Related Commentary  

4(1)  Income tax is charged for a year only if an Act so provides.

4(2)  A year for which income tax is charged is called a “tax year”.

4(3)  A tax year begins on 6 April and ends on the following 5 April.

4(4)  “The tax year 2007–08”  means the tax year beginning on 6 April 2007 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).

4(5)  Every assessment to income tax must be made for a tax year.

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