http://www.legislation.gov.uk/ukpga/2005/5/section/680CIncome Tax (Trading and Other Income) Act 2005An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-04-06
Income Tax (Trading and Other Income) Act 2005s. 168(6)(e) and wordPlanning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 370(b)Sch. 5 Pt. 1s. 5(2)Income Tax (Trading and Other Income) Act 2005s. 744(1)(k)The Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026reg. 2(a)(ii)art. 1
Part 5Miscellaneous incomeChapter 6Beneficiaries' income from estates in administration<Emphasis>General</Emphasis><Addition ChangeId="key-6af29ac51decb91d217c4d1ea0e88e49-1776267172738" CommentaryRef="key-6af29ac51decb91d217c4d1ea0e88e49">Income treated as property income</Addition>680C1This 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—afalls within section 664(2)(a) (income of personal representatives charged to UK income tax), andbis property income (see section 17A of ITA 2007).2The income is treated as being property income.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