13 Person liable for tax
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

13  Person liable for tax

(1)     The person liable for any tax on employment income under this Part is the taxable person mentioned in subsection (2) or (3).

This is subject to subsection (4).

(2)     If the tax is on general earnings, “the taxable person” is the person to whose employment the earnings relate.

(3)     If the tax is on specific employment income, “the taxable

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