{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-4",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-4.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Income tax an annual tax",
  "text": "(1) Income tax is charged for a year only if an Act so provides.\n(2) A year for which income tax is charged is called a “tax year”.\n(3) A tax year begins on 6 April and ends on the following 5 April.\n(4) “The tax year 2007-08” means the tax year beginning on 6 April 2007 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).\n(5) Every assessment to income tax must be made for a tax year.\n(6) Subsection (5) is subject to Chapter 15 of Part 15 (by virtue of which an assessment may relate to a return period).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/4",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}