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).
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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.