Section 680 Person liable for tax
The person liable for any tax charged under this Part on a benefit to which section 678 applies is the person receiving or entitled to the benefit.
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