{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005.json",
  "id": "ukpga/2005/5",
  "title": "Income Tax (Trading and Other Income) Act 2005",
  "short_title": "Income Tax (Trading and Other Income) Act 2005",
  "long_title": "An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.",
  "citation": "2005 c. 5",
  "type": "ukpga",
  "year": "2005",
  "number": "5",
  "version": "current",
  "date": "2005-03-24",
  "revised": true,
  "valid_from": "2026-07-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 8,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Overview of priority rules",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Trading income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Overview of Part 2",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Provisions which must be given priority over Part 2",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Income taxed as trade profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax on trade profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Charge to tax on trade profits",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-5",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Territorial scope of charge to tax",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/6A",
      "kind": "section",
      "number": "6A",
      "heading": "Arrangements for avoiding tax",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-6A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/6B",
      "kind": "section",
      "number": "6B",
      "heading": "Trade of dealing in or developing UK land",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-6B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "Apportionment etc of profits to tax year",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-7A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/7B",
      "kind": "section",
      "number": "7B",
      "heading": "Rule if trader starts to carry on trade after 31 March",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-7B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/7C",
      "kind": "section",
      "number": "7C",
      "heading": "Rule if there is a late accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-7C",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/7D",
      "kind": "section",
      "number": "7D",
      "heading": "Election to disapply late accounting date rules",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-7D",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Person liable",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-8",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "part/2/chapter/2/crossheading/trades-and-trade-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Trades and trade profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Farming and market gardening",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-9",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Commercial occupation of land other than woodlands",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-10",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Commercial occupation of woodlands",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-11",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Profits of mines, quarries and other concerns",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Visiting performers",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Visiting performers: supplementary",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-14",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Divers and diving supervisors",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Oil extraction and related activities",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/16A",
      "kind": "section",
      "number": "16A",
      "heading": "Voluntary office-holders: compensation for lost profits",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-16A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/16B",
      "kind": "section",
      "number": "16B",
      "heading": "Payments to company directors",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-16B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/16C",
      "kind": "section",
      "number": "16C",
      "heading": "Professionals in practice: incidental income from an office or employment",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-16C",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "part/2/chapter/2/crossheading/starting-and-ceasing-to-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Starting and ceasing to trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Effect of becoming or ceasing to be a UK resident",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/starting-and-ceasing-to-trade"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Effect of company starting or ceasing to be within charge to income tax",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-18",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/starting-and-ceasing-to-trade"
    },
    {
      "path": "part/2/chapter/2/crossheading/trading-income-and-property-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Trading income and property income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Tied premises",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trading-income-and-property-income"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Caravan sites where trade carried on",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-20",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trading-income-and-property-income"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Surplus business accommodation",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-21",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trading-income-and-property-income"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Payments for wayleaves",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/trading-income-and-property-income"
    },
    {
      "path": "chapter/2/crossheading/trading-allowance",
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      "number": null,
      "heading": "Trading allowance",
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      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/22A",
      "kind": "section",
      "number": "22A",
      "heading": "Trading allowance",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-22A",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/trading-allowance"
    },
    {
      "path": "part/2/chapter/2/crossheading/rentaroom-and-fostercare-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent-a-room and qualifying care relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Rent-a-room and qualifying care relief",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/rentaroom-and-fostercare-relief"
    },
    {
      "path": "chapter/2/crossheading/trading-income-provided-through-third-parties",
      "kind": "crossheading",
      "number": null,
      "heading": "Trading income provided through third parties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/23A",
      "kind": "section",
      "number": "23A",
      "heading": "Application of section 23E: conditions",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/trading-income-provided-through-third-parties"
    },
    {
      "path": "section/23B",
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      "number": "23B",
      "heading": "Meaning of “relevant benefit”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23B",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/23C",
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      "number": "23C",
      "heading": "Meaning of “qualifying third party payment”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23C",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/trading-income-provided-through-third-parties"
    },
    {
      "path": "section/23D",
      "kind": "section",
      "number": "23D",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23D",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/trading-income-provided-through-third-parties"
    },
    {
      "path": "section/23E",
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      "number": "23E",
      "heading": "Tax treatment of relevant benefits",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/trading-income-provided-through-third-parties"
    },
    {
      "path": "section/23F",
      "kind": "section",
      "number": "23F",
      "heading": "Relevant benefits: persons other than T",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23F",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/trading-income-provided-through-third-parties"
    },
    {
      "path": "section/23G",
      "kind": "section",
      "number": "23G",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23G",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/trading-income-provided-through-third-parties"
    },
    {
      "path": "section/23H",
      "kind": "section",
      "number": "23H",
      "heading": "Double taxation",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23H",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/trading-income-provided-through-third-parties"
    },
    {
      "path": "chapter/2/crossheading/carried-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Carried interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/23I",
      "kind": "section",
      "number": "23I",
      "heading": "Tax treatment of carried interest",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/carried-interest"
    },
    {
      "path": "section/23J",
      "kind": "section",
      "number": "23J",
      "heading": "Election to disapply section 23I",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23J",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/carried-interest"
    },
    {
      "path": "section/23K",
      "kind": "section",
      "number": "23K",
      "heading": "Location of trade treated as carried on under section 23I etc",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23K",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/carried-interest"
    },
    {
      "path": "section/23L",
      "kind": "section",
      "number": "23L",
      "heading": "Carried interest arising where individual deceased",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23L",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/carried-interest"
    },
    {
      "path": "section/23M",
      "kind": "section",
      "number": "23M",
      "heading": "Temporary non-UK residents: tax treatment of accrued carried interest gains",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23M",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/carried-interest"
    },
    {
      "path": "section/23N",
      "kind": "section",
      "number": "23N",
      "heading": "Permitted deduction etc",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-23N",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/carried-interest"
    },
    {
      "path": "section/23P",
      "kind": "section",
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      "path": "section/148ZA",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/13"
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    {
      "path": "section/189",
      "kind": "section",
      "number": "189",
      "heading": "Relief for unremittable amounts",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-189",
      "extent": null,
      "status": null,
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      "path": "section/190",
      "kind": "section",
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      "heading": "Restrictions on relief",
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      "status": null,
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      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Withdrawal of relief",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-191",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/13"
