Direct Tax Acts, Finance Act 2022
Chapter 1Supplementary charging provisions
52 Persons chargeableITA67 s105
Income tax under Schedule D shall be charged on and paid by the persons or bodies of persons receiving or entitled to ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.