# Income Tax (Earnings and Pensions) Act 2003, Section 579C: Person liable for tax


If section 579A applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension under the registered pension scheme.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/579C (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-579C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.