# Income Tax Act 1952

Geo6and1Eliz2/15-16 c. 10 · enacted 28 February 1952 · 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.

PDFs: Printed copy https://openlegislation.uk/income-tax-act-1952/pdf/ukpga_19520010_en.pdf

## Introductory text

An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.
[28th February 1952]

## 1—207 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## Part VIII: Graduation of Tax by means of Personal and Other Reliefs

## 208—225 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



### Miscellaneous

## 226, 227 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



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

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

## 229—391 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## Part XVIII: Special Provisions for Taxation of Settlors, etc. in respect of Settled or Transferred Income

## 392—396 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



### Chapter II: Settlements on Children generally

## 397—399 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## 400 Supplemental provisions as to Chapter II.

1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 401—403 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



### Chapter III: Revocable Settlements, Settlements where Settlor Retains an Interest, etc.

## 404, 405 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## 406 †Provisions supplemental to sections 404 and 405.

1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 407—411 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## 412—417 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## 418—488 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## Part XXV: General and Supplemental

## 489—525 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## 526 Other provisions as to interpretation.

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Part XXVI: Commencement, Repeals, Savings Temporary and Transitional Provisions and Short Title

## 527—531 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



## 532 Short title.

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

## Schedule S 1—25 

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Source: https://www.legislation.gov.uk/ukpga/Geo6and1Eliz2/15-16/10 (the official version)
Page: https://openlegislation.uk/income-tax-act-1952
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.