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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 5 United Kingdom social security pensions

  • Section 577 United Kingdom social security pensions
  • Section 578 Taxable pension income
  • Section 579 Person liable for tax
  1. Chapter 5 · United Kingdom social security pensions
  2. Person liable for tax

Section 579 | Person liable for tax

From legislation.gov.uk

If section 577 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension, benefit or allowance.

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