",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/499",
      "kind": "paragraph",
      "number": "499",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-499",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/500",
      "kind": "paragraph",
      "number": "500",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-500",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/501",
      "kind": "paragraph",
      "number": "501",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-501",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/502",
      "kind": "paragraph",
      "number": "502",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-502",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/503",
      "kind": "paragraph",
      "number": "503",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-503",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/504",
      "kind": "paragraph",
      "number": "504",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-504",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/505",
      "kind": "paragraph",
      "number": "505",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-505",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/506",
      "kind": "paragraph",
      "number": "506",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-506",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/507",
      "kind": "paragraph",
      "number": "507",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-507",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/508",
      "kind": "paragraph",
      "number": "508",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-508",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/509",
      "kind": "paragraph",
      "number": "509",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-509",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/510",
      "kind": "paragraph",
      "number": "510",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-510",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/511",
      "kind": "paragraph",
      "number": "511",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-511",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/512",
      "kind": "paragraph",
      "number": "512",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-512",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/513",
      "kind": "paragraph",
      "number": "513",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-513",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/514",
      "kind": "paragraph",
      "number": "514",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-514",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/515",
      "kind": "paragraph",
      "number": "515",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-515",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/516",
      "kind": "paragraph",
      "number": "516",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-516",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/517",
      "kind": "paragraph",
      "number": "517",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-517",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/518",
      "kind": "paragraph",
      "number": "518",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-518",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/519",
      "kind": "paragraph",
      "number": "519",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-519",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/520",
      "kind": "paragraph",
      "number": "520",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-520",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/521",
      "kind": "paragraph",
      "number": "521",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-521",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/522",
      "kind": "paragraph",
      "number": "522",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-522",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/523",
      "kind": "paragraph",
      "number": "523",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-523",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/524",
      "kind": "paragraph",
      "number": "524",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-524",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/525",
      "kind": "paragraph",
      "number": "525",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-525",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/526",
      "kind": "paragraph",
      "number": "526",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-526",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/527",
      "kind": "paragraph",
      "number": "527",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-527",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/528",
      "kind": "paragraph",
      "number": "528",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-528",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/529",
      "kind": "paragraph",
      "number": "529",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-529",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/530",
      "kind": "paragraph",
      "number": "530",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-530",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/531",
      "kind": "paragraph",
      "number": "531",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-531",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/532",
      "kind": "paragraph",
      "number": "532",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-532",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/533",
      "kind": "paragraph",
      "number": "533",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-533",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/534",
      "kind": "paragraph",
      "number": "534",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-534",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/535",
      "kind": "paragraph",
      "number": "535",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-535",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/536",
      "kind": "paragraph",
      "number": "536",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-536",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/537",
      "kind": "paragraph",
      "number": "537",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-537",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/538",
      "kind": "paragraph",
      "number": "538",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-538",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/539",
      "kind": "paragraph",
      "number": "539",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-539",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/540",
      "kind": "paragraph",
      "number": "540",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-540",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/541",
      "kind": "paragraph",
      "number": "541",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-541",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/542",
      "kind": "paragraph",
      "number": "542",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-542",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/543",
      "kind": "paragraph",
      "number": "543",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-543",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/544",
      "kind": "paragraph",
      "number": "544",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-544",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/545",
      "kind": "paragraph",
      "number": "545",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-545",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/546",
      "kind": "paragraph",
      "number": "546",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-546",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/547",
      "kind": "paragraph",
      "number": "547",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-547",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/548",
      "kind": "paragraph",
      "number": "548",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-548",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/549",
      "kind": "paragraph",
      "number": "549",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-549",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/550",
      "kind": "paragraph",
      "number": "550",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-550",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/551",
      "kind": "paragraph",
      "number": "551",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-551",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/552",
      "kind": "paragraph",
      "number": "552",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-552",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/553",
      "kind": "paragraph",
      "number": "553",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-553",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/554",
      "kind": "paragraph",
      "number": "554",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-554",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/555",
      "kind": "paragraph",
      "number": "555",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-555",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/556",
      "kind": "paragraph",
      "number": "556",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-556",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/557",
      "kind": "paragraph",
      "number": "557",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-557",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/558",
      "kind": "paragraph",
      "number": "558",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-558",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/559",
