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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Disposals of know-how

  • Section 583 Charge to tax on income from disposals of know-how
  • Section 584 Exceptions to charge under section 583
  • Section 585 Income charged under section 583
  • Section 586 Person liable for tax under section 583
  1. Disposals of know-how
  2. Person liable for tax under section 583

Section 586 | Person liable for tax under section 583

From legislation.gov.uk

The person liable for any tax charged under section 583 is the person receiving the consideration.

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