Section 688 | Income charged

(1)Tax is charged under this Chapter on the ... amount of the income arising in the tax year.

(2)Subsection (1) is subject to—

(za)Chapter 1 of Part 6A (which gives relief on relevant income which may consist of or include income chargeable under this Chapter: see, in particular, sections 783AB, 783AC, 783AG and 783AJ),

(a)Chapter 1 of Part 7 (which provides relief on income from the use of furnished accommodation in an individual's only or main residence: see, in particular, sections 794 and 798),

(b)Chapter 2 of that Part (which provides relief on income from the provision by an individual of qualifying care: see, in particular, sections 814 and 817), and

(c)Part 8 (foreign income: special rules).