      "kind": "paragraph",
      "number": "559",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-559",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/560",
      "kind": "paragraph",
      "number": "560",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-560",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/561",
      "kind": "paragraph",
      "number": "561",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-561",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/562",
      "kind": "paragraph",
      "number": "562",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-562",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/563",
      "kind": "paragraph",
      "number": "563",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-563",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/564",
      "kind": "paragraph",
      "number": "564",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-564",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/565",
      "kind": "paragraph",
      "number": "565",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-565",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/566",
      "kind": "paragraph",
      "number": "566",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-566",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/567",
      "kind": "paragraph",
      "number": "567",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-567",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/568",
      "kind": "paragraph",
      "number": "568",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-568",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/569",
      "kind": "paragraph",
      "number": "569",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-569",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/570",
      "kind": "paragraph",
      "number": "570",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-570",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/571",
      "kind": "paragraph",
      "number": "571",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-571",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/572",
      "kind": "paragraph",
      "number": "572",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-572",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/573",
      "kind": "paragraph",
      "number": "573",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-573",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/574",
      "kind": "paragraph",
      "number": "574",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-574",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/575",
      "kind": "paragraph",
      "number": "575",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-575",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/576",
      "kind": "paragraph",
      "number": "576",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-576",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/577",
      "kind": "paragraph",
      "number": "577",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-577",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/578",
      "kind": "paragraph",
      "number": "578",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-578",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/579",
      "kind": "paragraph",
      "number": "579",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-579",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/580",
      "kind": "paragraph",
      "number": "580",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-580",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/581",
      "kind": "paragraph",
      "number": "581",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-581",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/582",
      "kind": "paragraph",
      "number": "582",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-582",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/583",
      "kind": "paragraph",
      "number": "583",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-583",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/584",
      "kind": "paragraph",
      "number": "584",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-584",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/585",
      "kind": "paragraph",
      "number": "585",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-585",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/586",
      "kind": "paragraph",
      "number": "586",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-586",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/587",
      "kind": "paragraph",
      "number": "587",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-587",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/588",
      "kind": "paragraph",
      "number": "588",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-588",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/589",
      "kind": "paragraph",
      "number": "589",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-589",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/590",
      "kind": "paragraph",
      "number": "590",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-590",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/591",
      "kind": "paragraph",
      "number": "591",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-591",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/paragraph/592",
      "kind": "paragraph",
      "number": "592",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-592",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005-c-5"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2005-c-7",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2005 (c. 7)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/593",
      "kind": "paragraph",
      "number": "593",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-593",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/594",
      "kind": "paragraph",
      "number": "594",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-594",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/595",
      "kind": "paragraph",
      "number": "595",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-595",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/596",
      "kind": "paragraph",
      "number": "596",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-596",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/597",
      "kind": "paragraph",
      "number": "597",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-597",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/598",
      "kind": "paragraph",
      "number": "598",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-598",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/599",
      "kind": "paragraph",
      "number": "599",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-599",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/600",
      "kind": "paragraph",
      "number": "600",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-600",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/601",
      "kind": "paragraph",
      "number": "601",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-601",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/paragraph/602",
      "kind": "paragraph",
      "number": "602",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-602",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005-c-7"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-no-2-act-2005-c-22",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No. 2) Act 2005 (c. 22)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/603",
      "kind": "paragraph",
      "number": "603",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-603",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no-2-act-2005-c-22"
    },
    {
      "path": "schedule/1/paragraph/604",
      "kind": "paragraph",
      "number": "604",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-604",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no-2-act-2005-c-22"
    },
    {
      "path": "schedule/1/paragraph/605",
      "kind": "paragraph",
      "number": "605",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-605",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no-2-act-2005-c-22"
    },
    {
      "path": "schedule/1/paragraph/606",
      "kind": "paragraph",
      "number": "606",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-606",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no-2-act-2005-c-22"
    },
    {
      "path": "schedule/1/part/2/crossheading/pensions-northern-ireland-order-2005-si-2005255-ni-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/607",
      "kind": "paragraph",
      "number": "607",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-607",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/pensions-northern-ireland-order-2005-si-2005255-ni-1"
    },
    {
      "path": "schedule/1/paragraph/608",
      "kind": "paragraph",
      "number": "608",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-608",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/pensions-northern-ireland-order-2005-si-2005255-ni-1"
    },
    {
      "path": "schedule/1/paragraph/609",
      "kind": "paragraph",
      "number": "609",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-609",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/pensions-northern-ireland-order-2005-si-2005255-ni-1"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2006-c-25",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2006 (c. 25)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/610",
      "kind": "paragraph",
      "number": "610",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-610",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/611",
      "kind": "paragraph",