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    {
      "path": "part/2/chapter/14",
      "kind": "chapter",
      "number": "14",
      "heading": "Disposal and acquisition of know-how",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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      "path": "section/191A",
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      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-191A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/14"
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      "path": "section/192",
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      "number": "192",
      "heading": "Meaning of “know-how” etc.",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-192",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/14"
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      "path": "section/193",
      "kind": "section",
      "number": "193",
      "heading": "Disposal of know-how if trade continues to be carried on",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-193",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/14"
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      "path": "section/194",
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      "heading": "Disposal of know-how as part of disposal of all or part of a trade",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-194",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/14"
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      "path": "section/195",
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      "heading": "Seller controlled by buyer etc.",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-195",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/14"
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    {
      "path": "part/2/chapter/15",
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      "number": "15",
      "heading": "Basis periods",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "part/2/chapter/15/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
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      "status": null,
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    {
      "path": "section/196",
      "kind": "section",
      "number": "196",
      "heading": "Professions and vocations",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-196",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/introduction"
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    {
      "path": "part/2/chapter/15/crossheading/accounting-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting date",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/15"
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    {
      "path": "section/197",
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      "number": "197",
      "heading": "Meaning of “accounting date”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-197",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/accounting-date"
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    {
      "path": "part/2/chapter/15/crossheading/the-normal-rules",
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      "heading": "The normal rules",
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      "status": null,
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      "path": "section/198",
      "kind": "section",
      "number": "198",
      "heading": "General rule",
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      "parent": "part/2/chapter/15/crossheading/the-normal-rules"
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    {
      "path": "section/199",
      "kind": "section",
      "number": "199",
      "heading": "First tax year",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-199",
      "extent": null,
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      "parent": "part/2/chapter/15/crossheading/the-normal-rules"
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      "path": "section/200",
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      "number": "200",
      "heading": "Second tax year",
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      "path": "section/201",
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      "number": "201",
      "heading": "Tax year in which there is no accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-201",
      "extent": null,
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      "parent": "part/2/chapter/15/crossheading/the-normal-rules"
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      "path": "section/202",
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      "heading": "Final tax year",
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    {
      "path": "part/2/chapter/15/crossheading/apportionment-of-profits",
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      "heading": "Apportionment of profits",
      "url": null,
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      "path": "section/203",
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      "heading": "Apportionment etc. of profits to basis periods",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-203",
      "extent": null,
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      "parent": "part/2/chapter/15/crossheading/apportionment-of-profits"
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      "path": "part/2/chapter/15/crossheading/overlap-profits-and-losses",
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      "heading": "Overlap profits and losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/15"
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    {
      "path": "section/204",
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      "heading": "Meaning of “overlap period” and “overlap profit”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-204",
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      "parent": "part/2/chapter/15/crossheading/overlap-profits-and-losses"
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    {
      "path": "section/204A",
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      "number": "204A",
      "heading": "Overlap profit and trading allowance under Chapter 1 of Part 6A",
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      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/overlap-profits-and-losses"
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      "path": "section/205",
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      "number": "205",
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      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-205",
      "extent": null,
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      "path": "section/206",
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      "number": "206",
      "heading": "Restriction on bringing losses into account twice",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-206",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/overlap-profits-and-losses"
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      "path": "section/207",
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      "number": "207",
      "heading": "Treatment of business start-up payments received in an overlap period",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-207",
      "extent": null,
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      "parent": "part/2/chapter/15/crossheading/overlap-profits-and-losses"
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    {
      "path": "part/2/chapter/15/crossheading/rules-where-first-accounting-date-shortly-before-end-of-tax-year",
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      "number": null,
      "heading": "Rules where first accounting date shortly before end of tax year",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/15"
    },
    {
      "path": "section/208",
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      "heading": "When the late accounting date rules apply",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-208",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/rules-where-first-accounting-date-shortly-before-end-of-tax-year"
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      "path": "section/209",
      "kind": "section",
      "number": "209",
      "heading": "Rule if there is an accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-209",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/rules-where-first-accounting-date-shortly-before-end-of-tax-year"
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      "path": "section/210",
      "kind": "section",
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      "heading": "Rules if there is no accounting date",
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      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/rules-where-first-accounting-date-shortly-before-end-of-tax-year"
    },
    {
      "path": "part/2/chapter/15/crossheading/slight-variations-in-accounting-date",
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      "heading": "Slight variations in accounting date",
      "url": null,
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      "parent": "part/2/chapter/15"
    },
    {
      "path": "section/211",
      "kind": "section",
      "number": "211",
      "heading": "Treating middle date as accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-211",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/slight-variations-in-accounting-date"
    },
    {
      "path": "section/212",
      "kind": "section",
      "number": "212",
      "heading": "Consequence of treating middle date as accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-212",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/slight-variations-in-accounting-date"
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      "path": "section/213",
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      "number": "213",
      "heading": "Circumstances in which middle date not treated as accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-213",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/slight-variations-in-accounting-date"
    },
    {
      "path": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes",
      "kind": "crossheading",
      "number": null,
      "heading": "Special rules if accounting date changes",
      "url": null,
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      "parent": "part/2/chapter/15"
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    {
      "path": "section/214",
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      "heading": "When a change of accounting date occurs",
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      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes"
    },
    {
      "path": "section/215",
      "kind": "section",
      "number": "215",
      "heading": "Change of accounting date in third tax year",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-215",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes"
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    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "Change of accounting date in later tax year",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-216",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes"
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    {
      "path": "section/217",
      "kind": "section",
      "number": "217",
      "heading": "Conditions for basis period to end with new accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-217",
      "extent": "E+W+S+N.I.",
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      "parent": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes"
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      "path": "section/218",
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      "number": "218",
      "heading": "Commercial reasons for change of accounting date",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes"
