Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 582: Person liable for tax
2335.This section identifies the person chargeable. It is new.
2336.In ICTA this income is taxed under Schedule E. It does not identify the person chargeable. The section identifies the person liable for tax on pensions and annuities within section 580 as the person receiving or entitled to the income. See Change 135 in Annex 1.