{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-399",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-399.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/399",
  "kind": "section",
  "number": "399",
  "heading": "Tax treated as paid on distributions received by non-UK resident persons",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 399 omitted (18.3.2026 for the tax year 2026-27 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 42(1)(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 399 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 11(7)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 399(2) excluded (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 594(3), 1034 (with transitional provisions and savings in Sch. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 399(2) excluded (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 593(3), 1034 (with transitional provisions and savings in Sch. 2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 399(2) excluded (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 592(3), 1034 (with transitional provisions and savings in Sch. 2)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 399(2)(6) excluded (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 504(4)(c), 1034 (with transitional provisions and savings in Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/399",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}