[517G The chargeable person]
Income Tax Act 2007 (2007 c 3) | Legislation

[Person to whom profits attributed]

[517G  The chargeable person]

[(1)     For the purposes of sections 517C and 517E the general rule is that the “chargeable person” is the person (“P”) that realises the profit or gain (as mentioned in section 517B(1) or 517D(1)).

(2)

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