Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 680: Person liable for tax
2696.This section provides that the person chargeable is the person receiving or entitled to the income. It derives from section 59(1) of ICTA.
2697.Paragraph 2689 explains that the charge on foreign social security benefits in ICTA is under Schedule D. So section 59(1) of ICTA applies to charge the person receiving or entitled to the income.