Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 579: Person liable for tax
2323.This section identifies the person chargeable. It is new.
2324.In ICTA this income is taxed under Schedule E. It does not identify the person chargeable. This section identifies the person liable for tax on the benefits within Chapter 5 as the person receiving or entitled to the income. See Change 135 in Annex 1.