SolvedSection 614 | Person liable for tax
From legislation.gov.uk
If section 609, 610 or 611 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the annuity.
From legislation.gov.uk
If section 609, 610 or 611 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the annuity.