{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-891",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-891.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/891",
  "kind": "section",
  "number": "891",
  "heading": "Meaning of “UK public revenue dividend”",
  "text": "In this Chapter “UK public revenue dividend” means any income from securities which—\n(a) is paid out of the public revenue of the United Kingdom or Northern Ireland, but\n(b) is not interest on local authority stock.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/891",
    "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."
}