{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-798",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-798.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/798",
  "kind": "section",
  "number": "798",
  "heading": "Meaning of “non-taxable consideration” etc",
  "text": "(1) This section applies for the purposes of section 797.\n(2) Consideration is non-taxable if (apart from section 796) it is not chargeable to income tax.\n(3) Non-taxable consideration from which a deduction within subsection (4) is made is treated as received free of the deduction.\n(4) A deduction is within this subsection if it is in consideration of any person's agreeing to, or facilitating, any relevant disposal or exit event.",
  "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/798",
    "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."
}