Commentary on Sections Overview Overview Section 3: Overview of charges to income tax
27.This section is based on section 1(1) of ICTA.
28.Subsection (1) lists the principal provisions that contain charges to income tax, which are all in ITEPA and ITTOIA.
29.Subsection (2) makes it clear that there are also charges to income tax in other legislation. The main ones are shown, but the list is not exhaustive.