Section 381C Person liableF1
The person liable for any tax charged under this Chapter is the person receiving or entitled to the return or the part of the return.
Annotations
Textual amendments
- F1
Pt. 4 Ch. 2A inserted (with effect in accordance with Sch. 12 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 3