Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 622: Person liable for tax
2470.This section identifies the person chargeable. It is new.
2471.In ICTA this income is taxed under Schedule E. ICTA does not identify the person chargeable. This section identifies the person liable for tax on payments within section 619 as the person receiving or entitled to the income. See Change 135 in Annex 1.