{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-680C",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-680C.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/680C",
  "kind": "section",
  "number": "680C",
  "heading": "Income treated as property 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 property income (see section 17A of ITA 2007).\n(2) The income is treated as being property income.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 680C inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 52"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/680C",
    "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."
}