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      "path": "section/219",
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      "heading": "The year after an ineffective change of accounting date",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-219",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes"
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      "path": "section/220",
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      "number": "220",
      "heading": "Deduction for overlap profit on change of accounting date",
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      "extent": null,
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      "parent": "part/2/chapter/15/crossheading/special-rules-if-accounting-date-changes"
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    {
      "path": "part/2/chapter/16",
      "kind": "chapter",
      "number": "16",
      "heading": "Averaging profits of farmers and creative artists",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/2"
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    {
      "path": "section/221",
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      "heading": "Claim for averaging of fluctuating profits",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-221",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16"
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      "path": "section/221A",
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      "number": "221A",
      "heading": "Claim not available where cash basis used",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-221A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16"
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      "path": "section/222",
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      "number": "222",
      "heading": "Circumstances in which claim for two-year averaging may be made",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-222",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16"
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    {
      "path": "section/222A",
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      "number": "222A",
      "heading": "Circumstances in which claim for five-year averaging may be made",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-222A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16"
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      "path": "section/223",
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      "number": "223",
      "heading": "Adjustment of profits",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-223",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16"
    },
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      "path": "section/224",
      "kind": "section",
      "number": "224",
      "heading": "Effect of adjustment",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-224",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16"
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    {
      "path": "section/225",
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      "number": "225",
      "heading": "Effect of later adjustment of profits",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-225",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16"
    },
    {
      "path": "part/2/chapter/16ZA",
      "kind": "chapter",
      "number": "16ZA",
      "heading": "COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/225ZA",
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      "heading": "Application of Chapter 16ZA",
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      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16ZA"
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    {
      "path": "section/225ZAA",
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      "heading": "Chapter not to apply where cash basis used",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-225ZAA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16ZA"
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    {
      "path": "section/225ZB",
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      "number": "225ZB",
      "heading": "Right to make claim",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-225ZB",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16ZA"
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    {
      "path": "section/225ZC",
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      "number": "225ZC",
      "heading": "Book value",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-225ZC",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16ZA"
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      "path": "section/225ZD",
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      "number": "225ZD",
      "heading": "Effect of claim for spreading profits",
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      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16ZA"
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    {
      "path": "section/225ZE",
      "kind": "section",
      "number": "225ZE",
      "heading": "Adjustment: cessation of trading",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-225ZE",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16ZA"
    },
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      "path": "section/225ZF",
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      "number": "225ZF",
      "heading": "Time limits etc for spreading claim",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-225ZF",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16ZA"
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      "number": "225ZG",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": "part/2/chapter/16ZA"
    },
    {
      "path": "part/2/chapter/16A",
      "kind": "chapter",
      "number": "16A",
      "heading": "Oil activities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "chapter/16A/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/16A"
    },
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      "path": "section/225ZH",
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    {
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      "path": "section/374",
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      "status": null,
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      "path": "section/380A",
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      "extent": null,
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      "parent": "part/4/chapter/2/crossheading/other-income-taxed-as-interest"
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      "path": "part/4/chapter/2A",
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      "path": "section/381A",
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      "path": "section/381D",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/4/chapter/2A"
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    {
      "path": "part/4/chapter/3",
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      "heading": "Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions",
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    {
      "path": "part/4/chapter/3/crossheading/introduction",
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    {
      "path": "part/4/chapter/3/crossheading/charge-to-tax-on-dividends-and-other-distributions",
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      "path": "section/383",
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      "heading": "Charge to tax on dividends and other distributions",
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      "extent": null,
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      "path": "section/384",
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      "path": "part/4/chapter/3/crossheading/amounts-treated-as-dividends",
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      "path": "section/386",
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      "path": "section/388",
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      "path": "section/390",
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    {
      "path": "part/4/chapter/3/crossheading/shares-in-approved-share-incentive-plans-sips",
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      "url": null,
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      "path": "section/393",
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      "path": "section/394",
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      "path": "section/395",
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      "status": null,
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    {
      "path": "part/4/chapter/3/crossheading/tax-credits-and-payment-and-deduction-of-tax",
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      "path": "section/397",
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      "path": "section/398",
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      "number": "398",
      "heading": "Increase in amount or value of dividends where tax credit available",
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      "parent": "part/4/chapter/3/crossheading/tax-credits-and-payment-and-deduction-of-tax"
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      "path": "section/399",
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      "heading": "Tax treated as paid on distributions received by non-UK resident persons",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-399",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/3/crossheading/tax-credits-and-payment-and-deduction-of-tax"
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    {
      "path": "section/400",
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      "number": "400",
      "heading": "Non-qualifying distributions",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-400",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/3/crossheading/tax-credits-and-payment-and-deduction-of-tax"
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    {
      "path": "section/401",
      "kind": "section",
      "number": "401",
      "heading": "Relief: distribution repaying shares or security issued in earlier distribution",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-401",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/tax-credits-and-payment-and-deduction-of-tax"
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    {
      "path": "chapter/3/crossheading/employeeownership-trusts",
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      "number": null,
      "heading": "Employee-ownership trusts",
      "url": null,
      "extent": null,
      "status": null,
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      "path": "section/401ZA",
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      "number": "401ZA",
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      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/employeeownership-trusts"
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    {
      "path": "section/401A",
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      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-401A",
      "extent": "E+W+S+N.I.",
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      "parent": "chapter/3/crossheading/employeeownership-trusts"
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    {
      "path": "section/401B",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/3/crossheading/employeeownership-trusts"
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    {
      "path": "chapter/3/crossheading/antiavoidance",
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      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/401C",
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      "number": "401C",
