Textual Amendments
F1Words in Pt. 5 Ch. 5 heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 3(2)
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