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

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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).