Section 429 Person liable
(1)
The person liable for any tax charged under this Chapter is the person making the disposal.
(2)
See section 437 for who that person is.
Notes on Chapter 8
Modifications
- C1
Pt. 4 Ch. 8 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 406(4), 1329(1) (with Sch. 2 Pts. 1, 2)