      "number": "611",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-611",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/612",
      "kind": "paragraph",
      "number": "612",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-612",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/613",
      "kind": "paragraph",
      "number": "613",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-613",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/614",
      "kind": "paragraph",
      "number": "614",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-614",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/615",
      "kind": "paragraph",
      "number": "615",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-615",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/616",
      "kind": "paragraph",
      "number": "616",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-616",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/617",
      "kind": "paragraph",
      "number": "617",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-617",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/618",
      "kind": "paragraph",
      "number": "618",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-618",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/619",
      "kind": "paragraph",
      "number": "619",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-619",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/620",
      "kind": "paragraph",
      "number": "620",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-620",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/621",
      "kind": "paragraph",
      "number": "621",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-621",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/622",
      "kind": "paragraph",
      "number": "622",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-622",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/623",
      "kind": "paragraph",
      "number": "623",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-623",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/624",
      "kind": "paragraph",
      "number": "624",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-624",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/625",
      "kind": "paragraph",
      "number": "625",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-625",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/paragraph/626",
      "kind": "paragraph",
      "number": "626",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-626",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2006-c-25"
    },
    {
      "path": "schedule/1/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Amendment having effect in relation to shares issued after 5 April 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/3/crossheading/income-and-corporation-taxes-act-1988-c-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Income and Corporation Taxes Act 1988 (c. 1)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/627",
      "kind": "paragraph",
      "number": "627",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-627",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3/crossheading/income-and-corporation-taxes-act-1988-c-1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Transitionals and savings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/1/crossheading/continuity-of-the-law-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Continuity of the law: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/part/1/crossheading/general-saving-for-old-transitional-provisions-and-savings",
      "kind": "crossheading",
      "number": null,
      "heading": "General saving for old transitional provisions and savings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/general-saving-for-old-transitional-provisions-and-savings"
    },
    {
      "path": "schedule/2/part/1/crossheading/partnerships-involving-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships involving companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/partnerships-involving-companies"
    },
    {
      "path": "schedule/2/part/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/interpretation"
    },
    {
      "path": "schedule/2/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Changes in the law",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Rates at which income tax is charged",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Personal reliefs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Losses (except losses on disposal of shares)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/5/crossheading/general-carry-forward-loss-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "General: carry forward loss reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/general-carry-forward-loss-reliefs"
    },
    {
      "path": "schedule/2/part/5/crossheading/trade-loss-relief-against-general-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade loss relief against general income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/trade-loss-relief-against-general-income"
    },
    {
      "path": "schedule/2/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/trade-loss-relief-against-general-income"
    },
    {
      "path": "schedule/2/part/5/crossheading/early-trade-losses-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Early trade losses relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/early-trade-losses-relief"
    },
    {
      "path": "schedule/2/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/early-trade-losses-relief"
    },
    {
      "path": "schedule/2/part/5/crossheading/sideways-relief-trade-leasing-allowances-given-to-individuals",
      "kind": "crossheading",
      "number": null,
      "heading": "Sideways relief: trade leasing allowances given to individuals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/sideways-relief-trade-leasing-allowances-given-to-individuals"
    },
    {
      "path": "schedule/2/part/5/crossheading/sideways-relief-dealings-in-commodity-futures",
      "kind": "crossheading",
      "number": null,
      "heading": "Sideways relief: dealings in commodity futures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/sideways-relief-dealings-in-commodity-futures"
    },
    {
      "path": "schedule/2/part/5/crossheading/terminal-trade-loss-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Terminal trade loss relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/terminal-trade-loss-relief"
    },
    {
      "path": "schedule/2/part/5/crossheading/postcessation-trade-loss-relief-and-postcessation-property-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Post-cessation trade loss relief and post-cessation property relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/postcessation-trade-loss-relief-and-postcessation-property-relief"
    },
    {
      "path": "schedule/2/part/5/crossheading/reliefs-for-limited-partners-not-to-exceed-contribution-to-the-firm",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs for limited partners not to exceed contribution to the firm",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/reliefs-for-limited-partners-not-to-exceed-contribution-to-the-firm"
    },
    {
      "path": "schedule/2/part/5/crossheading/reliefs-for-members-of-llps-not-to-exceed-contribution-to-the-llp",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs for members of LLPs not to exceed contribution to the LLP",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/reliefs-for-members-of-llps-not-to-exceed-contribution-to-the-llp"
    },
    {
      "path": "schedule/2/part/5/crossheading/members-of-llps-carryforward-of-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Members of LLPs: carry-forward of losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/members-of-llps-carryforward-of-losses"
    },
    {
      "path": "schedule/2/part/5/crossheading/reliefs-for-nonactive-partners-not-to-exceed-contribution-to-the-firm",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs for non-active partners not to exceed contribution to the firm",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/reliefs-for-nonactive-partners-not-to-exceed-contribution-to-the-firm"
    },
    {
      "path": "schedule/2/part/5/crossheading/nonactive-partners-carryforward-of-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-active partners: carry-forward of losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/nonactive-partners-carryforward-of-losses"
    },
    {
      "path": "schedule/2/part/5/crossheading/restriction-on-reliefs-for-nonactive-partners-pre10-february-2004-events",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on reliefs for non-active partners: pre-10 February 2004 events",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/restriction-on-reliefs-for-nonactive-partners-pre10-february-2004-events"
    },
    {
      "path": "schedule/2/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/restriction-on-reliefs-for-nonactive-partners-pre10-february-2004-events"
    },
    {
      "path": "schedule/2/part/5/crossheading/regulations-under-section-114",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations under section 114",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/regulations-under-section-114"
    },
    {
      "path": "schedule/2/part/5/crossheading/application-of-existing-regulations-under-sections-114-and-802",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of existing regulations under sections 114 and 802",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/application-of-existing-regulations-under-sections-114-and-802"
    },
    {
      "path": "schedule/2/part/5/crossheading/losses-in-an-employment-or-office",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses in an employment or office",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/losses-in-an-employment-or-office"
    },
