Income Tax Act 1952

Income Tax Act 1952[a]
Act of Parliament
Parliament of the United Kingdom
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
Territorial extent United Kingdom
Dates
Royal assent28 February 1952
Commencement6 April 1952[b]
Repealed6 April 1970
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Repealed byIncome and Corporation Taxes Act 1970
Status: Repealed
Text of statute as originally enacted

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The whole act was repealed by section 538(1) of, and schedule 16 to, the Income and Corporation Taxes Act 1970 (1970 c. 10), which came into force on 6 April 1970.[1]

Part I - Preliminary

Section 1

As to this section, see "Income Tax" in "Students' Page" (1962) 68 Taxation 201 (16 December 1961)[2]

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In section 5(2), the words from "and unless" to the end were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.

Sections 5(3) and (4) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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Sections 6(1), (2) and (5) were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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This section was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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These sections were repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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Section 78(4) was repealed by section 17 of, and Part I of Schedule 6 to the Income Taxes Management Act 1964.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Sections 119(3) and (4) were repealed by section 8 of, and Schedule 2 to, the Diplomatic Privileges Act 1964.

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The definition of "Government stock registered or inscribed in the books of the Bank of Ireland in Dublin" was repealed by section 26 of, and Schedule 9 to, the Finance Act 1964.

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.[3]

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.[4]

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.[5]

