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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on non-trading income from intellectual property

  • Section 579 Charge to tax on royalties and other income from intellectual property
  • Section 580 Income charged under section 579
  • Section 581 Person liable for tax under section 579
  • Section 582 Deductions in calculating certain income charged under section 579
  1. Charge to tax on non-trading income from intellectual property
  2. Person liable for tax under section 579

Section 581 | Person liable for tax under section 579

From legislation.gov.uk

The person liable for any tax charged under section 579 is the person receiving or entitled to the income.

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