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- Original (As enacted)
This is the original version (as it was originally enacted).
(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).
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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