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Income Tax (Trading and Other Income) Act 2005
Part 3
Chapter 8
Charge to tax on rent receivable in connection with a UK section 12(4) concern

Section 338 Person liable

The person liable for any tax charged under this Chapter is the person receiving or entitled to the rent.

← Section 337

Section 338

Section 339 →

Legislation: Income Tax (Trading and Other Income) Act 2005
Citation: 2005 c. 5, section 338
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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