      "heading": "Temporary non-residents",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-401C",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/antiavoidance"
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    {
      "path": "part/4/chapter/4",
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      "number": "4",
      "heading": "Dividends from non-UK resident companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
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    {
      "path": "part/4/chapter/4/crossheading/charge-to-tax-on-dividends-from-nonuk-resident-companies",
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      "number": null,
      "heading": "Charge to tax on dividends from non-UK resident companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
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    {
      "path": "section/402",
      "kind": "section",
      "number": "402",
      "heading": "Charge to tax on dividends from non-UK resident companies",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-402",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/charge-to-tax-on-dividends-from-nonuk-resident-companies"
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    {
      "path": "section/403",
      "kind": "section",
      "number": "403",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-403",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/charge-to-tax-on-dividends-from-nonuk-resident-companies"
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    {
      "path": "section/404",
      "kind": "section",
      "number": "404",
      "heading": "Person liable",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-404",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/charge-to-tax-on-dividends-from-nonuk-resident-companies"
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    {
      "path": "section/404A",
      "kind": "section",
      "number": "404A",
      "heading": "Distributions in a winding up",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-404A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/charge-to-tax-on-dividends-from-nonuk-resident-companies"
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    {
      "path": "part/4/chapter/4/crossheading/shares-in-approved-share-incentive-plans-sips",
      "kind": "crossheading",
      "number": null,
      "heading": "Shares in Schedule 2 share incentive plans (“SIPs”)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4"
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      "path": "section/405",
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      "number": "405",
      "heading": "SIP shares: introduction",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-405",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/shares-in-approved-share-incentive-plans-sips"
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      "path": "section/406",
      "kind": "section",
      "number": "406",
      "heading": "Later charge where cash dividends retained in SIPs are paid over",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-406",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/shares-in-approved-share-incentive-plans-sips"
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      "path": "section/407",
      "kind": "section",
      "number": "407",
      "heading": "Dividend payment when dividend shares cease to be subject to SIP",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-407",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/shares-in-approved-share-incentive-plans-sips"
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    {
      "path": "section/408",
      "kind": "section",
      "number": "408",
      "heading": "Reduction in tax due in cases within section 407",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-408",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/shares-in-approved-share-incentive-plans-sips"
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    {
      "path": "chapter/4/crossheading/antiavoidance",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/408A",
      "kind": "section",
      "number": "408A",
      "heading": "Temporary non-residents",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-408A",
      "extent": null,
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    {
      "path": "part/4/chapter/5",
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      "heading": "Stock dividends from UK resident companies",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
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      "path": "section/409",
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      "number": "409",
      "heading": "Charge to tax on stock dividend income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-409",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
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      "path": "section/410",
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      "number": "410",
      "heading": "When stock dividend income arises",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-410",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5"
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      "path": "section/410A",
      "kind": "section",
      "number": "410A",
      "heading": "Conversion etc of bonus share capital",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-410A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
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    {
      "path": "section/411",
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      "number": "411",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-411",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5"
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    {
      "path": "section/412",
      "kind": "section",
      "number": "412",
      "heading": "Cash equivalent of share capital",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-412",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5"
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      "path": "section/413",
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      "heading": "Person liable",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5"
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    {
      "path": "section/413A",
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      "heading": "Temporary non-residents",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-413A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5"
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    {
      "path": "section/414",
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      "number": "414",
      "heading": "Income tax treated as paid",
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      "path": "section/414A",
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      "heading": "Interpretation of Chapter",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/4/chapter/5"
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    {
      "path": "part/4/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Release of loan to participator in close company",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
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    {
      "path": "section/415",
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      "heading": "Charge to tax under Chapter 6",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6"
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      "path": "section/416",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6"
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      "path": "section/417",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6"
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      "path": "section/418",
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      "number": "418",
      "heading": "Relief where borrowers liable as settlors",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6"
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      "path": "section/419",
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      "number": "419",
      "heading": "Loans and advances to persons who die",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-419",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/420",
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      "heading": "Loans and advances to trustees of trusts that have ended",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-420",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/6"
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    {
      "path": "section/420A",
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      "heading": "Temporary non-residents",
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      "extent": "E+W+S+N.I.",
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      "path": "section/421",
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      "path": "section/421A",
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      "path": "part/4/chapter/7",
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      "path": "section/422",
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      "path": "section/423",
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      "extent": null,
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      "parent": "part/4/chapter/7"
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      "path": "section/424",
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      "path": "section/425",
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      "path": "section/426",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/7"
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    {
      "path": "part/4/chapter/8",
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      "heading": "Profits from deeply discounted securities",
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      "extent": "E+W+S+N.I.",
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      "path": "part/4/chapter/8/crossheading/charge-to-tax-under-chapter-8",
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      "path": "section/427",
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      "extent": null,
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      "path": "section/428",
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      "path": "section/429",
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      "path": "part/4/chapter/8/crossheading/deeply-discounted-securities",
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      "path": "section/430",
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      "heading": "Meaning of “deeply discounted security”",
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      "extent": "E+W+S+N.I.",
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      "path": "section/431",
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      "heading": "Excluded occasions of redemption",
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      "path": "section/432",
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      "heading": "Securities which are not deeply discounted securities",
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      "extent": null,
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      "path": "section/433",
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      "heading": "Meaning of “excluded indexed security”",
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      "extent": null,
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      "parent": "part/4/chapter/8/crossheading/deeply-discounted-securities"
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      "path": "section/434",
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      "heading": "Securities issued in separate tranches: preliminary",
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      "extent": null,
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      "path": "section/435",
