Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 4 U.K. Savings and investment income

[F1 Chapter 2A U.K. Disguised interest

Textual Amendments

F1 Pt. 4 Ch. 2A inserted (with effect in accordance with Sch. 12 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 3

381C Person liable U.K.

The person liable for any tax charged under this Chapter is the person receiving or entitled to the return or the part of the return.]