---
title: "Income Tax Act 1952"
id: 555c1acb-5caa-479d-85a4-0596311ac741
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Geo6and1Eliz2/15-16/10
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/555c1acb-5caa-479d-85a4-0596311ac741
language: en
in_force_from: 2013-01-31
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Geo6and1Eliz2/15-16/10/data.xml
read_on: 2026-11-09
sha256: 1db2439eb153ad5a7b9c2994dcd86d9097c9b8de11b9836798fda9386f4150eb
provisions: 20
---

# Income Tax Act 1952

## Title and introductory text {#prelims}

Income Tax Act 1952
1952 c. 10
An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.
[28th February 1952]

## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1207.}



## 208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-208225.}



## 226 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-226227.}



## 228 Relief from tax in respect of income accumulated under trusts. {#section-228}

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

## 229 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-229391.}



## 392 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-392396.}



## 397 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-397399.}



## 400 Supplemental provisions as to Chapter II. {#section-400}

(1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 401 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-401403.}



## 404 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-404405.}



## 406 †Provisions supplemental to sections 404 and 405. {#section-406}

(1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 407 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-407411.}



## 412 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-412417.}



## 418 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-418488.}



## 489 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-489525.}



## 526 Other provisions as to interpretation. {#section-526}

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 527 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-527531.}



## 532 Short title. {#section-532}

This Act may be cited as the Income Tax Act, 1952.

## SCHEDULES 1—25 {#schedule-1}

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