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The whole act was repealed by section 538(1) of, and schedule 16 to, the Income and Corporation Taxes Act 1970 (1970 c. 10), which came into force on 6 April 1970.

Provisions The act consolidated all legislation since 1918 concerning income tax, including Finance Acts.

The act retained the A-E schedular structure that had existed previously.

Repealed enactments Section 527(1) of the act repealed 62 enactments, listed in parts I, II and III of the twenty-fifth schedule to the act.

+Part I - the Parliament of the United KingdomCitationShort titleExtent of repeal8 & 9 Geo. 5. c. 40Income Tax Act 1918The whole act.9 & 10 Geo. 5. c. 32Finance Act 1919Part II.10 & 11 Geo. 5. c. 18Finance Act 1920Part II. Section sixty-one, so far as it relates to income tax. The Third Schedule.11 & 12 Geo. 5. c. 32Finance Act 1921Part II. In the Second Schedule, paragraph 7 of Part IV.12 & 13 Geo. 5. c. 17Finance Act 1922Part II. The First Schedule.13 & 14 Geo. 5. c. 14Finance Act 1923Part II.14 & 15 Geo. 5. c. 21Finance Act 1924Part I.15 & 16 Geo. 5. c. 36Finance Act 1925Part II. Section twenty-six.16 & 17 Geo. 5. c. 22Finance Act 1926Parts III and IV. The Second, Third and Fourth Schedules.17 & 18 Geo. 5. c. 10Finance Act 1927Parts I and II. The Fifth Schedule.18 & 19 Geo. 5. c. 17Finance Act 1928Part I. Subsection (1) of section thirty. The Fourth Schedule.19 & 20 Geo. 5. c. 25Local Government (Scotland) Act 1929Subsection (4) of section two.20 & 21 Geo. 5. c. 28Finance Act 1930Part I. The First Schedule.21 & 22 Geo. 5. c. 28Finance Act 1931Part II. Section thirty-seven, so far as it relates to income tax.21 & 22 Geo. 5. c. 49Finance (No. 2) Act 1931Part II. Section sixteen. Subsection (2) of section twenty-two. Section twenty-three. The Third and Fourth Schedules.22 & 23 Geo. 5. c. 25Finance Act 1932Part II.23 & 24 Geo. 5. c. 19Finance Act 1933Part II.24 & 25 Geo. 5. c. 32Finance Act 1934Part II.25 & 26 Geo. 5. c. 24Finance Act 1935Part II.26 Geo. 5 & 1 Edw. 8. c. 2Government of India Act 1935In subsection (5) of section two hundred and seventy-three, from the beginning to the words "United Kingdom, and".26 Geo. 5 & 1 Edw. 8. c. 34Finance Act 1936Part II. The Second Schedule.26 Geo. 5 & 1 Edw. 8. c. 43Tithe Act 1936Subsections (5) and (6) of section thirteen.1 Edw. 8 & 1 Geo. 6. c. 54Finance Act 1937Part II. Section twenty-five. The Third Schedule.1 & 2 Geo. 6. c. 46Finance Act 1938Parts II, III and IV. The Third Schedule.2 & 3 Geo. 6. c. 41Finance Act 1939Part I.2 & 3 Geo. 6. c. 49House of Commons Members' Fund Act 1939Subsections (4) and (5) of section one.2 & 3 Geo. 6. c. 109Finance (No. 2) Act 1939Part I. Subsection (1) of section eighteen. The Sixth Schedule.2 & 3 Geo. 6. c. 117National Loans Act 1939Paragraph 4 of the Second Schedule.3 & 4 Geo. 6. c. 29Finance Act 1940Part I. Subsection (2) of section sixty. Paragraph 9 of Part IV of the Fifth Schedule.3 & 4 Geo. 6. c. 48Finance (No. 2) Act 1940Part II. The Fifth Schedule.4 & 5 Geo. 6. c. 30Finance Act 1941Part II. Section forty-seven. The First Schedule.5 & 6 Geo. 6. c. 21Finance Act 1942Part III. In section forty-two, the words "income tax and". Part I of the Tenth Schedule.6 & 7 Geo. 6. c. 28Finance Act 1943Part II. Subsection (2) of section twenty-eight. The Sixth Schedule.6 & 7 Geo. 6. c. 45Income Tax (Employments) Act 1943The whole act.7 & 8 Geo. 6. c. 12Income Tax (Offices and Employments) Act 1944The whole act.7 & 8 Geo. 6. c. 23Finance Act 1944Parts III and IV.8 & 9 Geo. 6. c. 24Finance Act 1945Sections three and four.8 & 9 Geo. 6. c. 32Income Tax Act 1945The whole act.9 & 10 Geo. 6. c. 13Finance (No. 2) Act 1945Part II. Part IV, so far as it relates to income tax.9 & 10 Geo. 6. c. 27Bank of England Act 1946Part V, except subsection (3) of section fifty-one, section fifty-four, and, so far as they relate to estate duty, subsection (1) of section fifty-five and section fifty-six.9 & 10 Geo. 6. c. 59Coal Industry Nationalisation Act 1946Sections fifty-eight and fifty-nine, so