    {
      "path": "schedule/2/part/5/crossheading/loss-relief-against-miscellaneous-income-case-vi-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss relief against miscellaneous income: Case VI losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/loss-relief-against-miscellaneous-income-case-vi-losses"
    },
    {
      "path": "schedule/2/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Losses on disposal of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/6/crossheading/qualifying-trading-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying trading companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/qualifying-trading-companies"
    },
    {
      "path": "schedule/2/part/6/crossheading/disposals-of-new-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals of new shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6/crossheading/disposals-of-new-shares"
    },
    {
      "path": "schedule/2/part/6/crossheading/the-trading-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The trading requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/the-trading-requirement"
    },
    {
      "path": "schedule/2/part/6/crossheading/ceasing-to-meet-trading-requirement-because-of-administration-or-receivership",
      "kind": "crossheading",
      "number": null,
      "heading": "Ceasing to meet trading requirement because of administration or receivership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/ceasing-to-meet-trading-requirement-because-of-administration-or-receivership"
    },
    {
      "path": "schedule/2/part/6/crossheading/the-control-and-independence-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The control and independence requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/the-control-and-independence-requirement"
    },
    {
      "path": "schedule/2/part/6/crossheading/the-qualifying-subsidiaries-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The qualifying subsidiaries requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/the-qualifying-subsidiaries-requirement"
    },
    {
      "path": "schedule/2/part/6/crossheading/the-property-managing-subsidiaries-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The property managing subsidiaries requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/the-property-managing-subsidiaries-requirement"
    },
    {
      "path": "schedule/2/part/6/crossheading/the-gross-assets-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The gross assets requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/the-gross-assets-requirement"
    },
    {
      "path": "schedule/2/part/6/crossheading/the-unquoted-status-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The unquoted status requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/the-unquoted-status-requirement"
    },
    {
      "path": "schedule/2/part/6/crossheading/power-to-amend-requirements-by-treasury-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to amend requirements by Treasury order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/power-to-amend-requirements-by-treasury-order"
    },
    {
      "path": "schedule/2/part/6/crossheading/relief-after-an-exchange-of-shares-for-shares-in-another-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief after an exchange of shares for shares in another company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/relief-after-an-exchange-of-shares-for-shares-in-another-company"
    },
    {
      "path": "schedule/2/part/6/crossheading/substitution-of-new-shares-for-old-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Substitution of new shares for old shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/substitution-of-new-shares-for-old-shares"
    },
    {
      "path": "schedule/2/part/6/crossheading/interpretation-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/interpretation-of-chapter"
    },
    {
      "path": "schedule/2/part/6/crossheading/meaning-of-qualifying-subsidiary",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying subsidiary”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/meaning-of-qualifying-subsidiary"
    },
    {
      "path": "schedule/2/part/6/crossheading/meaning-of-excluded-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “excluded activities”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-52",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/meaning-of-excluded-activities"
    },
    {
      "path": "schedule/2/part/6/crossheading/excluded-activities-wholesale-and-retail-distribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: wholesale and retail distribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/excluded-activities-wholesale-and-retail-distribution"
    },
    {
      "path": "schedule/2/part/6/crossheading/excluded-activities-leasing-of-ships",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: leasing of ships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/excluded-activities-leasing-of-ships"
    },
    {
      "path": "schedule/2/part/6/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: receipt of royalties and licence fees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees"
    },
    {
      "path": "schedule/2/part/6/crossheading/excluded-activities-provision-of-services-or-facilities-for-another-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: provision of services or facilities for another business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-56",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/excluded-activities-provision-of-services-or-facilities-for-another-business"
    },
    {
      "path": "schedule/2/part/6/crossheading/meaning-of-a-company-being-in-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of a company being “in administration”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/meaning-of-a-company-being-in-administration"
    },
    {
      "path": "schedule/2/part/6/crossheading/application-in-relation-to-corresponding-bonus-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Application in relation to corresponding bonus shares",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/57A",
      "kind": "paragraph",
      "number": "57A",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-57A",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6/crossheading/application-in-relation-to-corresponding-bonus-shares"
    },
    {
      "path": "schedule/2/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Enterprise investment scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/7/crossheading/the-gross-assets-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The gross assets requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/the-gross-assets-requirement"
    },
    {
      "path": "schedule/2/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Venture capital trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/8/crossheading/eligibility-for-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility for relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/eligibility-for-relief"
    },
    {
      "path": "schedule/2/part/8/crossheading/form-and-amount-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Form and amount of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/form-and-amount-of-relief"
    },
    {
      "path": "schedule/2/part/8/crossheading/no-entitlement-to-relief-if-there-is-a-linked-loan",
      "kind": "crossheading",
      "number": null,
      "heading": "No entitlement to relief if there is a linked loan",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/no-entitlement-to-relief-if-there-is-a-linked-loan"
    },
    {
      "path": "schedule/2/part/8/crossheading/loss-of-relief-if-shares-disposed-of-within-5-years",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss of relief if shares disposed of within 5 years",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/loss-of-relief-if-shares-disposed-of-within-5-years"
    },
    {
      "path": "schedule/2/part/8/crossheading/interpretation-of-chapter-2",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Chapter 2",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/interpretation-of-chapter-2"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-15-holding-limit-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "The 15% holding limit condition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-15-holding-limit-condition"
    },
    {
      "path": "schedule/2/part/8/crossheading/conditions-relating-to-value-of-investments",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditions relating to value of investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/conditions-relating-to-value-of-investments"
    },
    {
      "path": "schedule/2/part/8/crossheading/conditions-relating-to-qualifying-holdings-and-eligible-shares-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditions relating to qualifying holdings and eligible shares: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/conditions-relating-to-qualifying-holdings-and-eligible-shares-supplementary"
    },
    {
      "path": "schedule/2/part/8/crossheading/interpretation-of-chapter-3",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Chapter 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/interpretation-of-chapter-3"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-maximum-qualifying-investment-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The maximum qualifying investment requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-maximum-qualifying-investment-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-no-guaranteed-loan-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The no guaranteed loan requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-69",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-no-guaranteed-loan-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-proportion-of-eligible-shares-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The proportion of eligible shares requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-70",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-proportion-of-eligible-shares-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-trading-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The trading requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-trading-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-carrying-on-of-a-qualifying-activity-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The carrying on of a qualifying activity requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-carrying-on-of-a-qualifying-activity-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/ceasing-to-meet-the-requirement-because-of-administration-or-receivership",