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      "heading": "Securities issued in separate tranches: basic rule",
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      "extent": null,
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      "path": "section/436",
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      "heading": "Deeply discounted securities issued in separate tranches: nominal value rule",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-436",
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    {
      "path": "part/4/chapter/8/crossheading/disposals",
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    {
      "path": "section/437",
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      "number": "437",
      "heading": "Transactions which are disposals",
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      "status": null,
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      "path": "section/438",
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      "heading": "Timing of transfers and acquisitions",
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      "status": null,
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      "extent": "E+W+S+N.I.",
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      "path": "part/4/chapter/9/crossheading/when-chargeable-events-occur-general",
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      "path": "section/484",
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      "heading": "When chargeable events occur",
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      "path": "section/485",
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      "path": "section/486",
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      "heading": "Exclusion of maturity of capital redemption policies in certain circumstances",
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      "path": "section/487",
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      "status": null,
      "parent": "part/4/chapter/9/crossheading/when-chargeable-events-occur-general"
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      "path": "section/488",
      "kind": "section",
      "number": "488",
      "heading": "Disregard of some events after alterations of life insurance policy terms",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-488",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/9/crossheading/when-chargeable-events-occur-general"
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      "path": "section/489",
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      "number": "489",
      "heading": "Conditions applicable to alterations of life insurance policy terms",
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      "extent": null,
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      "parent": "part/4/chapter/9/crossheading/when-chargeable-events-occur-general"
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      "path": "section/490",
      "kind": "section",
      "number": "490",
      "heading": "Last payment under guaranteed income bonds etc. treated as total surrender",
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      "extent": null,
      "status": null,
      "parent": "part/4/chapter/9/crossheading/when-chargeable-events-occur-general"
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    {
      "path": "part/4/chapter/9/crossheading/calculating-gains-general",
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      "path": "section/491",
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      "heading": "Calculating gains: general rules",
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      "path": "section/492",
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      "heading": "The total benefit value of a policy or contract",
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      "extent": null,
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      "parent": "part/4/chapter/9/crossheading/calculating-gains-general"
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      "path": "section/493",
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      "heading": "The value of a policy or contract",
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      "path": "section/494",
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      "heading": "The total allowable deductions for a policy or contract",
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      "path": "section/495",
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      "heading": "Disregard of certain amounts in calculating gains under section 491",
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      "extent": null,
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      "path": "section/496",
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      "heading": "Modification of section 494: qualifying endowment policies held as security for company debts",
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      "path": "section/497",
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    {
      "path": "part/4/chapter/9/crossheading/part-surrenders-and-assignments-periodic-calculations-and-excess-events",
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      "extent": "E+W+S+N.I.",
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      "path": "section/498",
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      "heading": "Requirement for periodic calculations in part surrender or assignment cases",
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      "extent": null,
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      "path": "section/499",
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      "heading": "Meaning of “insurance year” and “final insurance year”",
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      "extent": null,
      "status": null,
      "parent": "part/4/chapter/9/crossheading/part-surrenders-and-assignments-periodic-calculations-and-excess-events"
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      "heading": "Events treated as part surrenders",
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      "extent": null,
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      "path": "section/501",
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      "status": null,
      "parent": "part/4/chapter/9/crossheading/part-surrenders-and-assignments-periodic-calculations-and-excess-events"
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      "path": "section/502",
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      "number": "502",
      "heading": "Exception from section 501 for loans to buy life annuities",
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      "extent": null,
      "status": null,
      "parent": "part/4/chapter/9/crossheading/part-surrenders-and-assignments-periodic-calculations-and-excess-events"
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      "path": "section/503",
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      "heading": "Exception from section 501 for certain loans under qualifying policies",
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      "extent": null,
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      "path": "section/504",
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      "status": null,
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      "path": "section/505",
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      "heading": "Assignments etc. involving co-ownership",
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      "extent": null,
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      "heading": "Assignments occurring when there is a co-ownership transaction",
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      "extent": null,
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      "path": "section/507",
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      "heading": "Method for making periodic calculations under section 498",
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      "extent": null,
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      "path": "section/507A",
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      "extent": null,
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      "path": "section/508",
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      "extent": null,
      "status": null,
      "parent": "part/4/chapter/9/crossheading/part-surrenders-and-assignments-periodic-calculations-and-excess-events"
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      "path": "section/509",
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      "heading": "Chargeable events in certain cases where periodic calculations show gains",
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      "extent": null,
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    {
      "path": "part/4/chapter/9/crossheading/transactionrelated-calculations-and-part-surrender-or-assignment-events",
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      "extent": "E+W+S+N.I.",
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      "path": "section/510",
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      "path": "section/511",
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      "extent": null,
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      "path": "section/512",
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      "heading": "Available premium left for relevant transaction",
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      "extent": null,
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      "parent": "part/4/chapter/9/crossheading/transactionrelated-calculations-and-part-surrender-or-assignment-events"
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      "path": "section/512A",
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      "path": "section/513",
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      "heading": "Special rules for part surrenders and assignments in final insurance year",
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      "extent": null,
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      "parent": "part/4/chapter/9/crossheading/transactionrelated-calculations-and-part-surrender-or-assignment-events"
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      "path": "section/514",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/9/crossheading/transactionrelated-calculations-and-part-surrender-or-assignment-events"
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      "path": "part/4/chapter/9/crossheading/personal-portfolio-bonds",
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      "path": "section/515",
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      "extent": null,
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      "path": "section/516",
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      "extent": null,
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      "path": "section/517",
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      "heading": "Policies and contracts which are not personal portfolio bonds",
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      "extent": null,
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      "path": "section/518",
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      "number": "518",
      "heading": "The index categories",
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      "path": "section/519",
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      "extent": null,
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      "path": "section/520",
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      "number": "520",
      "heading": "The property categories",
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      "path": "section/521",
