Income Tax Act 1952
1952 c. 10
An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes.
[28th February 1952]
Parts I—VII
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
1—207. 

Part VIII Graduation of Tax by means of Personal and Other Reliefs
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
208—225. 

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

 Relief from tax in respect of income accumulated under trusts. 
228 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Parts IX—XVII
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
229—391. 

Part XVIII Special Provisions for Taxation of Settlors, etc. in respect of Settled or Transferred Income
Chapter I
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
392—396. 

Chapter II
 Settlements on Children generally
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
397—399. 

 Supplemental provisions as to Chapter II.
400 

(1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
401—403. 

Chapter III
 Revocable Settlements, Settlements where Settlor Retains an Interest, etc.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
404, 405. 

†Provisions supplemental to sections 404 and 405.
406 

(1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
407—411. 

Chapters IV—VI
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
412—417. 

Parts XIX—XXIV
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
418—488. 

Part XXV General and Supplemental
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
489—525. 

 Other provisions as to interpretation.
526 

(1) In this Act, except so far as is otherwise provided or the context otherwise requires—
 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 “year of assessment” means, with reference to any tax, the year for which such tax was granted by any Act granting income tax;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part XXVI Commencement, Repeals, Savings Temporary and Transitional Provisions and Short Title
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
527—531. 

 Short title.
532 
This Act may be cited as the Income Tax Act, 1952.
SCHEDULES 1—25

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