      "kind": "crossheading",
      "number": null,
      "heading": "Ceasing to meet the requirement because of administration or receivership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/ceasing-to-meet-the-requirement-because-of-administration-or-receivership"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-use-of-the-money-raised-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The use of the money raised requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-74",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-use-of-the-money-raised-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-relevant-company-to-carry-on-the-relevant-qualifying-activity-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The relevant company to carry on the relevant qualifying activity requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-75",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-relevant-company-to-carry-on-the-relevant-qualifying-activity-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-gross-assets-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The gross assets requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-76",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-gross-assets-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/the-property-managing-subsidiaries-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The property managing subsidiaries requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/the-property-managing-subsidiaries-requirement"
    },
    {
      "path": "schedule/2/part/8/crossheading/meaning-of-qualifying-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying trade”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/meaning-of-qualifying-trade"
    },
    {
      "path": "schedule/2/part/8/crossheading/meaning-of-qualifying-90-subsidiary",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying 90% subsidiary”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/meaning-of-qualifying-90-subsidiary"
    },
    {
      "path": "schedule/2/part/8/crossheading/meaning-of-qualifying-subsidiary",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying subsidiary”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-80",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/8/crossheading/meaning-of-qualifying-subsidiary"
    },
    {
      "path": "schedule/2/part/8/crossheading/meaning-of-excluded-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “excluded activities”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-81",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/8/crossheading/meaning-of-excluded-activities"
    },
    {
      "path": "schedule/2/part/8/crossheading/excluded-activities-wholesale-and-retail-distribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: wholesale and retail distribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/excluded-activities-wholesale-and-retail-distribution"
    },
    {
      "path": "schedule/2/part/8/crossheading/excluded-activities-leasing-of-ships",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: leasing of ships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/excluded-activities-leasing-of-ships"
    },
    {
      "path": "schedule/2/part/8/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: receipt of royalties and licence fees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees"
    },
    {
      "path": "schedule/2/part/8/crossheading/excluded-activities-provision-of-services-or-facilities-for-another-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: provision of services or facilities for another business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/excluded-activities-provision-of-services-or-facilities-for-another-business"
    },
    {
      "path": "schedule/2/part/8/crossheading/winding-up-of-the-relevant-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Winding up of the relevant company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/winding-up-of-the-relevant-company"
    },
    {
      "path": "schedule/2/part/8/crossheading/acquisitions-for-restructuring-purposes-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisitions for restructuring purposes etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/acquisitions-for-restructuring-purposes-etc"
    },
    {
      "path": "schedule/2/part/8/crossheading/power-to-facilitate-company-reorganisations",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to facilitate company reorganisations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/power-to-facilitate-company-reorganisations"
    },
    {
      "path": "schedule/2/part/8/crossheading/meaning-of-a-company-being-in-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of a company being “in administration”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/meaning-of-a-company-being-in-administration"
    },
    {
      "path": "schedule/2/part/8/crossheading/meaning-of-company-shares-and-research-and-development-in-part-6",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “company”, “shares” and “research and development” in Part 6",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8/crossheading/meaning-of-company-shares-and-research-and-development-in-part-6"
    },
    {
      "path": "schedule/2/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Other reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/9/crossheading/interest-loans-for-interests-in-close-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest: loans for interests in close companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-91",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/interest-loans-for-interests-in-close-companies"
    },
    {
      "path": "schedule/2/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-92",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/interest-loans-for-interests-in-close-companies"
    },
    {
      "path": "schedule/2/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-93",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/interest-loans-for-interests-in-close-companies"
    },
    {
      "path": "schedule/2/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-94",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/interest-loans-for-interests-in-close-companies"
    },
    {
      "path": "schedule/2/part/9/crossheading/interest-loans-for-interests-in-employeecontrolled-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest: loans for interests in employee-controlled companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-95",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/interest-loans-for-interests-in-employeecontrolled-companies"
    },
    {
      "path": "schedule/2/part/9/crossheading/interest-relief-film-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest relief: film partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-96",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/interest-relief-film-partnerships"
    },
    {
      "path": "schedule/2/part/9/crossheading/interest-loans-for-investing-in-cooperatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest: loans for investing in co-operatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-97",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/interest-loans-for-investing-in-cooperatives"
    },
    {
      "path": "schedule/2/part/9/crossheading/gift-aid-gifts-of-money-for-relief-in-poor-countries",
      "kind": "crossheading",
      "number": null,
      "heading": "Gift aid: gifts of money for relief in poor countries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/9/crossheading/gift-aid-gifts-of-money-for-relief-in-poor-countries"
    },
    {
      "path": "schedule/2/part/9/crossheading/gift-aid-restrictions-on-associated-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Gift aid: restrictions on associated benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-99",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/gift-aid-restrictions-on-associated-benefits"
    },
    {
      "path": "schedule/2/part/9/crossheading/gift-aid-election-to-carry-back-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Gift aid: election to carry back relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-100",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/gift-aid-election-to-carry-back-relief"
    },
    {
      "path": "schedule/2/part/9/crossheading/qualifying-maintenance-payments-maintenance-assessments",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying maintenance payments: maintenance assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-101",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/qualifying-maintenance-payments-maintenance-assessments"
    },
    {
      "path": "schedule/2/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Special rules about settlements and trustees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/10/crossheading/trustees-expenses-to-be-set-against-trustees-trust-rate-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustees' expenses to be set against trustees' trust rate income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/trustees-expenses-to-be-set-against-trustees-trust-rate-income"
