2460.This section identifies the person chargeable. It is new.
2461.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 pensions within section 615 as the person receiving or entitled to the income. See Change 135 in Annex 1.
Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 618: Person liable for tax