Section 3 Structure of employment income Parts

this Part imposes the charge to tax on employment income, and sets out—

• (a) how the amount charged to tax for a tax year is to be calculated, and

• (b) who is liable for the tax charged;

Part 3 sets out what are earnings and provides for amounts to be treated as earnings;

Part 4 deals with exemptions from the charge to tax under this Part (and, in some cases, from other charges to tax);

Part 5 deals with deductions from taxable earnings;

Part 6 deals with employment income other than earnings or share-related income; and

Part 7 deals with F1income and exemptions relating to securities and securities options acquired in connection with an employment.

F2Part 7A deals with employment income provided through third parties.