Income not otherwise charged

E1.587 General

For 2002/03 and earlier years, income tax liability was imposed by Schedules, which defined in general terms the kinds of income to be assessed under each Schedule and Case. For 2003/04 onwards, Schedule E was replaced by ITEPA 2003 dealing with income from employments and pensions.

For 2005/06 onwards, the remaining Schedules A, D and F are replaced (for income tax purposes) by ITTOIA 2005 which imposes income tax by reference to specific sources of income. It is therefore necessary to include 'sweeping-up' provisions to enable tax to be charged on income from sources

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