Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 565: Structure of Part 9
2262.This is the only section in the Chapter. It is new.
2263.Chapter 2 imposes the charge and explains how exemptions and deductions are dealt with.
2264.Chapters 3 to 15 identify:
	what is chargeable - “pension income”;
	how to calculate the amount chargeable - “taxable pension income”; and
	who is chargeable - the person liable for the tax.
2265.Chapters 16 to 18 identify a number of exemptions. All the exemptions apply for all income tax purposes and not just for the purposes of this Part.