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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 3 Films and sound recordings: non-trade businesses

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Section 609 Charge to tax on films and sound recordings businesses
Section 610 Income charged
Section 611 Person liable
Section 612 Calculation of income
Section 613 Application of trading income rules to non-trade businesses

Chapter 3 · Films and sound recordings: non-trade businesses
Person liable

Section 611 | Person liable

From legislation.gov.uk

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