# Income Tax (Earnings and Pensions) Act 2003, Section 632: Person liable for tax


If section 629 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/632 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-632
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.