Income Tax Act 1952 (c. 10)

Part XVIII U.K. Special Provisions for Taxation of Settlors, etc. in respect of Settled or Transferred Income

Chapter I U.K.

392—396. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 Pt. XVIII Chapter I (ss. 392–396) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Chapter II U.K. Settlements on Children generally

397—399. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 Ss. 397–399 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

400 Supplemental provisions as to Chapter II. U.K.

(1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

F4 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 S. 400(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F4 S. 400(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

401—403. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 Ss. 401–403 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Chapter III U.K. Revocable Settlements, Settlements where Settlor Retains an Interest, etc.

404, 405. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 Ss. 404, 405 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

406 †Provisions supplemental to sections 404 and 405. U.K.

(1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

F8 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 S. 406(1)–(5) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F8 S. 406(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

Modifications etc. (not altering text)

C1 Unreliable marginal note

407—411. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 Ss. 407–411 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Chapters IV—VI U.K.

412—417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 U.K.

Textual Amendments

F10 Pt. XVIII Chapters IV–VI (ss. 412–417) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16