{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-558",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-558.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/1/paragraph/558",
  "kind": "paragraph",
  "number": "558",
  "heading": null,
  "text": "(1) Amend section 636 (calculation of undistributed income) as follows.\n(2) In subsection (6) for “section 505 of ICTA (charities: general)” substitute “ any provision to which subsection (7) applies ”.\n(3) After that subsection insert—\n“(7) This subsection applies to the following provisions of ITA 2007—\nsection 521(4) (gifts entitling donor to gift-aid relief),\nsection 522(5) (gifts of money from companies),\nsection 523(5) (payments from other charities),\nsection 524 (profits etc of charitable trades),\nsection 529 (profits from fund-raising events),\nsection 530 (profits from lotteries),\nsection 531 (property income etc),\nsection 532 (savings and investment income),\nsection 533 (public revenue dividends),\nsection 536 (miscellaneous income), and\nsection 537 (income from estates in administration).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/558",
    "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."
}