Section 1 | Overview of contents of this Act

(1)This Act imposes charges to income tax on—

(a)employment income (see Parts 2 to 7A ),^F1

(b)pension income (see Part 9), and

(c)social security income (see Chapters 1 to 7 of Part 10).^F2

(2)Repealed

(3)This Act also—

(a)confers certain reliefs in respect of liabilities of former employees (see Part 8),

(aa)makes provision for the high income child benefit charge (see Chapter 8 of Part 10),^F3

(ab)makes provision for the winter fuel payment charge (see Chapter 9 of Part 10),^F4

(b)provides for the assessment, collection and recovery of income tax in respect of employment, pension or social security income that is PAYE income (see Part 11), ...

(ba)allows deductions to be made from such income in respect of certain debts payable to the Commissioners for Her Majesty’s Revenue and Customs (see Part 11), and^F5

(c)allows deductions to be made from such income in respect of payroll giving (see Part 12).