Statute
Section 791 — Income Tax Act 2007: Charge to tax on income treated as received under section 792
Text of the provision Official document
Charge to tax on income treated as received under section 792 791 1 Income tax is charged on income treated as received by an individual under section 792.
2 Tax is charged under this section on the amount of the income treated as received in the tax year.
3 The person liable for any tax charged under this section is the individual treated as receiving the income.
Official source: legislation.gov.uk
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