    },
    {
      "path": "schedule/2/part/10/crossheading/share-incentive-plans-definition-of-applicable-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Share incentive plans: definition of “applicable period”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-103",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/share-incentive-plans-definition-of-applicable-period"
    },
    {
      "path": "schedule/2/part/10/crossheading/discretionary-payments-trustees-tax-pool",
      "kind": "crossheading",
      "number": null,
      "heading": "Discretionary payments: trustees' tax pool",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-104",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/discretionary-payments-trustees-tax-pool"
    },
    {
      "path": "schedule/2/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Special rules about charitable trusts etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/11/crossheading/transactions-with-substantial-donors",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions with substantial donors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/11"
    },
    {
      "path": "schedule/2/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/11/crossheading/transactions-with-substantial-donors"
    },
    {
      "path": "schedule/2/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/11/crossheading/transactions-with-substantial-donors"
    },
    {
      "path": "schedule/2/part/11/crossheading/noncharitable-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-charitable expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/11"
    },
    {
      "path": "schedule/2/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-107",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/11/crossheading/noncharitable-expenditure"
    },
    {
      "path": "schedule/2/part/12",
      "kind": "part",
      "number": "...",
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/12/crossheading/tax-credits-stock-lending-arrangements-and-repos",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-108",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/tax-credits-stock-lending-arrangements-and-repos"
    },
    {
      "path": "schedule/2/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-109",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/tax-credits-stock-lending-arrangements-and-repos"
    },
    {
      "path": "schedule/2/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-110",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/tax-credits-stock-lending-arrangements-and-repos"
    },
    {
      "path": "schedule/2/part/12/crossheading/deemed-manufactured-payments-stock-lending-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed manufactured payments: stock lending arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-111",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-stock-lending-arrangements"
    },
    {
      "path": "schedule/2/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-112",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-stock-lending-arrangements"
    },
    {
      "path": "schedule/2/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-113",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-stock-lending-arrangements"
    },
    {
      "path": "schedule/2/part/12/crossheading/deemed-manufactured-payments-repos",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed manufactured payments: repos",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-114",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-repos"
    },
    {
      "path": "schedule/2/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-115",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-repos"
    },
    {
      "path": "schedule/2/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-116",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-repos"
    },
    {
      "path": "schedule/2/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-117",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-repos"
    },
    {
      "path": "schedule/2/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-118",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/deemed-manufactured-payments-repos"
    },
    {
      "path": "schedule/2/part/12/crossheading/price-differences-under-repos",
      "kind": "crossheading",
      "number": null,
      "heading": "Price differences under repos",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-119",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/price-differences-under-repos"
    },
    {
      "path": "schedule/2/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-120",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/price-differences-under-repos"
    },
    {
      "path": "schedule/2/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-121",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/price-differences-under-repos"
    },
    {
      "path": "schedule/2/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-122",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/price-differences-under-repos"
    },
    {
      "path": "schedule/2/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-123",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/price-differences-under-repos"
    },
    {
      "path": "schedule/2/part/12/crossheading/powers-to-modify-repo-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers to modify repo provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-124",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/powers-to-modify-repo-provisions"
    },
    {
      "path": "schedule/2/part/13",
      "kind": "part",
      "number": "13",
      "heading": "Accrued income profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/13/crossheading/sale-and-repurchase-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Sale and repurchase arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13"
    },
    {
      "path": "schedule/2/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-125",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13/crossheading/sale-and-repurchase-arrangements"
    },
    {
      "path": "schedule/2/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-126",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13/crossheading/sale-and-repurchase-arrangements"
    },
    {
      "path": "schedule/2/part/13/crossheading/successive-transfers-with-unrealised-interest-in-default",
      "kind": "crossheading",
      "number": null,
      "heading": "Successive transfers with unrealised interest in default",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13"
    },
    {
      "path": "schedule/2/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-127",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13/crossheading/successive-transfers-with-unrealised-interest-in-default"
    },
    {
      "path": "schedule/2/part/13/crossheading/unrealised-interest-received-by-transferee-after-transfer-within-chapter-2-of-part-12",
      "kind": "crossheading",
      "number": null,
      "heading": "Unrealised interest received by transferee after transfer within Chapter 2 of Part 12",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13"
    },
    {
      "path": "schedule/2/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-128",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13/crossheading/unrealised-interest-received-by-transferee-after-transfer-within-chapter-2-of-part-12"
    },
    {
      "path": "schedule/2/part/14",
      "kind": "part",
      "number": "14",
      "heading": "Tax avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/14/crossheading/transactions-in-securities-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in securities: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-129",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transactions-in-securities-general"
    },
    {
      "path": "schedule/2/part/14/crossheading/transactions-in-securities-meaning-of-relevant-companies-for-the-purposes-of-sections-689-and-690",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in securities: meaning of relevant companies for the purposes of sections 689 and 690",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-130",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transactions-in-securities-meaning-of-relevant-companies-for-the-purposes-of-sections-689-and-690"
    },
    {
      "path": "schedule/2/part/14/crossheading/transactions-in-securities-statement-of-case-by-tribunal-for-opinion-of-high-court-or-court-of-session",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in securities: statement of case by tribunal for opinion of High Court or Court of Session",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-131",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transactions-in-securities-statement-of-case-by-tribunal-for-opinion-of-high-court-or-court-of-session"
    },
    {
      "path": "schedule/2/part/14/crossheading/transactions-in-securities-appeals-to-house-of-lords",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in securities: appeals to House of Lords",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-132",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transactions-in-securities-appeals-to-house-of-lords"
    },
    {
      "path": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-nontransferors-receiving-benefit-exclusion-of-income-arising-before-10-march-1981",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets abroad: non-transferors receiving benefit- exclusion of income arising before 10 March 1981",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/133",
      "kind": "paragraph",
      "number": "133",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-133",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-nontransferors-receiving-benefit-exclusion-of-income-arising-before-10-march-1981"
    },
    {
