Defined term

“liable person”

Defined in 12 Acts and 9 statutory instruments.

  1. The Alcoholic Products (Excise Duty) Regulations 2023 SI
  2. Child Support Act 1991 Act 4 definitions
  3. The Child Support (Collection and Enforcement) Regulations 1992 SI 3 definitions
  4. Family Law (Scotland) Act 1985 Act 2 definitions
  5. Finance Act 1994 Act
  6. Finance Act 2017 Act
  7. Finance Act 2021 Act
  8. Finance (No. 2) Act 2023 Act
  9. Housing Act 2004 Act 3 definitions
  10. Income Tax (Earnings and Pensions) Act 2003 Act
  11. The International Tax Compliance Regulations 2015 SI
  12. The Jobseeker’s Allowance Regulations 1996 SI
  13. The Nature Restoration Levy Regulations 2026 SI
  14. Parliamentary Costs Act 2006 Act
  15. The Plastic Packaging Tax (General) Regulations 2022 SI
  16. Public Authorities (Fraud, Error and Recovery) Act 2025 Act 2 definitions
  17. The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 SI
  18. Social Security Administration Act 1992 Act 2 definitions
  19. Social Security Administration (Northern Ireland) Act 1992 Act
  20. The Social Security (Overpayments and Recovery) Regulations 2013 SI
  21. The Soft Drinks Industry Levy Regulations 2018 SI

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.