Income Tax Act 1952

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The whole Act was repealed by section 538(1) of, and Schedule 16 to, the Income and Corporation Taxes Act 1970, subject to the savings in Schedule 14 of that Act.

Section 1
As to this section, see "Income Tax" in "Students' Page" (1962) 68 Taxation 201 (16 December 1961)

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In section 5(2), the words from "and unless" to the end were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Sections 5(3) and (4) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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Sections 6(1), (2) and (5) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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This section was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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These sections were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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Section 78(4) was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Section 119
Sections 119(3) and (4) were repealed by section 8 of, and Schedule 2 to, the Diplomatic Privileges Act 1964.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The definition of "Government stock registered or inscribed in the books of the Bank of Ireland in Dublin" was repealed by section 26 of, and Schedule 9 to, the Finance Act 1964.

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This section was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law (Repeals) Act 2013.

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Section 400(4) was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law (Repeals) Act 2013.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Section 406(6) was repealed by section 1 of, and Group 1 of Part 10 of Schedule 1 to, the Statute Law (Repeals) Act 2013.

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far as related to members of mission as defined in Article 1 of Schedule 1 to the Diplomatic Privileges Act 1964, was repealed by section 8 of, and Schedule 2 to, the Diplomatic Privileges Act 1964.

Section 510
As to this section, see (1962) 68 Taxation 341 (17 February 1962)

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

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.