      "path": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-whether-trustees-are-persons-abroad",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets abroad: whether trustees are “persons abroad”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/134",
      "kind": "paragraph",
      "number": "134",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-134",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-whether-trustees-are-persons-abroad"
    },
    {
      "path": "schedule/2/paragraph/135",
      "kind": "paragraph",
      "number": "135",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-135",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-whether-trustees-are-persons-abroad"
    },
    {
      "path": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-whether-personal-representatives-are-persons-abroad",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets abroad: whether personal representatives are “persons abroad”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/136",
      "kind": "paragraph",
      "number": "136",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-136",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-whether-personal-representatives-are-persons-abroad"
    },
    {
      "path": "schedule/2/paragraph/137",
      "kind": "paragraph",
      "number": "137",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-137",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-whether-personal-representatives-are-persons-abroad"
    },
    {
      "path": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-company-residence-for-transfers-between-20-march-1990-and-29-november-1993",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets abroad: company residence for transfers between 20 March 1990 and 29 November 1993",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/138",
      "kind": "paragraph",
      "number": "138",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-138",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-company-residence-for-transfers-between-20-march-1990-and-29-november-1993"
    },
    {
      "path": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-information-powers-concerning-transfers-between-20-march-1990-and-29-november-1993-involving-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets abroad: information powers concerning transfers between 20 March 1990 and 29 November 1993 involving companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/139",
      "kind": "paragraph",
      "number": "139",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-139",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-information-powers-concerning-transfers-between-20-march-1990-and-29-november-1993-involving-companies"
    },
    {
      "path": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-income-arising-before-26-november-1996",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets abroad: income arising before 26 November 1996",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/140",
      "kind": "paragraph",
      "number": "140",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-140",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-income-arising-before-26-november-1996"
    },
    {
      "path": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-meaning-of-associated-operation-and-consideration-of-associated-operations-alone",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets abroad: meaning of “associated operation” and consideration of associated operations alone",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/141",
      "kind": "paragraph",
      "number": "141",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-141",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/transfers-of-assets-abroad-meaning-of-associated-operation-and-consideration-of-associated-operations-alone"
    },
    {
      "path": "schedule/2/part/14/crossheading/individuals-in-partnership-recovery-of-excess-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals in partnership: recovery of excess relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/142",
      "kind": "paragraph",
      "number": "142",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-142",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-in-partnership-recovery-of-excess-relief"
    },
    {
      "path": "schedule/2/paragraph/143",
      "kind": "paragraph",
      "number": "143",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-143",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-in-partnership-recovery-of-excess-relief"
    },
    {
      "path": "schedule/2/part/14/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals claiming relief for film-related trading losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/144",
      "kind": "paragraph",
      "number": "144",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-144",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "schedule/2/paragraph/145",
      "kind": "paragraph",
      "number": "145",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-145",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "schedule/2/paragraph/146",
      "kind": "paragraph",
      "number": "146",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-146",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "schedule/2/paragraph/147",
      "kind": "paragraph",
      "number": "147",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-147",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "schedule/2/paragraph/148",
      "kind": "paragraph",
      "number": "148",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-148",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "schedule/2/paragraph/149",
      "kind": "paragraph",
      "number": "149",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-149",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-claiming-relief-for-filmrelated-trading-losses"
    },
    {
      "path": "schedule/2/part/14/crossheading/individuals-in-partnership-exit-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals in partnership: exit charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/150",
      "kind": "paragraph",
      "number": "150",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-150",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-in-partnership-exit-charge"
    },
    {
      "path": "schedule/2/paragraph/151",
      "kind": "paragraph",
      "number": "151",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-151",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-in-partnership-exit-charge"
    },
    {
      "path": "schedule/2/paragraph/152",
      "kind": "paragraph",
      "number": "152",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-152",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-in-partnership-exit-charge"
    },
    {
      "path": "schedule/2/paragraph/153",
      "kind": "paragraph",
      "number": "153",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-153",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/individuals-in-partnership-exit-charge"
    },
    {
      "path": "schedule/2/part/15",
      "kind": "part",
      "number": "15",
      "heading": "Deduction of income tax at source",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-by-deposittakers-discretionary-or-accumulation-settlements",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction by deposit-takers: discretionary or accumulation settlements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/154",
      "kind": "paragraph",
      "number": "154",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-154",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-discretionary-or-accumulation-settlements"
    },
    {
      "path": "schedule/2/paragraph/155",
      "kind": "paragraph",
      "number": "155",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-155",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-discretionary-or-accumulation-settlements"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-by-deposittakers-and-building-societies-declarations-of-nonuk-residence",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction by deposit-takers and building societies: declarations of non-UK residence",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/156",
      "kind": "paragraph",
      "number": "156",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-156",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-and-building-societies-declarations-of-nonuk-residence"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-by-deposittakers-qualifying-certificates-of-deposit",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction by deposit-takers: qualifying certificates of deposit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/157",
      "kind": "paragraph",
      "number": "157",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-157",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-qualifying-certificates-of-deposit"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-by-deposittakers-qualifying-time-deposits",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction by deposit-takers: qualifying time deposits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/158",
      "kind": "paragraph",
      "number": "158",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-158",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-qualifying-time-deposits"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-by-deposittakers-and-building-societies-saving-for-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction by deposit-takers and building societies: saving for regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/159",
      "kind": "paragraph",
      "number": "159",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-159",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-and-building-societies-saving-for-regulations"
    },
    {
      "path": "schedule/2/paragraph/160",
      "kind": "paragraph",
