{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-933",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-933.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/933",
  "kind": "section",
  "number": "933",
  "heading": "UK resident companies",
  "text": "A payment is an excepted payment if the person beneficially entitled to the income in respect of which the payment is made is a UK resident company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 933 applied (6.4.2013) by Small Charitable Donations Act 2012 (c. 23), s. 21, Sch. para. 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/933",
    "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."
}