Section 3 | Overview of charges to income tax

(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), ...^F1

(e)Part 13 of this Act (tax avoidance), and^F2

(f)Chapter 3A of Part 14 of this Act (banks etc in compulsory liquidation).^F2