{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-1",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-1.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Overview of contents of this Act",
  "text": "(1) This Act imposes charges to income tax on—\n(a) employment income (see Parts 2 to 7A ),\n(b) pension income (see Part 9), and\n(c) social security income (see Chapters 1 to 7 of Part 10).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) This Act also—\n(a) confers certain reliefs in respect of liabilities of former employees (see Part 8),\n(aa) makes provision for the high income child benefit charge (see Chapter 8 of Part 10),\n(ab) makes provision for the winter fuel payment charge (see Chapter 9 of Part 10),\n(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), ...\n(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\n(c) allows deductions to be made from such income in respect of payroll giving (see Part 12).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/1",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}