# Income Tax Act 1952, Section 526: Other provisions as to interpretation.


(1) In this Act, except so far as is otherwise provided or the context otherwise requires—
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“year of assessment” means, with reference to any tax, the year for which such tax was granted by any Act granting income tax;
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(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/Geo6and1Eliz2/15-16/10/section/526 (the official version)
Page: https://openlegislation.uk/income-tax-act-1952/section-526
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.