{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809EZDA",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809EZDA.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809EZDA",
  "kind": "section",
  "number": "809EZDA",
  "heading": "Sums arising to connected persons other than companies",
  "text": "(1) This section applies in relation to an individual (“A”) if—\n(a) a sum arises to a person (“B”) who is connected with A,\n(b) B is not a company,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) the sum does not arise to A apart from this section.\n(2) The sum referred to in subsection (1)(a) arises to A for the purposes of this Chapter.\n(3) Where a sum arises to A by virtue of this section, it arises to A at the time the sum referred to in subsection (1)(a) arises to B.\n(4) Section 993 (meaning of “connected”) applies for the purposes of this section, but as if—\n(a) subsection (4) of that section were omitted, and\n(b) partners in a partnership in which A is also a partner were not “associates” of A for the purposes of sections 450 and 451 of CTA 2010 (“control”).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 13 Ch. 5E inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 809EZDA, 809EZDB inserted (with effect in accordance with s. 45(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 45(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 809EZDA(1)(c) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 809EZDA(1)(d) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/809EZDA",
    "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."
}