Income Tax Act 2007 section 1

Overview of Income Tax Acts

Section 1 provides an overview of where the main income tax legislation can be found across the various Acts of Parliament.

• The three principal Acts covering income tax are ITEPA 2003 (employment, pension, social security income and the high income child benefit charge), ITTOIA 2005 (trading, property, savings and investment income), and the Income Tax Act 2007 itself (other main provisions).
• Additional income tax provisions appear in other legislation, notably TIOPA 2010 (double taxation relief), CAA 2001 (capital allowances) and Part 4 of the Finance Act 2004 (pension schemes).
• The term "the Income Tax Acts" is formally defined in Schedule 1 to the Interpretation Act 1978 as encompassing all enactments relating to income tax.
• This section acts as a signpost rather than imposing any charge or relief; its purpose is to help practitioners navigate the legislation.