{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-495",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-495.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/495",
  "kind": "section",
  "number": "495",
  "heading": "Statement about deduction of income tax",
  "text": "(1) If the person who is treated as having paid income tax requests it in writing, the trustees must provide that person with a statement showing—\n(a) the grossed up amount of the discretionary payment,\n(b) the sum deducted as mentioned in section 494(1), and\n(c) the actual amount of the discretionary payment.\n(2) A statement under this section must be in writing.\n(3) The duty to comply with a request under this section is enforceable by the person who made it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 495 excluded (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 12(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/495",
    "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."
}