Part 1Overview
1Overview of Act
1
This Act imposes charges to income tax under—
a
Part 2 (trading income),
b
Part 3 (property income),
c
Part 4 (savings and investment income), and
d
Part 5 (certain miscellaneous income).
2
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Exemptions from those charges are dealt with in Part 6 (exempt income) but any Part 6 exemptions which are most obviously relevant to particular types of income are also mentioned in the provisions about those types of income.
4
What is or is not mentioned in those provisions does not limit the effect of Part 6.
5
This Act also contains—
a
provision about rent-a-room relief and foster-care relief (see Part 7),
b
special rules for foreign income (see Part 8),
c
special rules for partnerships (see Part 9), and
d
certain calculation rules and general provisions (see Part 10).
6
For abbreviations and defined expressions used in this Act, see section 885 and Schedule 4.