3Overview of charges to income taxU.K.
(1)Income tax is charged under—
(a)Part 2 of ITEPA 2003 (employment income),
(b)Part 9 of ITEPA 2003 (pension income),
(c)Part 10 of ITEPA 2003 (social security income),
(d)Part 2 of ITTOIA 2005 (trading income),
(e)Part 3 of ITTOIA 2005 (property income),
(f)Part 4 of ITTOIA 2005 (savings and investment income), and
(g)Part 5 of ITTOIA 2005 (miscellaneous income).
(2)Income tax is also charged under other provisions, including—
(a)Chapter 5 of Part 4 of FA 2004 (registered pension schemes: tax charges),
(b)section 7 of F(No.2)A 2005 (social security pension lump sums),
(c)Part 10 of this Act (special rules about charitable trusts etc),
(d)Chapter 2 of Part 12 of this Act (accrued income profits), and
(e)Part 13 of this Act (tax avoidance).