2(1)This Part applies to an individual's liability to income tax and capital gains tax.U.K.
(2)It does not apply to any liability arising as a trustee or personal representative.
(3)Subject to sub-paragraph (2)—
(a)a reference in this Part to an individual's “tax liability” is to the individual's liability to income tax and capital gains tax, and
(b)references to an amount of or on account of “tax” are to be read accordingly.