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      "heading": "The property selection conditions",
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      "extent": null,
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      "path": "section/522",
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      "heading": "Method for making annual calculations under section 515",
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      "extent": null,
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      "path": "section/523",
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      "heading": "Section 608F: disregard for third party sales where intangible property makes insignificant contribution",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608GA",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/charge-to-tax-on-offshore-receipts-in-respect-of-intangible-property"
    },
    {
      "path": "section/608H",
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      "number": "608H",
      "heading": "Meaning of “intangible property”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608H",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/charge-to-tax-on-offshore-receipts-in-respect-of-intangible-property"
    },
    {
      "path": "section/608I",
      "kind": "section",
      "number": "608I",
      "heading": "Application of Chapter to certain partnerships",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/charge-to-tax-on-offshore-receipts-in-respect-of-intangible-property"
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    {
      "path": "part/5/chapter/2A/crossheading/exemptions",
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      "number": null,
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      "url": null,
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      "parent": "part/5/chapter/2A"
    },
    {
      "path": "section/608J",
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      "number": "608J",
      "heading": "Exemption where limited UK sales",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608J",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
    },
    {
      "path": "section/608JA",
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      "number": "608JA",
      "heading": "Exemption where company resident in specified territory",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608JA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
    },
    {
      "path": "section/608K",
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      "number": "608K",
      "heading": "Exemption where business undertaken within territory of residence",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
    },
    {
      "path": "section/608L",
      "kind": "section",
      "number": "608L",
      "heading": "Exemption where foreign tax at least half of UK tax",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
    },
    {
      "path": "section/608M",
      "kind": "section",
      "number": "608M",
      "heading": "Section 608L: the local tax amount",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608M",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
    },
    {
      "path": "section/608MA",
      "kind": "section",
      "number": "608MA",
      "heading": "Exemption where income of opaque partnership taxable in full treaty territory",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608MA",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
    },
    {
      "path": "section/608MB",
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      "number": "608MB",
      "heading": "Exemption for certain bodies corporate that are transparent in full treaty territory",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608MB",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
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    {
      "path": "section/608MC",
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      "number": "608MC",
      "heading": "Exemption for double taxation on amounts within same control group",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608MC",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
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    {
      "path": "section/608N",
      "kind": "section",
      "number": "608N",
      "heading": "Exemptions: further provision",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608N",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/exemptions"
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    {
      "path": "part/5/chapter/2A/crossheading/recovery-of-tax-from-person-in-same-control-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of tax from person in same control group",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A"
    },
    {
      "path": "section/608O",
      "kind": "section",
      "number": "608O",
      "heading": "Notice requiring payment from person in same control group as taxpayer",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608O",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/recovery-of-tax-from-person-in-same-control-group"
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    {
      "path": "section/608P",
      "kind": "section",
      "number": "608P",
      "heading": "Payment notice: effect",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608P",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/recovery-of-tax-from-person-in-same-control-group"
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    {
      "path": "section/608Q",
      "kind": "section",
      "number": "608Q",
      "heading": "Payment notice: appeals",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608Q",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/recovery-of-tax-from-person-in-same-control-group"
    },
    {
      "path": "section/608R",
      "kind": "section",
      "number": "608R",
      "heading": "Payment notice: effect of making payment etc",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608R",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/recovery-of-tax-from-person-in-same-control-group"
    },
    {
      "path": "part/5/chapter/2A/crossheading/meaning-of-control-group-and-related-person",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “control group” and “related person”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A"
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    {
      "path": "section/608S",
      "kind": "section",
      "number": "608S",
      "heading": "Control groups",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608S",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/meaning-of-control-group-and-related-person"
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    {
      "path": "section/608T",
      "kind": "section",
      "number": "608T",
      "heading": "Related persons",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608T",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/meaning-of-control-group-and-related-person"
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    {
      "path": "section/608U",
      "kind": "section",
      "number": "608U",
      "heading": "Meaning of “51% investment” and “25% investment”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608U",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/meaning-of-control-group-and-related-person"
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    {
      "path": "section/608V",
      "kind": "section",
      "number": "608V",
      "heading": "Meaning of direct or indirect participation in management, control or capital",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608V",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/meaning-of-control-group-and-related-person"
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    {
      "path": "part/5/chapter/2A/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
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      "parent": "part/5/chapter/2A"
    },
    {
      "path": "section/608W",
      "kind": "section",
      "number": "608W",
      "heading": "Anti-avoidance",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/general"
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    {
      "path": "section/608X",
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      "number": "608X",
      "heading": "Interaction with other general provisions",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608X",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/general"
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    {
      "path": "section/608Y",
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      "number": "608Y",
      "heading": "Appeals against assessments",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-608Y",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/general"
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    {
      "path": "part/5/chapter/2A/crossheading/interpretation-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation: general",
      "url": null,
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      "parent": "part/5/chapter/2A"
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    {
      "path": "section/608Z",
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      "number": "608Z",
      "heading": "Interpretation of Chapter: general",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/2A/crossheading/interpretation-general"
    },
    {
      "path": "part/5/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Films and sound recordings: non-trade businesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/609",
      "kind": "section",
      "number": "609",
      "heading": "Charge to tax on films and sound recordings businesses",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-609",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/610",
      "kind": "section",
      "number": "610",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-610",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/611",
      "kind": "section",
      "number": "611",
      "heading": "Person liable",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-611",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/612",
      "kind": "section",
      "number": "612",
      "heading": "Calculation of income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-612",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
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    {
      "path": "section/613",
      "kind": "section",
      "number": "613",
      "heading": "Application of trading income rules to non-trade businesses",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-613",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "part/5/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Certain telecommunication rights: non-trading income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
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    {
      "path": "section/614",
      "kind": "section",
      "number": "614",
      "heading": "Charge to tax on certain telecommunication rights of a non-trader",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-614",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
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    {
      "path": "section/615",
      "kind": "section",
      "number": "615",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-615",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
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    {
      "path": "section/616",
      "kind": "section",
      "number": "616",
      "heading": "Person liable",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-616",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
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    {
      "path": "section/617",
      "kind": "section",
      "number": "617",
      "heading": "Deductions in calculating certain income charged",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-617",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
