Charge to tax

Legislation/Regulatory – ITEPA2003 s. 577, 677
HMRC Guidance – EIM74600 ; EIM74651 ; EIM76101

Generally

Commentary – Key Data ¶3-770

Meaning

Legislation/Regulatory – ITEPA2003 s. 577(2)

Person liable for tax

Legislation/Regulatory – ITEPA2003 s. 579

Taxable pension income

Legislation/Regulatory – ITEPA2003 s. 578