{
  "url": "https://openlegislation.uk/income-tax-act-1952/section-526",
  "json_url": "https://openlegislation.uk/income-tax-act-1952/section-526.json",
  "legislation": "ukpga/Geo6and1Eliz2/15-16/10",
  "legislation_title": "Income Tax Act 1952",
  "legislation_url": "https://openlegislation.uk/income-tax-act-1952",
  "path": "section/526",
  "kind": "section",
  "number": "526",
  "heading": "Other provisions as to interpretation.",
  "text": "(1) In this Act, except so far as is otherwise provided or the context otherwise requires—\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“year of assessment” means, with reference to any tax, the year for which such tax was granted by any Act granting income tax;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 526 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 but reproduced in part for the purpose of construing the remaining provisions of the Act"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6and1Eliz2/15-16/10/section/526",
    "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."
}