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).