Finance Act 1976

[^c7222821]: S. 54 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c7222831]: Ss. 52, 53, 55, 56 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157, 158, Sch. 8 for 1979–80 et seq.

[^c7222841]: The text of s. 58(1)(a) and part of the text of ss. 57(2) and 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c7222851]: The text of s. 58(1)(a) and part of the text of ss. 57(2) and 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c7222861]: See under “Post-war credits" in Part II Vol.5

[^c7222871]: The text of s. 58(1)(a) and part of the text of ss. 57(2) and 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c7222881]: Ss. 24–38, 44–50, 60–72(12) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c7222891]: Ss. 24–38, 44–50, 60–72(1)-(12) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c7222901]: Pt. IV (ss. 73–125) repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c7222911]: S. 126 repealed by Finance Act 1986 (c. 41, SIF 114), ss. 79(1)(e)(9)–(11), 114, Sch. 23 Pt. IX(2)

[^c7222931]: S. 127(2) repealed by Finance Act 1986 (c. 41, SIF 114), ss. 85(4), 114, Sch. 23 Pt. IX(4)

[^c7222941]: S. 127(3) repealed by Finance Act 1986 (c. 41, SIF 114), s. 114, Sch. 23 Pt. IX(4)

[^c22119891]: 1891 c. 39.

[^c22119901]: 1963 c. 18.

[^c22119911]: 1970 c. 24.

[^c22119921]: 1963 c. 24 (N. I.).

[^c7222971]: S. 128 repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Pt. XI

[^c7222981]: S. 129 repealed with savings by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X, Note 1

[^c7222991]: The text of s. 130 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c7223031]: The United Kingdom formally joined the Inter-American Development Bank on 9 July 1976.

[^c7223041]: Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 32

[^c7223051]: Words in s. 131(2) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c22515601]: Words in s. 131(3) substituted (with application in accordance with s. 113(4) of the amending Act) by Finance Act 1999 (c. 16) s. 113(3) {Sch. 16 para. 3}

[^c7223071]: S. 132(3)(a) repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

[^c7223081]: S. 132(3)(b) repealed by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11

[^c7223091]: Words substituted by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 157(2)(3), Sch. 7 para. 8(a) for 1979–80 et seq.

[^c7223101]: S. 132(3)(d) repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c7223111]: Schs. 1, 2 repealed by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. I

[^c7223121]: Sch. 3 paras. 1, 5, 7, 9 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

[^c7223131]: Sch. 3 paras. 2–4, 6 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

[^c7223141]: Sch. 3 paras. 1, 5, 7, 9 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

[^c7223151]: Sch. 3 paras. 2–4, 6 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

[^c7223161]: Sch. 3 paras. 1, 5, 7, 9 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

[^c7223171]: Sch. 3 para. 8 repealed by Excise Duties (Surcharges or Rebates) Act 1979 (c. 8), s. 4(3), Sch. 2

[^c7223181]: Sch. 3 paras. 1, 5, 7, 9 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

[^c7223191]: Schs. 4, 7, 8 and 9 paras. 3, 4, 8, 9, 12–16 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31 (see 1987 edition for these provisions)

[^c7223201]: Sch. 5 repealed by Finance Act 1981 (c. 35), s. 139, Sch. 19 Pt. VII (in relation to any period of account ending on or after 14 November 1980, for which see s. 35 and Schs, 9 and 10 (transitional) of that Act)

[^c7223211]: The text of Sch. 6 and part of the text of Sch. 9 paras. 1, 5, 11, Sch. 15 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

[^c7223221]: 1970 c. 9.

[^c7223231]: Schs. 4, 7, 8 and 9 paras. 3, 4, 8, 9, 12–16 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31 (see 1987 edition for these provisions)

[^c7223241]: The text of Sch. 6 and part of the text of Sch. 9 paras. 1, 5, 11, Sch. 15 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

[^c7223251]: Schs. 4, 7, 8 and 9 paras. 3, 4, 8, 9, 12–16 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31 (see 1987 edition for these provisions)

[^c7223271]: Schs. 4, 7, 8 and 9 paras. 3, 4, 8, 9, 12–16 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31 (see 1987 edition for these provisions)

[^c7223291]: Sch. 9 para. 11 repealed (29.4.1996 with effect as mentioned in Sch. 22 of the repealing Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(12)

[^c7223301]: Schs. 4, 7, 8 and 9 paras. 3, 4, 8, 9, 12–16 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31 (see 1987 edition for these provisions)

[^c7223311]: Schs. 10–14 repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c7223331]: Sch. 15 Pt. VI provision amending s. 33(1) of the Finance Act 1970 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

[^c7223321]: The text of Sch. 6 and part of the text of Sch. 9 paras. 1, 5, 11, Sch. 15 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-05d2bae2160f22e9a10bb595057618da]: Sch. 9 para. 5 repealed (with effect in accordance with s. 381(1) of the commencing Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-522a3388a128898e8ef3732e7298a15d]: Words in s. 131(3) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 20