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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 4 Certain telecommunication rights: non-trading income

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Section 614 Charge to tax on certain telecommunication rights of a non-trader
Section 615 Income charged
Section 616 Person liable
Section 617 Deductions in calculating certain income charged
Section 618 Payments received after deduction of tax

Chapter 4 · Certain telecommunication rights: non-trading income
Person liable

Section 616 | 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.