{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-618",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-618.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/618",
  "kind": "section",
  "number": "618",
  "heading": "Person liable",
  "text": "(1) The person liable for any tax charged under this Chapter is the person treated as making the accrued income profits.\n(2) But see section 666 (under which nominees and trustees may be disregarded).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/618",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}