Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 3 U.K. Property income

Chapter 8 U.K. Rent receivable in connection with a UK section 12(4) concern

Charge to tax on rent receivable in connection with a UK section 12(4) concern U.K.

338 Person liable U.K.

The person liable for any tax charged under this Chapter is the person receiving or entitled to the rent.