Income Tax Act 1952


The Income Tax Act 1952 was an Act of the Parliament of the United Kingdom, concerning income tax.
The whole Act was repealed by section 538 of, and Schedule 16 to, the Income and Corporation Taxes Act 1970, subject to the savings in Schedule 14 of that Act.

Part I - Preliminary

Section 1

As to this section, see "Income Tax" in "Students' Page" 68 Taxation 201

Part II - Principal Provisions as to Administration, Assessment, Appeals and Collection

Section 5

In section 5, the words from "and unless" to the end were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.
Sections 5 and were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Section 6

Sections 6, and were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Section 7

This section was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Sections 13 to 16

These sections were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Section 78

Section 78 was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Part IV

Section 119

Sections 119 and were repealed by section 8 of, and Schedule 2 to, the Diplomatic Privileges Act 1964.

Section 121

The definition of "Government stock registered or inscribed in the books of the Bank of Ireland in Dublin" was repealed by section 26 of, and Schedule 9 to, the Finance Act 1964.

Part VIII

Section 228

The repeals made by the Income and Corporation Taxes Act 1970 did not affect:
  • this section; or
  • the limitation of this section by sections 400 and 406 of this Act; or
  • the limitation of this section by section 11 of the Finance Act 1969.
This section was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law (Repeals) Act 2013.

Part XVIII

Section 400

Section 400 was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law Act 2013.

Section 406

Section 406 was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law Act 2013.

Part XXII

Section 461

This section, so far as related to members of mission as defined in Article 1 of Schedule 1 to the Diplomatic Privileges Act 1964, was repealed by section 8 of, and Schedule 2 to, the Diplomatic Privileges Act 1964.

Part XXV

Section 510

As to this section, see 68 Taxation 341

Part XXVI

Section 530

Section 530 was repealed by the Schedule to the Statute Law Revision Act 1964.

Schedule 8

Part IV

The words "Government stock registered or inscribed in the books of the Bank of Ireland in Dublin" were repealed by section 26 of, and Schedule 9 to, the Finance Act 1964.

Schedule 16

The words inserted in paragraph 10, by section 20 of the Finance Act 1962, were repealed by section 26 of, and Schedule 9 to, the Finance Act 1964, subject to section 16 of that Act.

Schedule 17

The words inserted in paragraph 3, by section 20 of the Finance Act 1962, were repealed by section 26 of, and Schedule 9 to, the Finance Act 1964, subject to section 16 of that Act.