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245Person liable

The person liable for any tax charged under this Chapter is the person receiving or entitled to the receipts.

NOTES
Initial Commencement
Specified date

This Act comes into force on 6 April 2005 and has effect, for the purposes of income tax for the year 2005–06 and subsequent tax years, and for the purposes of corporation tax for accounting periods ending after 5 April 2005: see s 883; for transitional provisions and savings see Sch 2 hereto.
Income Tax Allowances, Deductions & Reliefs91 Company Law & Business Entities92 Personal Taxes95 Companies & Corporate Bodies92 Income Tax91 Trading Income95 Tax Law91

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