Income Tax Act 2007

The Income Tax Act 2007 (c 3) is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporation Taxes Act 1988.

Contents

 * Part 1 Overview
 * Part 2 Basic provisions
 * Part 3 Personal reliefs
 * Part 4 Loss relief
 * Part 5 Enterprise investment scheme
 * Part 6 Venture capital trusts
 * Part 7 Community investment tax relief
 * Part 8 Other reliefs
 * Part 9 Special rules about settlements and trustees
 * Part 10 Special rules about charitable trusts etc.
 * Part 11 Manufactured payments and repos
 * Part 12 Accrued income profits
 * Part 13 Tax avoidance
 * Part 14 Income tax liability: miscellaneous rules
 * Part 15 Deduction of income tax at source
 * Part 16 Income Tax Acts definitions etc.
 * Part 17 Definitions for purposes of Act and final provisions