Section 574 | Overview of Part 5

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

(a)Chapter 2 (receipts from intellectual property),

(aa)Repealed

(b)Chapter 3 (films and sound recordings: non-trade businesses),

(c)Chapter 4 (certain telecommunication rights: non-trading income),

(d)Chapter 5 (settlements: amounts treated as income of settlor),

(e)Chapter 6 (beneficiaries' income from estates in administration),

(f)Chapter 7 (annual payments not otherwise charged), and

(g)Chapter 8 (income not otherwise charged).

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

(3)See, in particular, any exemptions mentioned in the Chapters of this Part.

(4)The charges under this Part apply to non-UK residents as well as UK residents but this is subject to section 577(2) (charges on non-UK residents only on UK source income).

(5)This section needs to be read with the relevant priority rules (see sections 2, 575 and 576).