There are nine principal consolidating Acts relating to the taxation of income, profits and company distributions: the Income and Corporation Taxes Act 19881 from which many of the consolidated provisions are derived and some of which remains in force, the Corporation Tax Acts 20092 and 20103, which impose the charge to corporation tax; the Income Tax (Earnings and Pensions) Act 2003 which imposes the charge to income tax on earnings from employment4; the Income Tax (Trading and Other Income) Act 2005 which imposes the charge to income tax on most other types of income5; the Income Tax Act 2007
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