Part 1Overview
1Overview of Income Tax Acts
1
The following Acts make provision about income tax—
a
ITEPA 2003 (which is about charges to tax on employment income, pension income and social security income),
b
ITTOIA 2005 (which is about charges to tax on trading income, property income, savings and investment income and some other miscellaneous income), and
c
this Act (which contains the other main provisions about income tax).
2
There are also provisions about income tax elsewhere: see in particular—
a
Part 18 of ICTA (double taxation relief),
b
CAA 2001 (allowances for capital expenditure), and
c
Part 4 of FA 2004 (pension schemes etc).
3
Schedule 1 to the Interpretation Act 1978 (c. 30) defines “the Income Tax Acts” (as all enactments relating to income tax).