464 Person liable for tax: introduction
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Person liable etc

464  Person liable for tax: introduction

(1)     The person liable for any tax charged under this Chapter is the person indicated by—

section 465 (person liable: individuals),

section 466 (person liable: personal representatives), and

section 467 (person liable: UK resident trustees),

according to how the rights under

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