Section 3 | Overview of Part 2

(1)This Part imposes charges to income tax under—

(a)Chapter 2 (the profits of a trade, profession or vocation which meet the territorial conditions mentioned in section 6),

(b)Chapter 17 (amounts treated as adjustment income under section 228), and

(c)Chapter 18 (post-cessation receipts that are chargeable under this Part).

(2)Part 6 deals with exemptions from the charges under this Part.

(3)See, in particular, the exemptions under sections 777 (VAT repayment supplements) and 778 (incentives to use electronic communications).

(4)The charges under this Part apply to non-UK residents as well as UK residents but this is subject to sections 6(1A), (2) and (3) and 243(3) and (4) (charges on non-UK residents only on UK income).^F1

(5)The rest of this Part contains rules relevant to the charges to tax under this Part.

(6)This section needs to be read with the relevant priority rules (see sections 2 and 4).