260Overview of Part 3
(1)This Part imposes charges to income tax under—
(a)Chapter 3 (the profits of a UK property business or an overseas property business),
(b)Chapter 7 (amounts treated as adjustment income under section 330),
(c)Chapter 8 (rent receivable in connection with a UK section 12(4) concern),
(d)Chapter 9 (rent receivable for UK electric-line wayleaves),
(e)Chapter 10 (post-cessation receipts arising from a UK property business), and
(f)Chapter 11 (overseas property income of a person to whom the remittance basis applies).
(2)Part 6 deals with exemptions from the charges under this Part.
(3)See, in particular, the exemptions under sections 769 (housing grants), 777 (VAT repayment supplements) and 778 (incentives to use electronic communications).
(4)The charges under Chapters 3, 7, 8, 9 and 10 apply to non-UK residents as well as UK residents but this is subject to section 269 (charges on non-UK residents only on UK source income).
(5)This section needs to be read with the relevant priority rules (see sections 2 and 261).