Section 1 Overview of contents of this Act

United Kingdom

(1)

This Act imposes charges to income tax on—

(a)

employment income (see Parts 2 to F17A ),

(b)

pension income (see Part 9), and

(c)

social security income (see F2Chapters 1 to 7 of Part 10).

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

This Act also—

(a)

confers certain reliefs in respect of liabilities of former employees (see Part 8),

F3(aa)

makes provision for the high income child benefit charge (see Chapter 8 of Part 10),

F4(ab)

makes provision for the winter fuel payment charge (see Chapter 9 of Part 10),

(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), ...

F5(ba)

allows deductions to be made from such income in respect of certain debts payable to the Commissioners for Her Majesty’s Revenue and Customs (see Part 11), and

(c)

allows deductions to be made from such income in respect of payroll giving (see Part 12).

Annotations

Textual amendments

F1: Word in s. 1(1)(a) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 3
F2: Words in s. 1(1)(c) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(2)(a)
F3: S. 1(3)(aa) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(2)(b)
F4: S. 1(3)(ab) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 3(2), 5
F5: S. 1(3)(ba) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(2)