| Commentary

(1) The charge to tax

| Commentary

D.     The Charge to Tax on Employment Income

(1)     The charge to tax

ITEPA 2003 charges income tax on 'employment income' (ITEPA 2003 s 1(1)(a)). The 'employment income Parts' of the Act are Parts 2 to 7 (s 3(2)). Pension income is dealt with under Part 9 and social security income under Part 10 (s 1(1)(b), (c)).

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