C1C2Part 9Pension income
Annotations:
Modifications etc. (not altering text)
C2
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
Chapter 15Voluntary annual payments
636Person liable for tax
If section 633 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the payment.
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)