# Income Tax (Earnings and Pensions) Act 2003, 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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/659 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-659
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.