{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-17A",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-17A.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/17A",
  "kind": "section",
  "number": "17A",
  "heading": "Meaning of “property income”",
  "text": "(1) This section applies for the purposes of the Income Tax Acts.\n(2) “Property income” is income which is—\n(a) chargeable under Chapter 3 of Part 3 of ITTOIA 2005 (the profits of a UK property business or an overseas property business),\n(b) chargeable under Chapter 7 of that Part (amounts treated as adjustment income under section 330),\n(c) chargeable under Chapter 8 of that Part (rent receivable in connection with a UK section 12(4) concern),\n(d) chargeable under Chapter 9 of that Part (rent receivable for UK electric-line wayleaves), and\n(e) chargeable under Chapter 10 of that Part (post-cessation receipts arising from a UK property business).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 17A inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(5)(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/17A",
    "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."
}