Section 1 Overview of contents of this Act
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(1) This Act imposes charges to income tax on—
(a) employment income (see Parts 2 to 7),
(b) pension income (see Part 9), and
(c) social security income (see Part 10).
(2) ...
Amendments
Subs (2) omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 426 and repealed by section 1031 Schedule 3 Part 1 from 6 April 2007.
(3) This Act also—
(a) confers certain reliefs in respect of liabilities of former employees (see Part 8),
(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), and
(c) allows deductions to be made from such income in respect of payroll giving (see Part 12).
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