{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-511",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-511.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/511",
  "kind": "section",
  "number": "511",
  "heading": "Prevention of double taxation: reimbursement of settlor",
  "text": "(1) This section applies to income arising from heritage maintenance property if—\n(a) the income is treated under Chapter 5 of Part 5 of ITTOIA 2005 as income of the settlor,\n(b) the income is applied in reimbursing the settlor for expenditure incurred by the settlor for a property maintenance purpose, and\n(c) the expenditure is deductible in calculating the profits of—\n(i) a trade, or\n(ii) a UK property business,\ncarried on by the settlor.\n(2) Any such income—\n(a) is not to be brought into account as a receipt in calculating the profits of that trade or business, and\n(b) is not to be treated as income of the settlor otherwise than under Chapter 5 of Part 5 of ITTOIA 2005.",
  "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/511",
    "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."
}