far as they relate to income tax. In subsection (1) of section sixty, the words "collectors of taxes and" (in both places) and the words "income tax and". The Fourth Schedule. The Sixth and Eighth Schedules, so far as they relate to income tax. In the Ninth Schedule, paragraphs 1 and 2 so far as they relate to income tax, and paragraph 3.9 & 10 Geo. 6. c. 62National Insurance (Industrial Injuries) Act 1946In paragraph 10 of the First Schedule, the figure "4".9 & 10 Geo. 6. c. 64Finance Act 1946In subsection (8) of section thirty-three, the figure "4". Subsection (6) of section eighty-three.9 & 10 Geo. 6. c. 67National Insurance Act 1946Part III. Section fifty-eight, so far as it relates to income tax. Sections fifty-nine to sixty-one. In section sixty-two, subsections (1), (4) and (5). The Sixth Schedule. In the Eleventh Schedule, so much of Part IV as amends section thirty-three of the Finance Act, 1921.9 & 10 Geo. 6. c. 82Cable and Wireless Act 1946In paragraph 6 of the Second Schedule, the figure "4".10 & 11 Geo. 6. c. 35Finance Act 1947Part III. Sections sixty-six and sixty-seven. The Seventh, Ninth and Tenth Schedules.10 & 11 Geo. 6. c. 51Town and Country Planning Act 1947In subsection (8) of section sixty-six, the figure "4".10 & 11 Geo. 6. c. 53Town and Country Planning (Scotland) Act 1947In subsection (8) of section sixty-three, the figure "4".11 & 12 Geo. 6. c. 7Ceylon Independence Act 1947Paragraph 3 of the Second Schedule.11 & 12 Geo. 6. c. 9Finance (No. 2) Act 1947In section eight, in subsection (1), the words "to income tax made under Schedule D, or any assessment to surtax"; in subsection (4), the words "year of assessment or", the words "year or", the words "to surtax or", the words "surtax or" (in the second place where these words occur), the words "as the case may be", the word "or" at the end of paragraph (b) and the whole of paragraph (c); in subsection (5), the words "years of assessment or".11 & 12 Geo. 6. c. 49Finance Act 1948Parts III and IV. In subsection (1) of section seventy-nine, the words "the Income Tax Acts and" and the words "income tax and". The Ninth Schedule.12, 13 & 14 Geo. 6. c. 44Superannuation Act 1949Section forty-nine.12, 13 & 14 Geo. 6. c. 47Finance Act 1949Part II. Section fifty. In subsection (1) of section fifty-one, the words "income tax other than surtax, surtax". The Sixth and Tenth Schedules.12, 13 & 14 Geo. 6. c. 99Married Women (Maintenance) Act 1949Section three.14 Geo. 6. c. 15Finance Act 1950Part I. Section thirty-six. Section thirty-seven, so far as it relates to income tax. In section thirty-eight, in subsection (1), the words "income tax and", and the whole of subsection (3). Section forty-one, so far as it relates to income tax carrying interest. Section forty-two. The Sixth Schedule.14 & 15 Geo. 6. c. 11Administration of Justice (Pensions) Act 1950Section eighteen.14 & 15 Geo. 6. c. 43Finance Act 1951Part II. Sections thirty-six to thirty-eight. Section forty-one.14 & 15 Geo. 6. c. 56Guardianship and Maintenance of Infants Act 1951Section three.

+Part II - the Parliament of Northern IrelandCitationShort titleExtent of repeal1946 c. 21 (N.I.)National Insurance (Industrial Injuries) Act (Northern Ireland) 1946Subsection (6) of section eighty-two.1946 c. 23 (N.I.)National Insurance Act (Northern Ireland) 1946Subsection (6) of section twenty-six.

+Part III - Orders in CouncilCitationShort titleExtent of repealSR&O 1922 No. 80Government of Ireland (Adaptation of the Taxing Acts) Order 1922Part VI.SR&O 1923 No. 453Irish Free State (Consequential Adaptation of Taxing Acts) Order 1923In paragraph (2) of Article 1, the definitions of "Government Stock" and "dividends". Articles 4, 5, 6 and 7.

See also Taxation in the United Kingdom

Notes

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 189 ; "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 and 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 at 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.

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