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    {
      "path": "section/618",
      "kind": "section",
      "number": "618",
      "heading": "Payments received after deduction of tax",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-618",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4"
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    {
      "path": "part/5/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Settlements: amounts treated as income of settlor or family",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
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    {
      "path": "part/5/chapter/5/crossheading/charge-to-tax-under-chapter-5",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax under Chapter 5",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
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    {
      "path": "section/619",
      "kind": "section",
      "number": "619",
      "heading": "Charge to tax under Chapter 5",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-619",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/charge-to-tax-under-chapter-5"
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    {
      "path": "section/619A",
      "kind": "section",
      "number": "619A",
      "heading": "Income treated as highest part of settlor's total income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-619A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/charge-to-tax-under-chapter-5"
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    {
      "path": "section/620",
      "kind": "section",
      "number": "620",
      "heading": "Meaning of “settlement” and “settlor”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-620",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/charge-to-tax-under-chapter-5"
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    {
      "path": "part/5/chapter/5/crossheading/income-charged-and-person-liable",
      "kind": "crossheading",
      "number": null,
      "heading": "Income charged and person liable",
      "url": null,
      "extent": null,
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      "parent": "part/5/chapter/5"
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    {
      "path": "section/621",
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      "number": "621",
      "heading": "Income charged",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-621",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-charged-and-person-liable"
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      "path": "section/622",
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      "number": "622",
      "heading": "Person liable",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-charged-and-person-liable"
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    {
      "path": "part/5/chapter/5/crossheading/rules-for-calculating-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Rules for calculating income",
      "url": null,
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    {
      "path": "section/623",
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      "heading": "Calculation of income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-623",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/rules-for-calculating-income"
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    {
      "path": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests",
      "kind": "crossheading",
      "number": null,
      "heading": "Income treated as income of settlor: retained interests",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
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    {
      "path": "section/624",
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      "number": "624",
      "heading": "Income where settlor retains an interest",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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    {
      "path": "section/625",
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      "number": "625",
      "heading": "Settlor's retained interest",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-625",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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    {
      "path": "section/626",
      "kind": "section",
      "number": "626",
      "heading": "Exception for outright gifts between spouses or civil partners",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-626",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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      "path": "section/627",
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      "number": "627",
      "heading": "Exceptions for certain types of income",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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      "path": "section/628",
      "kind": "section",
      "number": "628",
      "heading": "Exception for gifts to charities",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-628",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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      "path": "section/628A",
      "kind": "section",
      "number": "628A",
      "heading": "Exception for protected foreign-source income",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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      "path": "section/628B",
      "kind": "section",
      "number": "628B",
      "heading": "Section 628A: tainting",
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      "extent": null,
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      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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    {
      "path": "section/628C",
      "kind": "section",
      "number": "628C",
      "heading": "Foreign income arising before, but remitted on or after, 6 April 2017",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-628C",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-retained-interests"
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    {
      "path": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-unmarried-children",
      "kind": "crossheading",
      "number": null,
      "heading": "Income treated as income of settlor: relevant children",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
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    {
      "path": "section/629",
      "kind": "section",
      "number": "629",
      "heading": "Income paid to relevant children of settlor",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-629",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-unmarried-children"
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    {
      "path": "section/630",
      "kind": "section",
      "number": "630",
      "heading": "Exception for gifts to charities",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-630",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-unmarried-children"
    },
    {
      "path": "section/630A",
      "kind": "section",
      "number": "630A",
      "heading": "Exception for protected foreign-source income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-630A",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-unmarried-children"
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    {
      "path": "section/631",
      "kind": "section",
      "number": "631",
      "heading": "Retained and accumulated income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-631",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-unmarried-children"
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    {
      "path": "section/632",
      "kind": "section",
      "number": "632",
      "heading": "Offshore income gains",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-632",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/income-treated-as-income-of-settlor-unmarried-children"
    },
    {
      "path": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-trustees-payments",
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      "number": null,
      "heading": "Capital sums treated as income of settlor: trustees' payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/633",
      "kind": "section",
      "number": "633",
      "heading": "Capital sums paid to settlor by trustees of settlement",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-633",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-trustees-payments"
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      "path": "section/634",
      "kind": "section",
      "number": "634",
      "heading": "Meaning of “capital sum” and “sums paid to settlor”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-634",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-trustees-payments"
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      "path": "section/635",
      "kind": "section",
      "number": "635",
      "heading": "Amount of available income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-635",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-trustees-payments"
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    {
      "path": "section/636",
      "kind": "section",
      "number": "636",
      "heading": "Calculation of undistributed income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-636",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-trustees-payments"
    },
    {
      "path": "section/637",
      "kind": "section",
      "number": "637",
      "heading": "Qualifications to section 636",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-637",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-trustees-payments"
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    {
      "path": "part/5/chapter/5/crossheading/trustees-payments-further-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustees' payments: further provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/638",
      "kind": "section",
      "number": "638",
      "heading": "Capital sums paid by way of loan or repayment of loan",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-638",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/trustees-payments-further-provisions"
    },
    {
      "path": "section/639",
      "kind": "section",
      "number": "639",
      "heading": "Loans to participators in close companies",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-639",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/trustees-payments-further-provisions"
    },
    {
      "path": "section/640",
      "kind": "section",
      "number": "640",
      "heading": "Grossing-up of deemed income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-640",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/trustees-payments-further-provisions"
    },
    {
      "path": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-connected-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital sums treated as income of settlor: connected bodies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/641",
      "kind": "section",
      "number": "641",
      "heading": "Capital sums paid to settlor by body connected with settlement",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-641",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-connected-bodies"
    },
    {
      "path": "section/642",
      "kind": "section",
      "number": "642",
      "heading": "Exception for certain loans or repayments of loans",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-642",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-connected-bodies"
    },
    {
      "path": "section/643",
      "kind": "section",
      "number": "643",
      "heading": "Interpretation of sections 641 and 642",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/capital-sums-treated-as-income-of-settlor-connected-bodies"
    },
    {