Part I - the Parliament of the United Kingdom
Citation Short title Extent of repeal
8 & 9 Geo. 5. c. 40 Income Tax Act 1918 The whole act.
9 & 10 Geo. 5. c. 32 Finance Act 1919 Part II.
10 & 11 Geo. 5. c. 18 Finance Act 1920 Part II. Section sixty-one, so far as it relates to income tax. The Third Schedule.
11 & 12 Geo. 5. c. 32 Finance Act 1921 Part II. In the Second Schedule, paragraph 7 of Part IV.
12 & 13 Geo. 5. c. 17 Finance Act 1922 Part II. The First Schedule.
13 & 14 Geo. 5. c. 14 Finance Act 1923 Part II.
14 & 15 Geo. 5. c. 21 Finance Act 1924 Part I.
15 & 16 Geo. 5. c. 36 Finance Act 1925 Part II. Section twenty-six.
16 & 17 Geo. 5. c. 22 Finance Act 1926 Parts III and IV. The Second, Third and Fourth Schedules.
17 & 18 Geo. 5. c. 10 Finance Act 1927 Parts I and II. The Fifth Schedule.
18 & 19 Geo. 5. c. 17 Finance Act 1928 Part I. Subsection (1) of section thirty. The Fourth Schedule.
19 & 20 Geo. 5. c. 25 Local Government (Scotland) Act 1929 Subsection (4) of section two.
20 & 21 Geo. 5. c. 28 Finance Act 1930 Part I. The First Schedule.
21 & 22 Geo. 5. c. 28 Finance Act 1931 Part II. Section thirty-seven, so far as it relates to income tax.
21 & 22 Geo. 5. c. 49 Finance (No. 2) Act 1931 Part II. Section sixteen. Subsection (2) of section twenty-two. Section twenty-three. The Third and Fourth Schedules.
22 & 23 Geo. 5. c. 25 Finance Act 1932 Part II.
23 & 24 Geo. 5. c. 19 Finance Act 1933 Part II.
24 & 25 Geo. 5. c. 32 Finance Act 1934 Part II.
25 & 26 Geo. 5. c. 24 Finance Act 1935 Part II.
26 Geo. 5 & 1 Edw. 8. c. 2 Government of India Act 1935 In 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. 34 Finance Act 1936 Part II. The Second Schedule.
26 Geo. 5 & 1 Edw. 8. c. 43 Tithe Act 1936 Subsections (5) and (6) of section thirteen.
1 Edw. 8 & 1 Geo. 6. c. 54 Finance Act 1937 Part II. Section twenty-five. The Third Schedule.
1 & 2 Geo. 6. c. 46 Finance Act 1938 Parts II, III and IV. The Third Schedule.
2 & 3 Geo. 6. c. 41 Finance Act 1939 Part I.
2 & 3 Geo. 6. c. 49 House of Commons Members' Fund Act 1939 Subsections (4) and (5) of section one.
2 & 3 Geo. 6. c. 109 Finance (No. 2) Act 1939 Part I. Subsection (1) of section eighteen. The Sixth Schedule.
2 & 3 Geo. 6. c. 117 National Loans Act 1939 Paragraph 4 of the Second Schedule.
3 & 4 Geo. 6. c. 29 Finance Act 1940 Part I. Subsection (2) of section sixty. Paragraph 9 of Part IV of the Fifth Schedule.
3 & 4 Geo. 6. c. 48 Finance (No. 2) Act 1940 Part II. The Fifth Schedule.
4 & 5 Geo. 6. c. 30 Finance Act 1941 Part II. Section forty-seven. The First Schedule.
5 & 6 Geo. 6. c. 21 Finance Act 1942 Part III. In section forty-two, the words "income tax and". Part I of the Tenth Schedule.
6 & 7 Geo. 6. c. 28 Finance Act 1943 Part II. Subsection (2) of section twenty-eight. The Sixth Schedule.
6 & 7 Geo. 6. c. 45 Income Tax (Employments) Act 1943 The whole act.
7 & 8 Geo. 6. c. 12 Income Tax (Offices and Employments) Act 1944 The whole act.
7 & 8 Geo. 6. c. 23 Finance Act 1944 Parts III and IV.
8 & 9 Geo. 6. c. 24 Finance Act 1945 Sections three and four.
8 & 9 Geo. 6. c. 32 Income Tax Act 1945 The whole act.
9 & 10 Geo. 6. c. 13 Finance (No. 2) Act 1945 Part II. Part IV, so far as it relates to income tax.
9 & 10 Geo. 6. c. 27 Bank of England Act 1946 Part 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. 59 Coal Industry Nationalisation Act 1946 Sections 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. 62 National Insurance (Industrial Injuries) Act 1946 In paragraph 10 of the First Schedule, the figure "4".
9 & 10 Geo. 6. c. 64 Finance Act 1946 In subsection (8) of section thirty-three, the figure "4". Subsection (6) of section eighty-three.
9 & 10 Geo. 6. c. 67 National Insurance Act 1946 Part 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. 82 Cable and Wireless Act 1946 In paragraph 6 of the Second Schedule, the figure "4".
10 & 11 Geo. 6. c. 35 Finance Act 1947 Part III. Sections sixty-six and sixty-seven. The Seventh, Ninth and Tenth Schedules.
10 & 11 Geo. 6. c. 51 Town and Country Planning Act 1947 In subsection (8) of section sixty-six, the figure "4".
10 & 11 Geo. 6. c. 53 Town and Country Planning (Scotland) Act 1947 In subsection (8) of section sixty-three, the figure "4".
11 & 12 Geo. 6. c. 7 Ceylon Independence Act 1947 Paragraph 3 of the Second Schedule.
11 & 12 Geo. 6. c. 9 Finance (No. 2) Act 1947 In 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. 49 Finance Act 1948 Parts 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. 44 Superannuation Act 1949 Section forty-nine.
12, 13 & 14 Geo. 6. c. 47 Finance Act 1949 Part 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. 99 Married Women (Maintenance) Act 1949 Section three.
14 Geo. 6. c. 15 Finance Act 1950 Part 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. 11 Administration of Justice (Pensions) Act 1950 Section eighteen.
14 & 15 Geo. 6. c. 43 Finance Act 1951 Part II. Sections thirty-six to thirty-eight. Section forty-one.
14 & 15 Geo. 6. c. 56 Guardianship and Maintenance of Infants Act 1951 Section three.
Part II - the Parliament of Northern Ireland
Citation Short title Extent of repeal
1946 c. 21 (N.I.) National Insurance (Industrial Injuries) Act (Northern Ireland) 1946 Subsection (6) of section eighty-two.
1946 c. 23 (N.I.) National Insurance Act (Northern Ireland) 1946 Subsection (6) of section twenty-six.
Part III - Orders in Council
Citation Short title Extent of repeal
SR&O 1922 No. 80 Government of Ireland (Adaptation of the Taxing Acts) Order 1922 Part VI.
SR&O 1923 No. 453 Irish Free State (Consequential Adaptation of Taxing Acts) Order 1923 In paragraph (2) of Article 1, the definitions of "Government Stock" and "dividends". Articles 4, 5, 6 and 7.

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.

See also

Notes

  1. ^ Section 532.
  2. ^ Section 527(1).

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 [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. ^ "Income and Corporation Taxes Act 1970", legislation.gov.uk, The National Archives, 1970 c. 10
  2. ^ Vol 68
  3. ^ The Income and Corporation Taxes Act 1970, paragraph 1 of Schedule 14
  4. ^ Public General Acts 1964. See also Effect of Legislation.
  5. ^ "Income Tax Act 1952", legislation.gov.uk, The National Archives, Geo6and1Eliz2/15-16 c. 10
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