OpenLegislation

Income Tax Act 1952

Geo6and1Eliz2/15-16 c. 10 · Enacted 28 February 1952 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 31 January 2013.

An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.

[28th February 1952]C1C2X1

Annotations to the whole text

Modifications

C1

Words of enactment repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

C2

General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Tax Acts as the case may be) made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2)), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)

Editorial notes

X1

General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

Contents

  1. Part s I—VII
  2. 1—207. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. Part VIII: Graduation of Tax by means of Personal and Other Reliefs
  4. 208—225. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. Miscellaneous
  6. 226, 227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  7. 228Relief from tax in respect of income accumulated under trusts. Repealed
  8. Part s IX—XVII
  9. 229—391. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  10. Part XVIII: Special Provisions for Taxation of Settlors, etc. in respect of Settled or Transferred Income
  11. Chapter I
  12. 392—396. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. Chapter II: Settlements on Children generally
  14. 397—399. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. 400Supplemental provisions as to Chapter II.
  16. 401—403. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  17. Chapter III: Revocable Settlements, Settlements where Settlor Retains an Interest, etc.
  18. 404, 405. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  19. 406†Provisions supplemental to sections 404 and 405.
  20. 407—411. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  21. Chapter s IV—VI
  22. 412—417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  23. Part s XIX—XXIV
  24. 418—488. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  25. Part XXV: General and Supplemental
  26. 489—525. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  27. 526Other provisions as to interpretation.
  28. Part XXVI: Commencement, Repeals, Savings Temporary and Transitional Provisions and Short Title
  29. 527—531. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  30. 532Short title.
  31. Schedule S 1—25Schedule S 1—25

1—207. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

208—225. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

226, 227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

228Relief from tax in respect of income accumulated under trusts.C2F1C1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

229—391. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

392—396. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

397—399. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

400Supplemental provisions as to Chapter II.

1)—(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

F2(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

401—403. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

404, 405. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

406†Provisions supplemental to sections 404 and 405.C1

1)—(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

F2(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

407—411. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

412—417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

418—488. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

489—525. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

526Other provisions as to interpretation.F1

(1)

In this Act, except so far as is otherwise provided or the context otherwise requires—

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “year of assessment” means, with reference to any tax, the year for which such tax was granted by any Act granting income tax;

    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

527—531. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

532Short title.F1

This Act may be cited as the Income Tax Act, 1952.

Schedule S 1—25F1

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