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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 2 Tax on social security income

  • Section 656 Nature of charge to tax on social security income
  • Section 657 Meaning of “social security income”, “taxable benefits” etc.
  • Section 658 Amount charged to tax
  • Section 659 Person liable for tax
  1. Chapter 2 · Tax on social security income
  2. Person liable for tax

Section 659 | Person liable for tax

From legislation.gov.uk

The person liable for any tax charged under this Part is identified in—

(a)section 662 (UK benefits), or

(b)section 680 (foreign benefits).

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