689Person liableU.K.
This section has no associated Explanatory Notes
The person liable for any tax charged under this Chapter is the person receiving or entitled to the income.
Modifications etc. (not altering text)
C1S. 689 excluded (1.12.2009) (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 18(3)