Section 621 Income charged
United Kingdom
Tax is charged under this Chapter on all F1income, capital sums and benefits to which section 619(1) applies.
Annotations
Textual amendments
- F1
Words in s. 621 substituted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 5
Notes on Chapter 5
Textual amendments
- F1
Words in Pt. 5 Ch. 5 heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 3(2)