Commentary on Sections Part 1: Overview Section 1: Overview of Act
26.This section summarises the charges to tax and other matters covered in the Act. It is new.
27.The charges are grouped in the four Parts listed in subsection (1).
28.The section also provides, in subsection (2), the link to the general charge to income tax in section 1(1) of ICTA.
29.Subsection (3) explains that exemptions from the charges are located in a separate Part but there are signposts in the charging Parts to the exempt provisions most likely to apply to a particular charge.