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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Income charged and person liable

  • Section 621 Income charged
  • Section 622 Person liable
  1. Income charged and person liable
  2. Income charged

Section 621 | Income charged

From legislation.gov.uk

Tax is charged under this Chapter on all income, capital sums and benefits to which section 619(1) applies.

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