3 Overview of charges to income tax
Income Tax Act 2007 (2007 c 3) | Legislation

Part 2 Basic Provisions

Chapter 1
Charges to Income Tax

3  Overview 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

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