# Income Tax Act 2007, Section 22: Overview of Chapter


(1) This Chapter deals with the calculation of a person's income tax liability for a tax year.
(2) But it does not deal with any income tax liability mentioned in section 32.
(3) This Chapter needs to be read with Chapter 1 of Part 14 (limits on liability to income tax of non-UK residents).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/22 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.