Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 600: Person liable for tax
2392.This section identifies the person chargeable. It is new.
2393.ICTA taxes this income under Schedule E. It does not identify the person chargeable. This section identifies the person liable for tax on income withdrawals within section 598 as the person receiving or entitled to the income. See Change 135 in Annex 1.