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).