Income Tax Act 2007

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