Income Tax Act 1952

  1. Introductory Text

  2. Parts I—VII

    1. 1—207.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part VIII Graduation of Tax by means of Personal and Other Reliefs

    1. 208—225.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Miscellaneous

      1. 226, 227.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 228. Relief from tax in respect of income accumulated under trusts.

  4. Parts IX—XVII

    1. 229—391.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part XVIII Special Provisions for Taxation of Settlors, etc. in respect of Settled or Transferred Income

    1. Chapter I

      1. 392—396.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Chapter II Settlements on Children generally

      1. 397—399.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 400. Supplemental provisions as to Chapter II.

    4. 401—403.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. Chapter III Revocable Settlements, Settlements where Settlor Retains an Interest, etc.

      1. 404, 405.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 406.†Provisions supplemental to sections 404 and 405.

    7. 407—411.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. Chapters IV—VI

      1. 412—417.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. Parts XIX—XXIV

    1. 418—488.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. Part XXV General and Supplemental

    1. 489—525.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 526. Other provisions as to interpretation.

  8. Part XXVI Commencement, Repeals, Savings Temporary and Transitional Provisions and Short Title

    1. 527—531.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 532. Short title.

    1. SCHEDULES 1—25

      1. . . . . . . . . . ....