{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809T",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809T.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809T",
  "kind": "section",
  "number": "809T",
  "heading": "Foreign chargeable gains accruing on disposal made otherwise than for full consideration",
  "text": "(1) This section applies if—\n(a) foreign chargeable gains accrue to an individual on the disposal of an asset, and\n(b) the individual does not receive consideration for the disposal of an amount at least equal to the market value of the asset.\n(2) For the purposes of this Chapter treat the asset as deriving from the chargeable gains.",
  "extent": "E+W+S+N.I.",
  "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": "Words in s. 809T(1)(b) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 9(2), 15(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 809T heading substituted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 9(3), 15(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 809L-809Z6 applied by 2005 c. 5, s. 643I(9) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 809L-809Z6 applied by 2005 c. 5, s. 643A(6) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/809T",
    "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."
}