      "path": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision about protected foreign-source income and transitional trust income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
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    {
      "path": "section/643ZA",
      "kind": "section",
      "number": "643ZA",
      "heading": "“Protected foreign-source income” and “transitional trust income”",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643ZA",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643ZB",
      "kind": "section",
      "number": "643ZB",
      "heading": "Protected foreign-source income and transitional trust income not to be taxed elsewhere in Chapter",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643ZB",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
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    {
      "path": "section/643A",
      "kind": "section",
      "number": "643A",
      "heading": "Benefits paid out of protected foreign-source income or transitional trust income",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643A",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643B",
      "kind": "section",
      "number": "643B",
      "heading": "Meaning of “untaxed benefits total” in section 643A",
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      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643C",
      "kind": "section",
      "number": "643C",
      "heading": "Meaning of “available protected income” in section 643A",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643C",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643D",
      "kind": "section",
      "number": "643D",
      "heading": "Reduction in section 643A income: previous capital gains tax charge",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643D",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643E",
      "kind": "section",
      "number": "643E",
      "heading": "Reimbursement of tax paid by settlor because of section 643B(2)",
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      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643EA",
      "kind": "section",
      "number": "643EA",
      "heading": "Onward gifts from non-residents or qualifying new residents",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643EA",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643F",
      "kind": "section",
      "number": "643F",
      "heading": "Income attributed by section 643A to user of remittance basis",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643F",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643G",
      "kind": "section",
      "number": "643G",
      "heading": "Section 643F(4): benefits and income “relating” to deemed income",
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      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643H",
      "kind": "section",
      "number": "643H",
      "heading": "Meaning of close member of settlor's family in sections 643A to 643EA",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643H",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643I",
      "kind": "section",
      "number": "643I",
      "heading": "Recipients of onward gifts",
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      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
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    {
      "path": "section/643J",
      "kind": "section",
      "number": "643J",
      "heading": "Cases where income treated as arising to recipient of onward gift",
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      "extent": null,
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      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
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    {
      "path": "section/643K",
      "kind": "section",
      "number": "643K",
      "heading": "Cases where deemed income attributed to recipient of onward gift",
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      "extent": null,
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      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
    },
    {
      "path": "section/643L",
      "kind": "section",
      "number": "643L",
      "heading": "Cases where settlor liable following onward gift",
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      "extent": null,
      "status": "repealed",
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
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    {
      "path": "section/643M",
      "kind": "section",
      "number": "643M",
      "heading": "Onward gift to settlor or close family member by other recipient",
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      "extent": null,
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      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
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    {
      "path": "section/643N",
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      "number": "643N",
      "heading": "Person liable under section 643J or 643L and remittance basis applied",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643N",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/benefits-matched-with-protected-foreignsource-income"
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    {
      "path": "part/5/chapter/5/crossheading/settlements-by-two-or-more-settlors",
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      "heading": "Settlements by two or more settlors",
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    {
      "path": "section/644",
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      "number": "644",
      "heading": "Application to settlements by two or more settlors",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/settlements-by-two-or-more-settlors"
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      "path": "section/645",
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      "number": "645",
      "heading": "Property or income originating from settlor",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-645",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/settlements-by-two-or-more-settlors"
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    {
      "path": "part/5/chapter/5/crossheading/other-supplementary-provisions",
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      "heading": "Other supplementary provisions",
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      "extent": "E+W+S+N.I.",
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      "path": "section/646",
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      "number": "646",
      "heading": "Adjustments between settlor and trustees etc.",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-646",
      "extent": "E+W+S+N.I.",
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      "path": "section/646A",
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      "number": "646A",
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      "extent": null,
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      "path": "section/647",
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      "number": "647",
      "heading": "Power to obtain information",
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      "path": "section/648",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/5/chapter/6",
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      "number": "6",
      "heading": "Beneficiaries' income from estates in administration",
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      "path": "part/5/chapter/6/crossheading/charge-to-tax-on-estate-income",
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      "parent": "part/5/chapter/6"
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      "path": "section/649",
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      "number": "649",
      "heading": "Charge to tax on estate income",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/charge-to-tax-on-estate-income"
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      "path": "section/650",
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      "heading": "Absolute, limited and discretionary interests",
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      "extent": null,
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      "parent": "part/5/chapter/6/crossheading/charge-to-tax-on-estate-income"
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      "path": "section/651",
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      "number": "651",
      "heading": "Meaning of “UK estate” and “foreign estate”",
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      "path": "part/5/chapter/6/crossheading/types-of-estate-income",
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      "heading": "Types of estate income",
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      "heading": "Estate income: absolute interests in residue",
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      "path": "section/653",
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      "number": "653",
      "heading": "Meaning of “the administration period” and “the final tax year”",
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      "extent": null,
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      "path": "section/655",
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      "heading": "Estate income: discretionary interests in residue",
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    {
      "path": "part/5/chapter/6/crossheading/income-charged-and-person-liable",
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      "path": "section/656",
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      "heading": "Income charged: UK estates",
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      "path": "section/657",
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      "number": "657",
      "heading": "Income charged: foreign estates",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/income-charged-and-person-liable"
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      "path": "part/6/chapter/7",
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      "path": "section/725",
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      "path": "part/6/chapter/8/crossheading/certain-annual-payments-by-individuals",
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      "path": "part/6/chapter/8/crossheading/payments-to-adopters",
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      "path": "section/744",
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      "path": "part/6/chapter/9",
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      "path": "part/6A/chapter/1/crossheading/elections",
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      "path": "part/6A/chapter/2",
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      "path": "section/783BA",
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      "path": "section/783BB",
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      "path": "section/783BL",
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      "path": "part/7",
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      "path": "part/7/chapter/1",
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      "path": "section/784",
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      "path": "section/785",
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      "extent": null,
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      "path": "part/8/chapter/4",
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      "path": "part/8/chapter/5",
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      "path": "section/845C",
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      "path": "part/9",
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      "path": "part/9/crossheading/calculation-of-partners-shares",
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