3Overview of charges to income taxU.K.
(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), F1...
(e)Part 13 of this Act (tax avoidance)[F2, and
(f)Chapter 3A of Part 14 of this Act (banks etc in compulsory liquidation).]
Textual Amendments
F1Word in s. 3(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 70(a), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
F2S. 3(2)(f) And word inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 70(b) (with Sch. 9 paras. 1-9, 22)