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Legislation

Income Tax Act 2007

Crossheading Application of property for non-heritage purposes: charge to tax

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Section 512 Charge to tax on some settlements
Section 513 Income charged
Section 514 Persons liable
Section 515 Rate of tax
Section 516 Transfer of property between settlements
Section 517 Exemption for income treated as income of settlor

Application of property for non-heritage purposes: charge to tax
Persons liable

Section 514 | Persons liable

From legislation.gov.uk

The persons liable for any tax charged under section 512 are the trustees of the settlement.