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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 11 Transactions in deposits

  • Section 551 Charge to tax on profits from disposal of deposit rights
  • Section 552 Meaning of “deposit rights”
  • Section 553 Income charged
  • Section 554 Person liable
  1. Chapter 11 · Transactions in deposits
  2. Person liable

Section 554 | Person liable

From legislation.gov.uk

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

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