Part 1Overview

1Overview of contents of this Act

1

This Act imposes charges to income tax on—

a

employment income (see Parts 2 to F27A ),

b

pension income (see Part 9), and

c

social security income (see F6Chapters 1 to 7 of Part 10).

F12

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3

This Act also—

a

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

F5aa

makes provision for the high income child benefit charge (see Chapter 8 of Part 10),

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), F3...

F4ba

allows deductions to be made from such income in respect of certain debts payable to the Commissioners for Her Majesty’s Revenue and Customs (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.