Income Tax Act 1952

JurisdictionUK Non-devolved
Citation1952 c. 10


Income Tax Act , 1952

(15 & 16 Geo. 6 & 1 Eliz. 2) CHAPTER 10

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

[28th February 1952]

B e it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

I PRELIMINARY

PART I

PRELIMINARY

S-1 Charge of income tax.

1 Charge of income tax.

Where any Act enacts that income tax shall be charged for any year at any rates, then, subject to the provisions of this Act, the tax at those rates shall be charged for that year in respect of all property, profits or gains respectively described or comprised in the Schedules contained in the sections of this Act enumerated below, that is to say—

Schedule A—Section eighty-two;

Schedule B—Section eighty-three;

Schedule C—Section one hundred and seventeen;

Schedule D—Section one hundred and twenty-two; and

Schedule E—Section one hundred and fifty-six,

and in accordance with the provisions of this Act respectively applicable to those Schedules.

S-2 Effect of charge of income tax at a standardrate and at higher rates.

2 Effect of charge of income tax at a standardrate and at higher rates.

(1) Where any Act provides that income tax shall be charged for any year at a standard rate and, in the case of an individual whose total income exceeds a stated amount, at a rate or rates exceeding the standard rate in respect of any part or parts of his income in excess of that amount, then, subject to the provisions of this Act—

( a ) this Act, in so far as it relates to the tax at the standard rate, shall have effect as if income tax were charged for that year at the standard rate only and, in the case of an individual whose total income exceeds the stated amount, the amount of the income tax charged at the standard rate shall, so far as that income tax is borne by him in respect of his income, be deemed to be an instalment at the standard rate of the amount of income tax for which he is chargeable for that year; and

( b ) where the amount of income tax payable by an individual for that year in respect of his total income is greater than the amount which would have been payable by him in respect thereof if income tax had been chargeable at the standard rate only, the difference between those two amounts (in this Act referred to as ‘surtax’) shall be computed, assessed, charged, collected and paid as a deferred instalment of income tax according to the provisions of this Act relating to surtax.

(2) Where, for a year for which income tax is charged in the manner specified in subsection (1) of this section, a person is required to be assessed and charged with income tax in respect of any property, profits or gains out of which he makes any payment in respect of—

( a ) any annual interest, annuity or other annual sum; or

( b ) any royalty or other sum in respect of the user of a patent; or

( c ) any rent, royalty or other payment which, under any of the provisions of this Act, is declared to be subject to deduction of tax under Chapter I of Part VII of this Act as if it were a royalty or other sum paid in respect of the user of a patent,

he shall, in respect of so much of the property, profits or gains as is equal to the said payment, and may be deducted in computing his total income, be charged at the standard rate only.

S-3 Yearly assessments.

3 Yearly assessments.

Every assessment and charge to income tax shall be made for a year commencing on the sixth day of April and ending on the following fifth day of April.

S-4 Fractions of twenty shillings.

4 Fractions of twenty shillings.

The due proportion of income tax shall be charged for every fractional part of twenty shillings, but no tax shall be charged of a lower denomination than one penny.

II PRINCIPAL PROVISIONS AS TO ADMINISTRATION, ASSESSMENT, APPEALS AND COLLECTION

PART II

PRINCIPAL PROVISIONS AS TO ADMINISTRATION, ASSESSMENT, APPEALS AND COLLECTION

Chapter I

Commissioners and Officers

S-5 Commissioners of Inland Revenue.

5 Commissioners of Inland Revenue.

(1) The income tax shall be under the care and management of the Commissioners of Inland Revenue.

(2) The said Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving and accounting for the tax in the like and as full and ample a manner as they are authorised to do with relation to any other duties under their care and management and, unless the Treasury otherwise direct, shall appoint such officers and other persons for collecting, receiving, managing and accounting for the tax as are not required to be appointed by some other authority.

