Explanatory Notes

Income Tax (Trading and Other Income) Act 2005

2005 CHAPTER 5

24 March 2005

Commentary on Sections

Part 5: Miscellaneous income

Chapter 3: Films and sound recordings: non-trade businesses

Section 611: Person liable

2363. This section states who is liable for any tax charged under this Chapter. It is based on section 59 of ICTA.