You are correct. The Taken King is [b]not[/b] part of the [url=https://www.bungie.net/en/Help/Article/12122]Digital Upgrade Program[/url] and will [b]not[/b] carry over to Xbox One. You will need to re-buy it.
[spoiler][quote] Many players have benefited from this limited-time offer since it was first issued. To enable more people to take advantage of the offering, it was extended for the Expansion Pass, Expansion I, and Expansion II. D[b]estiny: The Taken King is not part of this offer and is therefore not available in the Digital Upgrade Program.[/b][/quote][/spoiler]
However, your character, and all your stats and gear will carry over as long as you stay in the same console family (Xbox 360 --> Xbox One).
[spoiler][quote][b]Q. Will my Guardians, progress, stats, and gear carry over when I download and play the next-gen version?[/b]
Yes. Whether you participate in this program or not, your Guardians, progress, stats, and gear are shared within a console family (PlayStation®3 ↔ PlayStation®4 or Xbox 360 ↔ Xbox One) and will be waiting for you when you transition to next-gen.[/quote][/spoiler]
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Ok that's fine can deal with that , thank you for the fast reply :-)