s 3 Overview of charges to income tax
(1) Income tax is charged under— (a) Part 2 of ITEPA 2003 (employment income), (b) Part 9 of ITEPA 2003 (pension income), (c) Part 10 of ITEPA 2003 (social security income), (d) Part 2 of ITTOIA 2005 (trading income), (e) Part 3 of ITTOIA 2005 (property income), (f) Part 4 of ITTOIA 2005 (savings and investment income), and (g) Part 5 of ITTOIA 2005 (miscellaneous income). (2) Income tax is also charged under other provisions, including— (a) Chapter 5 of Part 4 of FA 2004 (registered pension schemes: tax charges), (b) section 7 of F(No.2)A 2005 (social security pension lump sums), (c) Part 10 of this Act (special rules about charitable trusts etc), (d) Chapter 2 of Part 12 of this Act (accrued income profits), ... (e) Part 13 of this Act (tax avoidance) , and (f) Chapter 3A of Part 14 of this Act (banks etc in compulsory liquidation).