Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 592: Person liable for tax
2371.This section identifies the person chargeable. It is new.
2372.ICTA taxes this income under Schedule E. It does not identify the person chargeable. This section identifies the person liable for tax on annuities within section 590 as the person receiving or entitled to the income. See Change 135 in Annex 1.