Income Tax (Earnings and Pensions) Act 2003

565 Structure of Part 9

The structure of this Part is as follows—

• Chapter 2—

  (a)

  imposes the charge to tax on pension income, and

  (b)

  provides for deductions to be made from the amount of income chargeable;

• Chapters 3 to 15 set out the types of income which are charged to tax under this Part and, for each type of income, identify—

  (a)

  the amount of income chargeable to tax for a tax year, and

  (b)

  the person liable to pay any tax charged;

• Chapters 16 to 18 deal with exemptions from the charge to tax (whether under this Part or any other provision).