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.

Income Tax Act 1952[1]
Act of Parliament
Long titleAn Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.
Citation15 & 16 Geo. 6 & 1 Eliz. 2. c. 10
Dates
Royal assent28 February 1952
Commencement6 April 1952, subject to the provisions of Part 26, and the proviso to section 527(1)[2]

The whole Act was repealed by section 538(1) of, and Schedule 16 to, the Income and Corporation Taxes Act 1970, subject to the savings in Schedule 14 of that Act.[3]

Part I - Preliminary

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Section 1

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As to this section, see "Income Tax" in "Students' Page" (1962) 68 Taxation 201 (16 December 1961)[4]

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

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Section 5

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In section 5(2), the words from "and unless" to the end were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Sections 5(3) and (4) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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

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Sections 6(1), (2) and (5) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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

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This section was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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

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These sections were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Section 78

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Section 78(4) was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Part IV

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Section 119

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Sections 119(3) and (4) were repealed by section 8 of, and Schedule 2 to, the Diplomatic Privileges Act 1964.

Section 121

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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

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Section 228

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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.[5]

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

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Section 400

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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

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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

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Section 461

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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

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Section 510

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As to this section, see (1962) 68 Taxation 341 (17 February 1962)

Part XXVI

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Section 530

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Section 530(1)(c) was repealed by the Schedule to the Statute Law Revision Act 1964.[6]

Schedule 8

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Part IV

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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

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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

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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.

See also

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References

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  • 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 [1] [2]; "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.
  1. ^ The citation of this Act by this short title was authorised by section 532 of this Act.
  2. ^ The Income Tax Act 1952, section 527(1)
  3. ^ The Income and Corporation Taxes Act 1970, section 537(1)
  4. ^ Vol 68
  5. ^ The Income and Corporation Taxes Act 1970, paragraph 1 of Schedule 14
  6. ^ Public General Acts 1964. See also Effect of Legislation.