{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-812",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-812.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/812",
  "kind": "section",
  "number": "812",
  "heading": "Case where limit not to apply",
  "text": "(1) Section 811 does not apply to income tax to which non-UK resident trustees are liable for a tax year, if there is a beneficiary of the trust who is—\n(a) an individual who is ... UK resident, or\n(b) a UK resident company.\n(2) For the purposes of subsection (1) a person is a beneficiary of the trust if—\n(a) the person is an actual or potential beneficiary of the trust, and\n(b) condition A or B is met in relation to the person.\n(3) Condition A is that the person is, or will or may become, entitled under the trust to receive some or all of any income under the trust.\n(4) Condition B is that some or all of any income under the trust may be paid to or used for the benefit of the person in the exercise of a discretion conferred by the trust.\n(5) The references in subsections (3) and (4) to any income under the trust include a reference to any capital under the trust so far as it represents amounts originally received by the trustees as income.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 812(1)(a) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 66"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/812",
    "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."
}