804Charge to tax on income treated as received under section 805U.K.
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adran has no associated
Nodiadau Esboniadol
(1)Income tax is charged on income treated as received by an individual under section 805.
(2)Tax is charged under this section on the amount of the income treated as received in the tax year.
(3)The person liable for any tax charged under this section is the individual treated as receiving the income.