- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
13Person liable for tax
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Nodiadau Esboniadol
(1)The person liable for any tax on employment income under this Part is the taxable person mentioned in subsection (2) or (3).
This is subject to subsection (4).
(2)If the tax is on general earnings, “the taxable person” is the person to whose employment the earnings relate.
(3)If the tax is on specific employment income, “the taxable person” is the person in relation to whom the income is, by virtue of Part 6 or 7 or any other enactment, to count as employment income.
(4)If the tax is on general earnings received, or remitted to the United Kingdom, after the death of the person to whose employment the earnings relate, the person’s personal representatives are liable for the tax.
(5)In that event the tax is accordingly to be assessed on the personal representatives and is a debt due from and payable out of the estate.
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