Related Commentary  Related HMRC Manuals

3(1)  This Part imposes charges to income tax under–

(a)Chapter 2 (the profits of a trade, profession or vocation which meet the territorial conditions mentioned in section 6),

(b)Chapter 17 (amounts treated as adjustment income under section 228), and

(c)Chapter 18 (post-cessation receipts that are chargeable under this Part).

3(2)  Part 6 deals with exemptions from the charges under this Part.

3(3)  See, in particular, the exemptions under sections 777 (VAT repayment supplements) and 778 (incentives to use electronic communications).

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