Title and introductory text
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]
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Income Tax Act 1952
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In force since 2013-01-31, as the publisher states.
Copy read on 2026-11-09. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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Contents: 20 provisions
- Title and introductory text
- 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 226 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 228 Relief from tax in respect of income accumulated under trusts.
- 229 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 392 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 397 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 400 Supplemental provisions as to Chapter II.
- 401 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 404 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 406 †Provisions supplemental to sections 404 and 405.
- 407 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 412 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 418 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 489 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 526 Other provisions as to interpretation.
- 527 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 532 Short title.
- SCHEDULES 1—25
Proposed changes to this act
No one has proposed a change to this act yet.
20 provisions
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change226 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change228 Relief from tax in respect of income accumulated under trusts.
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Propose a change229 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change392 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change397 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change400 Supplemental provisions as to Chapter II.
(1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change401 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change404 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change406 †Provisions supplemental to sections 404 and 405.
(1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change407 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change412 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change418 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change489 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change526 Other provisions as to interpretation.
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change527 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change532 Short title.
This Act may be cited as the Income Tax Act, 1952.
Propose a changeSCHEDULES 1—25
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