465 Person liable: individuals
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

465  Person liable: individuals

(1)     An individual is liable for tax under this Chapter if the individual is UK resident [for the tax year] in which the gain arises and condition A, B or C is met.

[(1A)     But if the tax year is a split year as respects the individual, the individual is not liable for tax under this Chapter in respect

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