Parts I—VIIU.K.
1—207.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1Pts. I–VII (ss. 1–207) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Part VIIIU.K. Graduation of Tax by means of Personal and Other Reliefs
208—225.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
MiscellaneousU.K.
226, 227.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F4228 Relief from tax in respect of income accumulated under trusts. U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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F4S. 228 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1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)
Parts IX—XVIIU.K.
229—391.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
F5Pts. IX–XVII (ss. 229–391) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Part XVIIIU.K. Special Provisions for Taxation of Settlors, etc. in respect of Settled or Transferred Income
Chapter IU.K.
392—396.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6Pt. XVIII Chapter I (ss. 392–396) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Chapter IIU.K. Settlements on Children generally
397—399.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
400 Supplemental provisions as to Chapter II.U.K.
(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F8S. 400(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
F9S. 400(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
401—403.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.
Textual Amendments
Chapter IIIU.K. Revocable Settlements, Settlements where Settlor Retains an Interest, etc.
404, 405.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.
Textual Amendments
406†Provisions supplemental to sections 404 and 405.U.K.
(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
407—411.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.
Textual Amendments
Chapters IV—VIU.K.
412—417.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15U.K.
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
Parts XIX—XXIVU.K.
418—488.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16U.K.
Textual Amendments
F16Pts. XIX–XXIV (ss. 418–488) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Part XXVU.K. General and Supplemental
489—525.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17U.K.
Textual Amendments
[F18526 Other provisions as to interpretation.U.K.
(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
Part XXVIU.K. Commencement, Repeals, Savings Temporary and Transitional Provisions and Short Title
527—531.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19U.K.
Textual Amendments
[F20532 Short title.U.K.
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