621Income chargedU.K.
This
adran has no associated
Nodiadau Esboniadol
Tax is charged under this Chapter on all [F1income, capital sums and benefits] to which section 619(1) applies.
Textual Amendments
F1Words in s. 621 substituted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 5