Crossheading Person liable etc.
From legislation.gov.uk
Contents
- Section 464 Person liable for tax: introduction
- Section 465 Person liable: individuals
- Section 465A Amounts for which individuals liable to be treated as highest part of total income
- Section 465B Temporary non-residents
- Section 466 Person liable: personal representatives
- Section 467 Person liable: UK resident trustees
- Section 468 Non-UK resident trustees and foreign institutions
- Section 469 Two or more persons interested in policy or contract
- Section 470 Interests in rights under a policy or contract for section 469
- Section 471 Determination of shares etc.
- Section 472 Trusts created by two or more persons