Finance Act 1975

Type Public General Act
Publication 1975-03-13
Last updated 2009-07-21
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API

[^c1008042]: S. 58 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19, Pt.IV; S.I. 1991/2021, art.2 .

[^c1008043]: S. 59(3)(a) repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), sch. 11

[^c1008044]: Schs. 1, 2 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 844, Sch. 31

[^c1008045]: Schs. 1, 2 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 844, Sch. 31

[^c1008046]: Sch. 3 repealed with savings by Finance Act 1981 (c. 35, SIF 63:2), s. 139, Sch. 19 Pt. VII

[^c1008047]: Sch. 4, except para. 38, repealed by Capital Transfer Tax Act 1984 (c. 51), s. 277, Sch. 9

[^c1008048]: Sch. 4 para. 38(1) repealed by Supreme Court Act 1981 (c. 54, SIF), Sch. 7

[^c1008049]: The text of ss. 50, 52(3), 54(1), 57(1)(a)(b), (2)(in part), 58, Sch. 4 para. 38(2), Sch. 8 Pt. II (ss. 12–16), Sch. 11, Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1008050]: 1808 c. 149.

[^c1008051]: Sch. 4 para. 38(3) repealed by S.I. 1979/1575 (N.I. 14), Sch. 3

[^c1008052]: Words repealed by virtue of Supreme Court Act 1981 (c. 54, SIF 37), Sch. 7

[^c1008053]: Words repealed by S.I. 1979/1575 (N.I. 14), Sch. 3

[^c1008054]: Sch. 4, except para. 38, repealed by Capital Transfer Tax Act 1984 (c. 51), s. 277, Sch. 9

[^c1008055]: Schs. 5–7 repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), ss. 274, 277, schs. 7, 9

[^c1008057]: Sch. 8 Pt. I repealed by Finance Act 1981 (c. 35, SIF 63:1), Sch. 19 Pt. IX in relation to transfers of value, distribution payments and capital distributions made on or after 10.3.1981

[^c1008059]: 1894 c. 30

[^c1008060]: 1940 c. 29.

[^c1008061]: 1946 c. 17 (N.I.).

[^c1008058]: The text of ss. 50, 52(3), 54(1), 57(1)(a)(b), (2)(in part), 58, Sch. 4 para. 38(2), Sch. 8 Pt. II (ss. 12–16), Sch. 11, Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1008056]: Sch. 8 applied by Capital Gains Tax Act 1979 (c. 14 SIF 63:2), s. 126, Sch. 4 paras. 1(1)(a), 3(1)(a)

[^c1008062]: Schs. 9, 10 repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), ss. 274, 277, schs, 7, 9

[^c1008064]: 1969 c. 32.

[^c1008065]: 1972 c. 41

[^c1008066]: 1954 c. 44.

[^c1008067]: 1925 c. 36.

[^c1008068]: 1894 c. 30.

[^c1008069]: 1969 c. 18 (N.I.).Finance Act (Northern Ireland) 1969

[^c1008070]: S.I. 1972 No. 1100.

[^c1008071]: 1954 c. 23

[^c1008072]: S.I. 1972. No. 1100.

[^c1008073]: 1947 c. 22

[^c1008074]: 1894 c. 30.

[^c1008063]: The text of ss. 50, 52(3), 54(1), 57(1)(a)(b), (2)(in part), 58, Sch. 4 para. 38(2), Sch. 8 Pt. II (ss. 12–16), Sch. 11, Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1008077]: Repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65) s. 277, Sch.9 with effect from 1 January 1985. See now Capital Transfer Tax Act 1984 (c. 51, SIF 65) s. 25(1), Sch.3, Sch.6 para.1

[^c1008078]: The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

[^c1008079]: 1891 c. 66.

[^c1008080]: Sch. 12 para. 3(2) repealed by Finance Act 1975 (c. 7 SIF 63:1), s. 52 Sch. 12 para. 3(2)

[^c1008081]: 1892 c. 6.

[^c1008082]: 1808 c. 149.

[^c1008083]: 1808 c. 149.

[^c1008084]: 1857 c. 79.

[^c1008088]: Sch. 12 para. 6 repealed by Inheritance (Provision for Family and Dependents) 1975 (c. 63 SIF 116:1), s. 26(2)(3), Sch.

[^c1008089]: Sch. 12 para. 7 repealed by National Heritage Act 1980 (c. 17 SIF 3), s. 18(5), Sch. 2

[^c1008091]: Sch. 12 paras. 8(b), 18(3) repealed by Capital Transfer Tax Act 1984 (c. 51 SIF 65), ss. 274, 277, Schs. 7,9

[^c1008092]: S.I. 1949 No. 1836.

[^c1008090]: 1947 c. 44.

[^c1008093]: 1961 c. 37.

[^c1008095]: Sch. 12 para. 11 repealed by Licensing (Alcohol Education and Research) Act 1981 (c. 28 SIF 68A:1), s. 11, Sch. 2 pt. I

[^c1008094]: 1964 c. 26.

[^c1008097]: Sch. 12 paras. 12, 13 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

[^c1008098]: Sch. 12 paras. 14, 15 repealed by Finance Act 1976 (c. 40 SIF 63:1) s. 132(5), Sch.15 Pt. III

[^c1008096]: 1965 c. 25

[^c1008099]: Sch. 12 paras. 16, 19 repealed by Income and Corporation Taxes Act 1988 (c. 1 SIF 63:1), s. 844, Sch. 31

[^c1008100]: Sch. 12 para. 17 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

[^c1008101]: The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

[^c1008102]: 1972 c. 61

[^c1008103]: Sch. 12 paras. 8(b), 18(3) repealed by Capital Transfer Tax Act 1984 (c. 51 SIF 65), ss. 274, 277, Schs. 7,9

[^c1008104]: Sch. 12 paras. 16, 19 repealed by Income and Corporation Taxes Act 1988 (c. 1 SIF 63:1), s. 844, Sch. 31

[^c1008106]: The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

[^c1008105]: 1960 c. 15 (N.I.).

[^c1008108]: The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

[^c1008107]: 1970 c. 18 (N.I.).

[^c1008075]: Sch. 12 applied (S.) by Consumer Arbitration Agreements Act 1988 (c. 21 SIF 5) s. 8(1)

[^c1008076]: The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

[^c1008110]: 1970 c. 9

[^c1008111]: 1970 c. 10

[^c1008112]: 1972 c. 10 (N.I.).

[^c1008113]: 1972 c. 41

[^c1008114]: 1974 c. 30

[^c1008109]: The text of ss. 50, 52(3), 54(1), 57(1)(a)(b), (2)(in part), 58, Sch. 4 para. 38(2), Sch. 8 Pt. II (ss. 12–16), Sch. 11, Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^key-f0feb4510f97ed6cd4ea5659061dc1aa]: Sch. 12 para. 5 repealed (13.10.2003) by Land Registration Act 2002 (c. 9), s. 136(2), Sch. 13 (with s. 129, Sch. 12 para. 1); S.I. 2003/1725, art. 2(1)

[^key-f51eed44440e690df911d4c1846059ca]: S. 57 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 67

[^key-0573640bb96b1a7403c9a91828a6451a]: Words in s. 48(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(4)(a)

These repeals have effect—

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