{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643ZB",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643ZB.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/643ZB",
  "kind": "section",
  "number": "643ZB",
  "heading": "Protected foreign-source income and transitional trust income not to be taxed elsewhere in Chapter",
  "text": "(1) The rules in sections 624(1) and 629(1) do not apply to protected foreign-source income or transitional trust income (which, by virtue of section 648(3) to (5), may be treated as income arising under the settlement in the tax year 2025-26 or a subsequent tax year).\n(2) In the following provisions, “income” does not include protected foreign-source income or transitional trust income—\nsection 635(2) and (3)(d)(i);\nsection 636(1), (2) (in the words before paragraph (a)), (4) and (6);\nsection 637(5) and (7A).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 643ZA, 643ZB inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 12, 70(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/643ZB",
    "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."
}