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

Overview of charges to income tax 3 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), ... e Part 13 of this Act (tax avoidance) , and f Chapter 3A of Part 14 of this Act (banks etc in compulsory liquidation).