Income Tax Act 2007 — section 3: Overview of charges to income tax

Section 3: Overview of charges to income tax

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