{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-464",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-464.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/464",
  "kind": "section",
  "number": "464",
  "heading": "Scottish trusts",
  "text": "(1) This section applies if—\n(a) income arises to trustees under a trust having effect under the law of Scotland,\n(b) the trustees are UK resident, and\n(c) a beneficiary under the trust (“B”) would have an equitable right in possession to the income if the trust had effect under the law of England and Wales.\n(2) B is treated for income tax purposes as having an equitable right in possession to the income (even though B has no such right under the law of Scotland).",
  "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/464",
    "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."
}