Part 2

Employment income: charge to tax
Chapter 1

Introduction

Structure of employment income Parts
3
1
The structure of the employment income Parts is as follows—
- this Part imposes the charge to tax on employment income, and sets out—
  1. how the amount charged to tax for a tax year is to be calculated, and
  2. who is liable for the tax charged;
- Part 3 sets out what are earnings and provides for amounts to be treated as earnings;
- Part 4 deals with exemptions from the charge to tax under this Part (and, in some cases, from other charges to tax);
- Part 5 deals with deductions from taxable earnings;
- Part 6 deals with employment income other than earnings or share-related income; and
- Part 7 deals with share-related income and exemptions.
2
In this Act “the employment income Parts” means this Part and Parts 3 to 7.