The Income Tax Act 1952 ( 15 & 16 Geo. 6 & 1 Eliz. 2. c. 10) was an Act of the Parliament of the United Kingdom, concerning income tax. The whole Act was repealed by section 538(1) of, and Schedule 16 to, the

Income and Corporation Taxes Act 1970 Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For ...

, 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" (1962) 68 Taxation 201 (16 December 1961)

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

Section 5

In section 5(2), the words from "and unless" to the end were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964. Sections 5(3) and (4) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Section 6

Sections 6(1), (2) and (5) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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This section was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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These sections were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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Section 78(4) was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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Sections 119(3) and (4) were repealed by section 8 of, and Schedule 2 to, the

Diplomatic Privileges Act 1964 Diplomatics (in American English, and in most anglophone countries), or diplomatic (in British English), is a scholarly discipline centred on the critical analysis of documents: especially, historical documents. It focuses on the conventions, p ...

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The definition of "Government stock registered or inscribed in the books of the Bank of Ireland in Dublin" was repealed by section 26 of, and Schedule 9 to, the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 A Finance Act is the headline fiscal (budgetary) legislation enacted by the UK Parliament, containing multiple provisions as to taxes, duties, exemptions and reliefs at least once per year, and in particular setting out the principal tax rates f ...

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(4) and 406(6) of this Act; or *the limitation of this section by section 11(5) 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(4) was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law (Repeals) Act 2013.

Section 406

Section 406(6) was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law (Repeals) 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 (1962) 68 Taxation 341 (17 February 1962)

Part XXVI

Section 530

Section 530(1)(c) was repealed by the Schedule to the Statute Law Revision Act 1964.Public General Acts 1964
See als
Effect of Legislation

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(1) of the Finance Act 1962, were repealed by section 26 of, and Schedule 9 to, the Finance Act 1964, subject to section 16(4) of that Act.

Schedule 17

The words inserted in paragraph 3, by section 20(1) of the Finance Act 1962, were repealed by section 26 of, and Schedule 9 to, the Finance Act 1964, subject to section 16(4) of that Act.

References

*Butterworths' Legal Editorial Staff. Handbook on the Income Tax Act, 1952. (Simon's Income Tax). Butterworth & Co (Publishers) Ltd. London. 1952. Reviewed at "Reviews" in "Law Library" (1952
213
The Law Times 206 (10 April 1952); "Legal Literature" (1952
102
The Law Journal 250 (2 May 1952); "Reviews" (1952
116
Justice of the Peace and Local Government Review 474 (26 July 1952); (1952
86
The Irish Law Times 222 (13 September 1952) *H G S Plunkett (ed). The Income Tax Act, 1952, Annotated. Sweet & Maxwell. Stevens & Sons. London. W Green & Son. Edinburgh. Carswell Company. Toronto. 1952. Reviewed at "Literature" in "The Pleader" (1952) 68 Scottish Law Review and Sheriff Court Reports 18

"Reviews and Notices" (1952
30
The Canadian Bar Review 543. *N E Mustoe. Guide to Income Tax. Butterworth & Co (Publishers) Ltd. 1952. Reviewed at (1952
96
The Solicitors' Journal 409 (28 June 1952); "Law Library" (1952
214
The Law Times 77 (8 August 1952) *"The Income Tax Act 1952". Halsbury's Statutes of England. Second Edition. Butterworth & Co (Publishers) Ltd. Bell Yard, Temple Bar, London. 1952
Volume 31 (The Income Tax Act 1952)
Passim. *John Burke (ed). "Income Tax Act, 1952". Current Law Statutes Annotated 1952. Sweet & Maxwell. Stevens & Sons. London. W Green & Son. Edinburgh. 1952. Chapter 10
Google
*Current Law Income Tax Acts Service (CLITAS). Sweet & Maxwell. Stevens & Sons. London. W Green & Son. Edinburgh. Carswell Company. Toronto. 1952. (looseleaf). Reviewed at "Legal Literature" (1952
102
The Law Journal 501 (5 September 1952) *A C Monahan. A Comprehensive Index to the Income Tax Act, 1952. Solicitors Law Stationery Society Ltd. London. 1952. Reviewed at (1952) 86 The Irish Law Times 222 (13 September 1952); Accountancy
vols 63 & 64
p 176 *John Gilbert (comp). Index to Income Tax Act, 1952. Barkeley Book Company Ltd. Stanmore. Reviewed at Accountancy
vols 63 & 64
p 209; (1952
127
The Accountant 131 (2 August 1952) *Taxation. Volumes 63 to 65 an
66
(1960). Passim. See also other volumes of this periodical. *"The Income Tax Act, 1952" (1952
19
The Solicitor 114 (May 1952) *"Income Tax Act, 1952" (1952
214
The Law Times 139 (12 September 1952) *"Income Tax Act, 1952, 15 & 16 Geo. 6 & 1 Eliz. 2, c. 10" (1952
102
The Law Journal 161 (21 March 1952) *Beattie. The Elements of Income Tax Law. 2nd Ed. 1953. 3rd Ed. 1957. 4th Ed. 1960. 5th Ed. 1962. The Elements of Income Tax and Profits Tax Law
6th Ed
Stevens & Sons. 1963. Elements of the Law of Income and Capital Gains Taxation
7th Ed
1966
Second impression
1967. Passim. Reviewed a
9
Journal of the Society of Public Teachers of Law 273. *"Income Tax and Profits Tax". Halsbury's Laws of England. (The Laws of England). Third Edition. Butterworth & Co (Publishers) Ltd. 1952
Volume 20
Passim. *The English and Empire Digest. Volume 28. Revised Edition. Title "Income Tax". *Philip Frederick Skottowe (rev ed). H W Clements and A S Diamond (eds). Butterworths Income Tax Digest: being a Reprint of the Title "Income Tax" from the Revised Edition of Volume 28 of the English and Empire Digest. Butterworths. London. 1960. {{reflist Income tax in the United Kingdom United Kingdom Acts of Parliament 1952