{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-676",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-676.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/676",
  "kind": "section",
  "number": "676",
  "heading": "Apportionments",
  "text": "(1) Such apportionments as are just and reasonable are to be made for the purposes of this Chapter if—\n(a) the part of a residuary estate in which an interest within any of the provisions specified in subsection (2) subsists does not wholly correspond with the part in which another such interest held successively subsists, or\n(b) one of those interests is in the whole of the residuary estate and the other is only in part of it.\n(2) The provisions are—\nsection 671 (successive absolute interests),\nsection 672 (successive interests: assumed income entitlement of holder of absolute interest following limited interest),\nsection 673 (successive interests: payments in respect of limited interests followed by absolute interests),\nsection 674 (successive interests: holders of limited interest), and\nsection 675 (basic amount of estate income: successive limited interests).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/676",
    "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."
}