Section 659 Person liable for tax
The person liable for any tax charged under this Part is identified in—
(a)
section 662 (UK benefits), or
(b)
section 680 (foreign benefits).
Notes on Part 10
Textual amendments
- F1
Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5