Related Commentary  Related HMRC Manuals

413(1)  The person liable for any tax charged under this Chapter is the person indicated by this section.

413(2)  If section 410(2) applies, the individual is liable for the tax.

413(3)  If section 410(3) applies, the trustees are liable for the tax.

413(4)  If section 410(4) applies, tax is not charged under this Chapter, but see–

(a)section 664 (under which the income treated as arising to the personal representatives under section 410 is treated as part of the aggregate income of the estate for the purposes of Chapter 6 of Part 5), and

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