PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER I SUPPLEMENTARY CHARGING PROVISIONS
59 Persons chargeable.
1
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Where, in accordance with F2section 12 of ITTOIA 2005, income tax is charged F3. . . on the profits of markets or fairs, or on tolls, fisheries or any other annual or casual profits not distrainable, the owner or occupier or receiver of the profits thereof shall be answerable for the tax so charged, and may retain and deduct the same out of any such profits.
4
F4Subsection (3) above shall not apply for the purposes of corporation tax.