21.The Act has 886 sections and 4 Schedules.
22.The sections are arranged as follows:
Part 1: Overview sets out what is covered in the Act and where to find abbreviations and definitions.
Part 2: Trading income
Part 3: Property income
Part 4: Savings and investment income
Part 5: Miscellaneous income
Part 6: Exempt income
Part 7: Income charged under this Act: rent-a-room and foster-care relief
Part 8: Foreign income: special rules
Part 9: Partnerships
Part 10: General provisions
23.The Schedules are:
Schedule 1: Consequential amendments
Schedule 2: Transitionals and savings etc.
Schedule 3: Repeals and revocations
Schedule 4: Abbreviations and defined expressions
24.Tables of Origins and Destinations have also been prepared. The Table of Destinations shows the destination not only of repealed provisions but of all provisions rewritten in the Act.
25.The commentary uses a number of abbreviations. They are listed below.
| CAA | the Capital Allowances Act 2001 |
| ESC | Extra-statutory concession |
| FA 1971 | Finance Act 1971 (and similarly FA 1985 and so on) |
| F(No 2)A | Finance (No 2) Act |
| ICTA | the Income and Corporation Taxes Act 1988 |
| ICTA 1970 | the Income and Corporation Taxes Act 1970 |
| ITA 1918 | the Income Tax Act 1918 (and similarly ITA 1945) |
| ITEPA | the Income Tax (Earnings and Pensions) Act 2003 |
| TCGA | the Taxation of Chargeable Gains Act 1992 |
| TMA | the Taxes Management Act 1970 |
| VAT | value added tax |