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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Section 385

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Version Superseded: 26/03/2015

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Point in time view as at 07/04/2005. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 385. Help about Changes to Legislation

385Person liableU.K.
This section has no associated Explanatory Notes

(1)The person liable for any tax charged under this Chapter is—

(a)the person to whom the distribution is made or is treated as made (see Part 6 of ICTA and sections 386(3) and 389(3)), or

(b)the person receiving or entitled to the distribution.

(2)Subsection (1) is subject to—

  • section 393(4) (later charge where cash dividends retained in SIPs are paid over), and

  • section 394(4) (distribution when dividend shares cease to be subject to SIP).

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