{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809RZA",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809RZA.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809RZA",
  "kind": "section",
  "number": "809RZA",
  "heading": "Transfers into TRF capital account",
  "text": "(1) Subsection (2) applies to a transfer made from a mixed fund if—\n(a) it is made from a mixed fund that contains TRF capital,\n(b) the transfer is to a TRF capital account, and\n(c) the amount of the transfer does not exceed the amount of TRF capital in the mixed fund at the time of the transfer.\n(2) The transfer is to be treated as a transfer of TRF capital.\n(3) Where subsection (2) would apply to a transfer but does not because of paragraph (c) of subsection (1)—\n(a) that transfer is to be treated as two separate transfers occurring one immediately after the other, and\n(b) the first of those transfers is to be treated as being in the amount of TRF capital in the mixed fund (and accordingly subsection (2) will apply to that deemed transfer but not the second, which may result in the TRF capital account ceasing to be a TRF capital account).\n(4) Section 809RZB makes provision about the nomination of an account as a TRF capital account (and see sections 809RZC and 809RZD for the effect of making a transfer that contains amounts that are not TRF capital).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 809RZA-809RZD inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 17, 21(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/809RZA",
    "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."
}