Part 2Basic provisions
Chapter 1Charges to income tax
3Overview of charges to income tax
1
Income tax is charged under—
a
Part 2 of ITEPA 2003 (employment income),
b
Part 9 of ITEPA 2003 (pension income),
c
Part 10 of ITEPA 2003 (social security income),
d
Part 2 of ITTOIA 2005 (trading income),
e
Part 3 of ITTOIA 2005 (property income),
f
Part 4 of ITTOIA 2005 (savings and investment income), and
g
Part 5 of ITTOIA 2005 (miscellaneous income).
2
Income tax is also charged under other provisions, including—
a
Chapter 5 of Part 4 of FA 2004 (registered pension schemes: tax charges),
b
section 7 of F(No.2)A 2005 (social security pension lump sums),
c
Part 10 of this Act (special rules about charitable trusts etc),
d
Chapter 2 of Part 12 of this Act (accrued income profits), F2...
e
Part 13 of this Act (tax avoidance)F1, and
f
Chapter 3A of Part 14 of this Act (banks etc in compulsory liquidation).