{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-40",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-40.json",
  "legislation": "uksi/2026/336",
  "legislation_title": "The Income Tax (Digital Obligations) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026",
  "path": "regulation/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Trust, settlement or estate income",
  "text": "(1) This Chapter applies to a person for a tax year for which the person is chargeable to income tax—\n(a) in respect of income of, or a payment from, settled property of which the person is a beneficiary;\n(b) under section 619(1) of ITTOIA 2005 (settlements: amount treated as income of settlor or family);\n(c) under section 649(1) of ITTOIA 2005 (charge to tax on estate income).\n(2) In paragraph (1)(a), “payment” includes a discretionary payment within the meaning of section 493(4) of ITA 2007 (discretionary payments by trustees).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “settled property” given in section 466(2) of ITA 2007 applies, for the purposes of the Income Tax Acts, by section 466(1) of ITA 2007."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 619(1) was amended by paragraph 4 of Schedule 10 to the Finance Act 2018, paragraph 2 of Schedule 12 to the Finance Act 2025 (c. 8) and S.I. 2005/3229."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/40",
    "retrieved_at": "2026-10-28T21:03:38.080943+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."
}