{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-670",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-670.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/670",
  "kind": "section",
  "number": "670",
  "heading": "Withdrawal of relief",
  "text": "(1) This section applies if—\n(a) a claim under section 668(2) or 669(2) has been made in relation to profits, and\n(b) the proceeds of the transfers cease to be unremittable.\n(2) The claimant is treated as making accrued income profits of an amount equal to the reduction under that section.\n(3) If the claimant has died, the claimant's personal representatives are so treated.",
  "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/670",
    "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."
}