565Structure of Part 9U.K.
This section has no associated Explanatory Notes
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).