[F1381CPerson liableU.K.
This section has no associated Explanatory Notes
The person liable for any tax charged under this Chapter is the person receiving or entitled to the return or the part of the return.]
Textual Amendments
F1Pt. 4 Ch. 2A inserted (with effect in accordance with Sch. 12 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 3