The Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA 2003’) imposes charges to tax on:

employment income (Pt. 2–7A );

Former employees deduction for liabilities (Pt. 8);

pension income (Pt. 9); and

social security income (Pt. 10 ).

ITEPA 2003, s. 3(2) provides the structure of the ‘employment income Parts’ of ITEPA 2003, as follows:

Part 2 imposes the charge to tax on employment income;

Part 3 deals with earnings and benefits, etc. treated as earnings (see ¶412-800ff.);

Part 4 deals with exemptions (see ¶432-000ff.);

Part 5 deals with deductions from taxable earnings (see ¶453-000ff.);

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