{
  "url": "https://openlegislation.uk/income-tax-act-1952/section-406",
  "json_url": "https://openlegislation.uk/income-tax-act-1952/section-406.json",
  "legislation": "ukpga/Geo6and1Eliz2/15-16/10",
  "legislation_title": "Income Tax Act 1952",
  "legislation_url": "https://openlegislation.uk/income-tax-act-1952",
  "path": "section/406",
  "kind": "section",
  "number": "406",
  "heading": "†Provisions supplemental to sections 404 and 405.",
  "text": "1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 406(1)–(5) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 406(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Unreliable marginal note"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6and1Eliz2/15-16/10/section/406",
    "retrieved_at": "2026-10-29T11:17:53.055414+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}