{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809AZC",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809AZC.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809AZC",
  "kind": "section",
  "number": "809AZC",
  "heading": "Exception: amount otherwise taxed",
  "text": "This Chapter does not apply if and to the extent that the income under section 809AZB(1) is (apart from this Chapter)—\n(a) charged to tax as income of the transferor,\n(b) brought into account in calculating the profits of the transferor, or\n(c) brought into account under CAA 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/809AZC",
    "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."
}