      "number": "160",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-160",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-and-building-societies-saving-for-regulations"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-by-deposittakers-building-societies-etc-collection-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction by deposit-takers, building societies etc: collection of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/161",
      "kind": "paragraph",
      "number": "161",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-161",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-building-societies-etc-collection-of-tax"
    },
    {
      "path": "schedule/2/paragraph/162",
      "kind": "paragraph",
      "number": "162",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-162",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-by-deposittakers-building-societies-etc-collection-of-tax"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-from-certain-payments-of-yearly-interest-interest-paid-by-banks",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction from certain payments of yearly interest: interest paid by banks",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/163",
      "kind": "paragraph",
      "number": "163",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-163",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-from-certain-payments-of-yearly-interest-interest-paid-by-banks"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-from-certain-payments-of-yearly-interest-interest-paid-on-advances-from-banks",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction from certain payments of yearly interest: interest paid on advances from banks",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/164",
      "kind": "paragraph",
      "number": "164",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-164",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-from-certain-payments-of-yearly-interest-interest-paid-on-advances-from-banks"
    },
    {
      "path": "schedule/2/part/15/crossheading/deduction-from-certain-uk-public-revenue-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction from certain UK public revenue dividends",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/165",
      "kind": "paragraph",
      "number": "165",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-165",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-from-certain-uk-public-revenue-dividends"
    },
    {
      "path": "schedule/2/paragraph/166",
      "kind": "paragraph",
      "number": "166",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-166",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/deduction-from-certain-uk-public-revenue-dividends"
    },
    {
      "path": "schedule/2/part/15/crossheading/unauthorised-unit-trusts-calculation-of-trustees-income-pool",
      "kind": "crossheading",
      "number": null,
      "heading": "Unauthorised unit trusts: calculation of trustees' income pool",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/167",
      "kind": "paragraph",
      "number": "167",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-167",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/15/crossheading/unauthorised-unit-trusts-calculation-of-trustees-income-pool"
    },
    {
      "path": "schedule/2/paragraph/168",
      "kind": "paragraph",
      "number": "168",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-168",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/15/crossheading/unauthorised-unit-trusts-calculation-of-trustees-income-pool"
    },
    {
      "path": "schedule/2/part/15/crossheading/nonresident-landlords",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-resident landlords",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/169",
      "kind": "paragraph",
      "number": "169",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-169",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/nonresident-landlords"
    },
    {
      "path": "schedule/2/part/15/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/170",
      "kind": "paragraph",
      "number": "170",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-170",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/interpretation"
    },
    {
      "path": "schedule/2/part/16",
      "kind": "part",
      "number": "16",
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/16/crossheading/old-references-to-surtax-and-standard-rate-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Old references to surtax and standard rate tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16"
    },
    {
      "path": "schedule/2/paragraph/171",
      "kind": "paragraph",
      "number": "171",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-171",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16/crossheading/old-references-to-surtax-and-standard-rate-tax"
    },
    {
      "path": "schedule/2/part/16/crossheading/section-820-of-icta",
      "kind": "crossheading",
      "number": null,
      "heading": "Section 820 of ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16"
    },
    {
      "path": "schedule/2/paragraph/172",
      "kind": "paragraph",
      "number": "172",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-172",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16/crossheading/section-820-of-icta"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Repeals and revocations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Repeals and revocations: general",
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-3/part-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Repeals having effect in relation to shares issued after 5 April 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-3/part-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/income-tax-act-2007/schedule-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-01-31",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/pdf/ukpga_20070003_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf"
    },
    {
      "title": "Explanatory Note, Volume 3",
      "main": false,
      "language": null,
      "date": "2008-01-31",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/pdf/ukpgaen_20070003_en_003.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_003.pdf"
    },
    {
      "title": "Explanatory Note, Volume 2",
      "main": false,
      "language": null,
      "date": "2008-01-31",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/pdf/ukpgaen_20070003_en_002.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_002.pdf"
    },
    {
      "title": "Explanatory Note, Volume 1",
      "main": false,
      "language": null,
      "date": "2008-01-31",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/pdf/ukpgaen_20070003_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_001.pdf"
    },
    {
      "title": "Explanatory Note",
      "main": false,
      "language": null,
      "date": "2008-01-31",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-act-2007/pdf/ukpgaen_20070003_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affected_provisions": "Sch. 1 para. 179(2)(a)",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008",
      "affecting_provisions": "s. 41(7)(k)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 1 para. 179(2)(b)",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008",
      "affecting_provisions": "s. 41(7)(k)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 1 para. 180",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008",
      "affecting_provisions": "s. 41(7)(k)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 1 para. 181",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008",
      "affecting_provisions": "s. 41(7)(k)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 332",
      "affecting": "ukpga/2009/10",
      "affecting_title": "Finance Act 2009",
      "affecting_provisions": "Sch. 22 para. 11(5)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 332",
      "affecting": "ukpga/2009/10",
      "affecting_title": "Finance Act 2009",
      "affecting_provisions": "Sch. 22 para. 11(5)(a)"
    },
    {
      "type": "repealed",
      "affected_provisions": "Sch. 1 para. 232",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012",
      "affecting_provisions": "Sch. 39 para. 28(1)"
    },
    {
      "type": "repealed",
      "affected_provisions": "s. 811(6)(e) and word",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012",
      "affecting_provisions": "Sch. 39 para. 28(1)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 989",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012",
      "affecting_provisions": "Sch. 39 para. 28(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 964(4)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 36"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 257MH(4)(b)(i)",
      "affecting": "ukpga/2025/36",
      "affecting_title": "Employment Rights Act 2025",
      "affecting_provisions": "s. 18(13)(c)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 297A(4)(b)(i)",
      "affecting": "ukpga/2025/36",
      "affecting_title": "Employment Rights Act 2025",
      "affecting_provisions": "s. 18(13)(d)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 257DJ(4)(b)(i)",
      "affecting": "ukpga/2025/36",
      "affecting_title": "Employment Rights Act 2025",
      "affecting_provisions": "s. 18(13)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 186A(4)(b)(i)",
      "affecting": "ukpga/2025/36",
      "affecting_title": "Employment Rights Act 2025",
      "affecting_provisions": "s. 18(13)(a)"
    }
  ],
  "made_under": [],
  "changes_made_to": 3439,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-act-2007/changes.json",
  "changes_made_by": 2189,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-act-2007/changes/by-it.json",
  "instruments_made_under": 59,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-act-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}