Income Tax Act 1952

Consolidated Text As Enacted Cited authorities (119) Cited in Amendments (1282) Related
JurisdictionUK Non-devolved
Citation1952 c. 10
Year1952
Income Tax Act 1952

Income Tax Act 1952

1952 CHAPTER 10 15 and 16 Geo 6 and 1 Eliz 2

An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.

[28th February 1952]

X1

Editorial information

  • X1

  • General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

    Modifications etc. (not altering text)

  • C1

  • Words of enactment repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

  • C2

  • General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Tax Acts as the case may be) made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2)), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)

    • Parts I—VII
    F1 1—207: … … … … … … … … … …

    Amendments (Textual)

  • F1

  • Pts. I–VII (ss. 1–207) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Part VIII: Graduation of Tax by means of Personal and Other Reliefs
    F2 208—225: … … … … … … … … … …

    Amendments (Textual)

  • F2

  • Ss. 208–225 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Miscellaneous
    F3 226, 227: … … … … … … … … … …

    Amendments (Textual)

  • F3

  • Ss. 226, 227 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • F4 228: Relief from tax in respect of income accumulated under trusts

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

    Amendments (Textual)

  • F4

  • S. 228 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

    Modifications etc. (not altering text)

  • C3

  • S. 228 amended by Finance Act 1969 (c. 32, SIF 63:1), s. 11(5)

  • C4

  • S. 228 modified by Finance (No. 2) Act 1975 (c. 45, SIF 63:1), s. 47(1)(2)(3)(b)

    • Parts IX—XVII
    F5 229—391: … … … … … … … … … …

    Amendments (Textual)

  • F5

  • Pts. IX–XVII (ss. 229–391) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Part XVIII: Special Provisions for Taxation of Settlors, etc in respect of Settled or Transferred Income
    Chapter I
    F6 392—396: … … … … … … … … … …

    Amendments (Textual)

  • F6

  • Pt. XVIII Chapter I (ss. 392–396) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Chapter II: Settlements on Children generally
    F7 397—399: … … … … … … … … … …

    Amendments (Textual)

  • F7

  • Ss. 397–399 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • 400: Supplemental provisions as to Chapter II

  • (1)—(3)

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

    F8

  • (4)

    F9

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

    Amendments (Textual)

  • F8

  • S. 400(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

  • F9

  • S. 400(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

    • F10 401—403: … … … … … … … … … …

    Amendments (Textual)

  • F10

  • Ss. 401–403 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Chapter III: Revocable Settlements, Settlements where Settlor Retains an Interest, etc
    F11 404, 405: … … … … … … … … … …

    Amendments (Textual)

  • F11

  • Ss. 404, 405 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • 406: †Provisions supplemental to sections 404 and 405

  • (1)—(5)

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

    F12

  • (6)

    F13

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

    Amendments (Textual)

  • F12

  • S. 406(1)–(5) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

  • F13

  • S. 406(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

    Modifications etc. (not altering text)

  • C5

  • Unreliable marginal note

    • F14 407—411: … … … … … … … … … …

    Amendments (Textual)

  • F14

  • Ss. 407–411 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Chapters IV—VI
    F15 412—417: … … … … … … … … … …

    Amendments (Textual)

  • F15

  • Pt. XVIII Chapters IV–VI (ss. 412–417) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Parts XIX—XXIV
    F16 418—488: … … … … … … … … … …

    Amendments (Textual)

  • F16

  • Pts. XIX–XXIV (ss. 418–488) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

    • Part XXV: General and Supplemental
    F17 489—525: … … … … … … … … … …

    Amendments (Textual)

  • F17

  • Ss. 489–525 repealed by Income and Corporation Taxes Act 1970 (c. 10), s...

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