{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1009",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1009.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1009",
  "kind": "section",
  "number": "1009",
  "heading": "Sources of income within the charge to income tax or corporation tax",
  "text": "In the Income Tax Acts a source of income is within the charge to income tax or corporation tax if that tax—\n(a) is chargeable on the income arising from it, or\n(b) would be so chargeable if there were any income arising from it,\nand references to a person, or income, being within the charge to income tax or corporation tax are to be read in the same way.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1009",
    "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."
}