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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 7 Annual payments not otherwise charged

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Section 683 Charge to tax on annual payments not otherwise charged
Section 684 Income charged
Section 685 Person liable
Section 685A Settlor-interested settlements
Section 686 Payments received after deduction of tax

Chapter 7 · Annual payments not otherwise charged
Person liable

Section 685 | Person liable

From legislation.gov.uk

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