{
  "url": "https://openlegislation.uk/income-tax-act-1952",
  "json_url": "https://openlegislation.uk/income-tax-act-1952.json",
  "id": "ukpga/Geo6and1Eliz2/15-16/10",
  "title": "Income Tax Act 1952",
  "short_title": "Income Tax Act 1952",
  "long_title": "An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.",
  "citation": "Geo6and1Eliz2/15-16 c. 10",
  "type": "ukpga",
  "year": "Geo6and1Eliz2/15-16",
  "number": "10",
  "version": "current",
  "date": "1952-02-28",
  "revised": true,
  "valid_from": "2013-01-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-act-1952/introduction",
      "extent": null,
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      "parent": null
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      "number": "1—207",
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      "url": "https://openlegislation.uk/income-tax-act-1952/section-1207.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
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      "path": "part/VIII",
      "kind": "part",
      "number": "VIII",
      "heading": "Graduation of Tax by means of Personal and Other Reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "section/208225.",
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      "number": "208—225",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-tax-act-1952/section-208225.",
      "extent": null,
      "status": "repealed",
      "parent": "part/VIII"
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    {
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      "heading": "Relief from tax in respect of income accumulated under trusts.",
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      "url": "https://openlegislation.uk/income-tax-act-1952/section-229391.",
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      "heading": "Special Provisions for Taxation of Settlors, etc. in respect of Settled or Transferred Income",
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      "url": "https://openlegislation.uk/income-tax-act-1952/section-392396.",
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      "url": "https://openlegislation.uk/income-tax-act-1952/section-397399.",
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      "heading": "Supplemental provisions as to Chapter II.",
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      "url": "https://openlegislation.uk/income-tax-act-1952/section-401403.",
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      "heading": "†Provisions supplemental to sections 404 and 405.",
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