LegalizeFinance Act , 1972
| Principal Value of the Estate | Rate per cent. of duty | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Exceeding | 7,500 | and | not | exceeding | 8,000 | 1 |
| ” | 8,000 | ” | ” | ” | 9,000 | 2 |
| ” | 9,000 | ” | ” | ” | 10,000 | 3 |
| ” | 10,000 | ” | ” | ” | 11,000 | 4 |
| ” | 11,000 | ” | ” | ” | 12,500 | 6 |
| ” | 12,500 | ” | ” | ” | 15,000 | 8 |
| ” | 15,000 | ” | ” | ” | 17,500 | 10 |
| ” | 17,500 | ” | ” | ” | 20,000 | 12 |
| ” | 20,000 | ” | ” | ” | 25,000 | 14 |
| ” | 25,000 | ” | ” | ” | 30,000 | 16 |
| ” | 30,000 | ” | ” | ” | 35,000 | 18 |
| ” | 35,000 | ” | ” | ” | 40,000 | 21 |
| ” | 40,000 | ” | ” | ” | 45,000 | 24 |
| ” | 45,000 | ” | ” | ” | 50,000 | 27 |
| ” | 50,000 | ” | ” | ” | 55,000 | 30 |
| ” | 55,000 | ” | ” | ” | 60,000 | 33 |
| ” | 60,000 | ” | ” | ” | 75,000 | 37 |
| ” | 75,000 | ” | ” | ” | 100,000 | 41 |
| ” | 100,000 | ” | ” | ” | 150,000 | 45 |
| ” | 150,000 | ” | ” | ” | 200,000 | 50 |
| ” | 200,000 | 55 |
THIRD SCHEDULE Amendment of Enactments
| Number and Year | Short Title | Amendment |
|---|---|---|
| (1) | (2) | (3) |
| No. 12 of 1942 | Taxes and Duties (Special Circumstances) Act, 1942. | In section 3 (1), “varying the rate of income tax or the rates of sur-tax” shall be substituted for “imposing income tax and sur-tax”. |
| In section 6— | ||
| (i) “charged at an increased rate” shall be substituted for “imposed” where it firstly occurs; | ||
| (ii) “so charged” shall be substituted for “so imposed”; | ||
| (iii) “an Act increasing the rate of tax” shall be substituted in paragraph (a) for “the Act imposing the tax”; | ||
| (iv) “so increasing the rate of tax” shall be substituted in paragraph (a) for “so imposing the tax”; | ||
| (v) “increasing the rate of tax” shall be substituted in paragraph (b) for “imposing tax”. | ||
| No. 6 of 1967 | Income Tax Act, 1967. | In section 1 (1), in the definition of “year of assessment”, “a year” shall be substituted for “the year”. |
| In section 8 (1), “an Act increasing the rate of tax” shall be substituted for “the Act imposing the tax”, and “the increased rate of tax” shall be substituted for “the rate ultimately imposed”. | ||
| In section 8 (2) “an Act increasing the rate of tax” shall be substituted for “the Act imposing the tax”; “so increasing the rate of tax” shall be substituted for “so imposing the tax” and “increasing the rate of tax” shall be substituted for “imposing tax”. |
FOURTH SCHEDULE Enactments Repealed
Part I
| Number and Year | Short Title | Extent of Repeal |
|---|---|---|
| (1) | (2) | (3) |
| No. 12 of 1942 | Taxes and Duties (Special Circumstances) Act, 1942. | Section 2. In section 6, the words “whether directly or”. |
| No. 6 of 1967 | Income Tax Act, 1967. | Section 7. In section 126, the words “the tax has not been imposed for the year or”. Section 223. |
Part II
| Number and Year | Short Title | Extent of Repeal |
|---|---|---|
| (1) | (2) | (3) |
| No. 6 of 1967 | Income Tax Act, 1967. | Paragraphs (a), (b) and (c) of section 63 and the proviso thereto, and sections 152 (5) and 222 and Chapter II of Part XII. |
Part III
| Number and Year | Short Title | Extent of Repeal |
|---|---|---|
| (1) | (2) | (3) |
| No. 22 of 1965 | Finance Act, 1965. | Section 21. |
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