Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 9 U.K. Pension income

Chapter 6 U.K. Approved retirement benefits schemes

Unauthorised payments U.K.

585 Person liable for tax U.K.

If section 583 applies, the person liable for any tax charged under this Part is the person mentioned in condition C in section 583(5) to whom, or for whose benefit, the payment is made.