D. The Charge to Tax on Employment Income(1) The charge to taxITEPA 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)).
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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