Income and Corporation Taxes Act 1970 (c. 10)

PART III Schedule A, and Associated Charges under Schedule D

The Schedule A charge

68 Persons chargeable

(1) Income tax under Schedule A shall be charged on and paid by the persons receiving or entitled to the profits or gains in respect of which tax under that Schedule is directed by the Income Tax Acts to be charged.

(2) For the purposes of corporation tax, the provisions of Chapter I of Part XI of this Act have effect to the exclusion of subsection (1) above.