Income charged and person liableU.K.
621Income chargedU.K.
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
622Person liableU.K.
The person liable for any tax charged under this Chapter is the settlor [F2, but this is subject to sections 643A and 643I to 643M.]
Textual Amendments
F2Words in s. 622 inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 6