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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 15 Voluntary annual payments

  • Section 633 Voluntary annual payments
  • Section 634 Taxable pension income: UK voluntary annual payments
  • Section 635 Taxable pension income: foreign voluntary annual payments
  • Section 636 Person liable for tax
  1. Chapter 15 · Voluntary annual payments
  2. Person liable for tax

Section 636 | Person liable for tax

From legislation.gov.uk

If section 633 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the payment.

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