{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809RZD",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809RZD.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809RZD",
  "kind": "section",
  "number": "809RZD",
  "heading": "Effect where 30-day deadline is met",
  "text": "(1) This section applies if the required amount in relation to a breach of the TRF deposit rule was transferred out of the account in accordance with section 809RZC(2).\n(2) Sections 809Q and 809R have effect as if—\n(a) the intervening transactions had never taken place, and\n(b) each prohibited sum represented by the required amount had instead been transferred directly (at the time that sum was paid into the TRF capital account) into the account or other property into which the required amount was transferred by virtue of the single one-off qualifying transfer.\n(3) Each of the following is an “intervening transaction”—\n(a) each payment into the TRF capital account of a prohibited sum represented by the required amount, and\n(b) the single one-off qualifying transfer out of the TRF capital account.",
  "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/809RZD",
    "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."
}