1.1.1 General scope of Act
1.1.2 Charge of income tax for tax years
1.1.3 Administration of income tax
1.1.4 Main obligations of individual taxpayers
1.1.5 Income charged to income tax
References to the tax year 1998-99, and similar references, are to the tax year beginning on 6th April in the year first mentioned.
Origin: subs.(1) - ICTA s.1(2), drafting; subs.(2) - ICTA s.832(1) "the year 1988-89".
Functions of the Inland Revenue may be exercised by any officer of the Board.
Origin: TMA s.1(1), drafting.
These include provisions about:
keeping and preserving records,
making a return,
Unless otherwise provided, references in this Act to income include anything that is or may be the subject of a charge to income tax.
Parts 3 to 10 of this Act deal with the following kinds of income:
Part 3: trading income
Part 4: employment income
Part 5: income from land
Part 6: savings and investment income
Part 7: pension income
Part 8: social security income
Part 9: foreign income
Part 10: miscellaneous income.
Origin: subs.(1) - ICTA s.1(1), drafting; subs.(2) - drafting.