PART I THE CHARGE TO TAX

Income tax

1 The charge to income tax.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1AF9 Application of lower rate to income from savings and distributions.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1BF10 Rates of tax applicable to F3distribution income etc.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Fractions of a pound, and yearly assessments.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Certain income charged at basic rate.

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Construction of references in Income Tax Acts to deduction of tax.

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Date for payment.

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .