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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax under Chapter 8

  • Section 427 Charge to tax on profits from deeply discounted securities
  • Section 428 Income charged
  • Section 429 Person liable
  1. Charge to tax under Chapter 8
  2. Person liable

Section 429 | Person liable

From legislation.gov.uk

(1)The person liable for any tax charged under this Chapter is the person making the disposal.

(2)See section 437 for who that person is.

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