Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 4 U.K. Savings and investment income

Chapter 8 U.K. Profits from deeply discounted securities

Modifications etc. (not altering text)

C1 Pt. 4 Ch. 8 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 406(4), 1329(1) (with Sch. 2 Pts. 1, 2)

Charge to tax under Chapter 8 U.K.

429 Person liable U.K.

(1) The person liable for any tax charged under this Chapter is the person making the disposal.

(2) See section 437 for who that person is.