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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on interest

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Section 369 Charge to tax on interest
Section 370 Income charged
Section 370A Valuation of interest not paid in cash
Section 371 Person liable

Charge to tax on interest
Person liable

Section 371 | Person liable

From legislation.gov.uk

The person liable for any tax charged under this Chapter is the person receiving or entitled to the interest.