xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Textual Amendments
F1Pts. I–VII (ss. 1–207) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Textual Amendments
Textual Amendments
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F4S. 228 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1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)
C1S. 228 amended by Finance Act 1969 (c. 32, SIF 63:1), s. 11(5)
C2S. 228 modified by Finance (No. 2) Act 1975 (c. 45, SIF 63:1), s. 47(1)(2)(3)(b)
Textual Amendments
F5Pts. IX–XVII (ss. 229–391) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Textual Amendments
F6Pt. XVIII Chapter I (ss. 392–396) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Textual Amendments
(1)—(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
F9(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8S. 400(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
F9S. 400(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
Textual Amendments
Textual Amendments
(1)—(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
F13(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F12S. 406(1)–(5) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
F13S. 406(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1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)
C3Unreliable marginal note
Textual Amendments
Textual Amendments
F15Pt. XVIII Chapters IV–VI (ss. 412–417) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Textual Amendments
F16Pts. XIX–XXIV (ss. 418–488) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Textual Amendments
(1)In this Act, except so far as is otherwise provided or the context otherwise requires—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“year of assessment” means, with reference to any tax, the year for which such tax was granted by any Act granting income tax;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F18S. 526 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 but reproduced in part for the purpose of construing the remaining provisions of the Act
Textual Amendments
This Act may be cited as the Income Tax Act, 1952.]
Textual Amendments
F20S. 532 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 but reproduced for the purpose of construing the remaining provisions of the Act