Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Glossary

Part 1: Overview

Section 1: Overview of contents of this Act

33.This section summarises the charges to tax and other matters covered in the Act. It also provides, insubsection (2), the link to the general charge to income tax in section 1(1) of ICTA. It is new.