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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 8 Income not otherwise charged

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Section 687 Charge to tax on income not otherwise charged
Section 688 Income charged
Section 689 Person liable
Section 689A Temporary non-residents

Chapter 8 · Income not otherwise charged
Person liable

Section 689 | 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.