Income Tax Act 1952

Income Tax Act 1952 An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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; This Act may be cited as the Income Tax Act, 1952. Words of enactment repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Tax Acts as the case may be) made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2)), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10) General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act Pts. I–VII (ss. 1–207) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 208–225 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 226, 227 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 228 amended by Finance Act 1969 (c. 32, SIF 63:1), s. 11(5) S. 228 modified by Finance (No. 2) Act 1975 (c. 45, SIF 63:1), s. 47(1)(2)(3)(b) Pts. IX–XVII (ss. 229–391) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Pt. XVIII Chapter I (ss. 392–396) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 397–399 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 400(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 401–403 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 404, 405 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Unreliable marginal note S. 406(1)–(5) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 407–411 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Pt. XVIII Chapters IV–VI (ss. 412–417) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Pts. XIX–XXIV (ss. 418–488) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 489–525 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 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 Ss. 527–531 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 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 Schs. 1–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 228 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 S. 400(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 S. 406(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1