{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z13",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z13.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/554Z13",
  "kind": "section",
  "number": "554Z13",
  "heading": "Subsequent income tax liability",
  "text": "(1) This section applies if—\n(a) after the relevant step is taken, another event (“the later event”) occurs,\n(b) other than by virtue of—\n(i) this Chapter,\n(ii) Chapters 2 to 5 of Part 7, or\n(iii) Part 9,\nthe later event would (apart from this section) give rise to a liability for income tax of A or any other person on an amount (“the later amount”), and\n(c) it is just and reasonable for this section to apply in order to avoid a double charge to income tax in respect of the sum of money or asset which is the subject of the relevant step.\n(2) So far as it is just and reasonable in order to avoid a double charge to income tax as mentioned in subsection (1)(c), there is to be no liability to income tax on the later amount by virtue of the later event.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/554Z13",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}