{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-680B",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-680B.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/680B",
  "kind": "section",
  "number": "680B",
  "heading": "Income treated as savings income",
  "text": "(1) This section applies to estate income relating to a person’s interest in the residue of an estate so far as that interest relates to income that—\n(a) falls within section 664(2)(a) (income of personal representatives charged to UK income tax), and\n(b) is savings income (see section 18 of ITA 2007).\n(2) The income is treated as being savings income.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 680B inserted (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(3), 14(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/680B",
    "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."
}