Part 5Miscellaneous income
Chapter 8Income not otherwise charged
688Income charged
(1)
Tax is charged under this Chapter on the F1... amount of the income arising in the tax year.
(2)
Subsection (1) is subject to—
F2(za)
Chapter 1 of Part 6A (which gives relief on relevant income which may consist of or include income chargeable under this Chapter: see, in particular, sections 783AB, 783AC, 783AG and 783AJ),
(a)
Chapter 1 of Part 7 (which provides relief on income from the use of furnished accommodation in an individual's only or main residence: see, in particular, sections 794 and 798),
(b)
Chapter 2 of that Part (which provides relief on income from the provision by an individual of F3qualifying care: see, in particular, sections 814 and 817), and
(c)
Part 8 (foreign income: special rules).