Part 1Overview

1Overview of contents of this Act

1

This Act imposes charges to income tax on—

a

employment income (see Parts 2 to 7),

b

pension income (see Part 9), and

c

social security income (see Part 10).

F12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

This Act also—

a

confers certain reliefs in respect of liabilities of former employees (see Part 8),

b

provides for the assessment, collection and recovery of income tax in respect of employment, pension or social security income that is PAYE income (see Part 11), and

c

allows deductions to be made from such income in respect of payroll giving (see Part 12).

2Abbreviations and general index in Schedule 1

1

Schedule 1 (abbreviations and defined expressions) applies for the purposes of this Act.

2

In Schedule 1—

a

Part 1 gives the meaning of the abbreviated references to Acts and instruments used in this Act, and

b

Part 2 lists the places where expressions used in this Act are defined or otherwise explained.

3

Part 2 of Schedule 1 does not apply to expressions used in Chapters 6 to 9 of Part 7 (share incentive plans and other arrangements for acquiring shares): separate indexes relating to these Chapters appear at the end of Schedules 2 to 5.