Income Tax Act 1952 (1952 c. 10)

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

[F1] Pts. I–VII (ss. 1–207) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

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

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

[F2] Ss. 208–225 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Miscellaneous

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

[F3] Ss. 226, 227 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

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

[F4] S. 228 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

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

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

[F5] Pts. IX–XVII (ss. 229–391) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

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

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

[F6] Pt. XVIII Chapter I (ss. 392–396) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Chapter II Settlements on Children generally

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

[F7] Ss. 397–399 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

400 Supplemental provisions as to Chapter II.

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

[F8] S. 400(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

[F10] Ss. 401–403 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

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

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

[F11] Ss. 404, 405 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

406 †Provisions supplemental to sections 404 and 405.

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

[F12] S. 406(1)–(5) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

[F14] Ss. 407–411 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

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

[F15] Pt. XVIII Chapters IV–VI (ss. 412–417) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

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

[F16] Pts. XIX–XXIV (ss. 418–488) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Part XXV General and Supplemental

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

[F17] Ss. 489–525 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

526 Other provisions as to interpretation.

[F18] 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

(1) In this Act, except so far as is otherwise provided or the context otherwise requires—

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

[F19] Ss. 527–531 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

532 Short title.

[F20] 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

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

SCHEDULES 1—25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F21] Schs. 1–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16