(3) All such appointments shall continue in force notwithstanding the death, or ceasing to hold office, of any Commissioner of Inland Revenue, and the holders shall have power to execute the duties of their respective offices, and to enforce, in the execution thereof, all laws and regulations relating to the tax in every part of the United Kingdom.

(4) The Commissioners may suspend, reduce, discharge or restore, as they see cause, any such officer or person.

S-6 General and Additional Commissioners.

6 General and Additional Commissioners.

(1) All matters relating to the income tax under Schedules A, B and D, so far as they are not directed by this Act to be executed by any other Commissioners, and, subject to any regulations under section one hundred and fifty-seven of this Act for the time being in force, all matters relating to the income tax under Schedule E so far as they are not executed by any other Commissioners, shall be executed, as heretofore, by the Commissioners for the general purposes of the income tax (in this Act referred to as ‘General Commissioners’), who shall continue to act for the same separate areas as heretofore (in this Act referred to as ‘division’):

Provided that where any lands in England or Wales, or lands and heritages in Scotland, are partly in one division and partly in another, or where it is desirable for the convenience of assessment to transfer any lands in England or Wales, or lands and heritages in Scotland, from one division to another division, the Commissioners of Inland Revenue, at the request of the General Commissioners concerned, shall, by order in writing, determine which body of General Commissioners shall have the jurisdiction, and the whole lands, or lands and heritages, aforesaid shall be within such jurisdiction accordingly.

(2) Whenever the General Commissioners for any division deem it expedient that certain of the powers under this Act shall be executed by Commissioners other than and in addition to the persons appointed to be General Commissioners, they may appoint Additional Commissioners.

(3) Whether or not Additional Commissioners are appointed for any division, any General Commissioner for any division may act as an Additional Commissioner for that division, and references in this Act to Additional Commissioners shall be construed accordingly.

(4) A General Commissioner shall not be precluded from acting as such by reason of his acting or having acted (whether under subsection (3) of this section or otherwise) as an Additional Commissioner, except only in the hearing or determining of appeals relating to assessments made by him as an Additional Commissioner.

(5) The provisions of the First Schedule to this Act shall have effect with respect to the appointment of, and otherwise in relation to, General Commissioners and Additional Commissioners.

S-7 Clerks and Assistant Clerks to General Commissioners.

7 Clerks and Assistant Clerks to General Commissioners.

(1) The General Commissioners for every division shall, at meetings held as may from time to time be necessary, by a majority elect a fit person to be their clerk and, if they deem it necessary, one other fit person to be his assistant, for all matters under their jurisdiction within their division, and the persons so appointed shall continue in office during the pleasure of the Commissioners by whom they were appointed.

(2) The clerk to the General Commissioners for each division or his assistant shall be appointed clerk to the Additional Commissioners for the same division, and shall attend their meetings as such.

(3) Every such clerk and assistant shall execute his office under the provisions and regulations of this Act and shall act as such in all matters under the jurisdiction of the General and Additional Commissioners respectively.

(4) A person elected as clerk shall not be removable from office otherwise than by a majority of Commissioners present at a meeting of the Commissioners called for that purpose, and any such meeting shall be summoned by a notice in writing, signed by the Commissioners, or in Scotland by their respective conveners, and served upon each Commissioner qualified for the division.

(5) A clerk shall not demand or receive any fee, gratuity or perquisite for anything done by him as clerk in pursuance of this Act, from any person otherwise than as permitted by this Act.

(6) A person who holds the office of clerk to the Commissioners shall receive as remuneration—

( a ) a sum not less than the amount paid to the clerk by way of poundage for income tax for the year 1890-91; and

( b ) such further sum, if any, as the Commissioners of Inland Revenue, if they consider it expedient, may with the consent of the Treasury grant either on account of expenses incurred other than necessary office expenses or as additional remuneration.

(7) A clerk or clerk's assistant who—

( a ) wilfully obstructs or delays the execution of this Act; or

( b )...

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