- Latest available (Revised)
- Original (As enacted)
Income Tax Act 1952
You are here:
- Previous
- Next
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Income Tax Act 1952
Alternative versions:
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 1952.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Income Tax Act 1952
1952 CHAPTER 10 15 and 16 Geo 6 and 1 Eliz 2
An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.
[28th February 1952]X1
Editorial Information
X1General 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
Modifications etc. (not altering text)
C1Words of enactment repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
C2General 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)
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)
C3S. 228 amended by Finance Act 1969 (c. 32, SIF 63:1), s. 11(5)
C4S. 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)
C5Unreliable 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
F21F21SCHEDULES 1—25U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Options/Help
Print Options
PrintThe Whole Act
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.