{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-680A",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-680A.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/680A",
  "kind": "section",
  "number": "680A",
  "heading": "Income treated as dividend income",
  "text": "(1) This section applies to estate income that—\n(a) by virtue of section 663 (applicable rate for grossing up basic amounts of estate income) is treated as bearing income tax at the ordinary dividend rate, or\n(b) by virtue of that section and section 680(2A) (income treated as bearing income tax: dividends and loans to a participator in close company) is treated as bearing income tax at 0%.\n(2) The income is treated as being dividend income.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 680A substituted (6.4.2023 in relation to the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 4(2), 14(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/680A",
    "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."
}