Part 9Pension income

Chapter 1Introduction

565Structure of Part 9

The structure of this Part is as follows— Chapter 2—

a

imposes the charge to tax on pension income, and

b

provides for deductions to be made from the amount of income chargeable;

Chapters 3 to 15 set out the types of income which are charged to tax under this Part and, for each type of income, identify—

a

the amount of income chargeable to tax for a tax year, and

b

the person liable to pay any tax charged;

Chapters 16 to 18 deal with exemptions from the charge to tax (whether under this Part or any other provision).