Finance Act 1976

Type Public General Act
Publication 1976-07-29
Last updated 2024-02-22
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API
31

S. 51 repealed by Finance Act 1978 (c. 42, SIF 63:2), s. 80(5), Sch. 13 Part IV (by Sch. 13 Pt. IV note 1 it is provided that the repeal has effect for the year 1977–78 and subsequent years of assessment)

32
33

S. 54 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch.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)

34
35

The text of s. 58(1)(a) and part of the text of ss. 57(2) and 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

36

The text of s. 58(1)(a) and part of the text of ss. 57(2) and 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

37

See under “Post-war credits" in Part II Vol.5

38

The text of s. 58(1)(a) and part of the text of ss. 57(2) and 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

42

S. 126 repealed by Finance Act 1986 (c. 41, SIF 114), ss. 79(1)(e)(9)–(11), 114, Sch. 23 Pt.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

50

S. 129 repealed with savings by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt.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

51

The text of s. 130 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

52

The United Kingdom formally joined the Inter-American Development Bank on 9 July 1976.

54

Words in s. 131(2) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch. 11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)

55

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}

58

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.

68

Schs. 4, 7, 8 and 9 paras. 3, 4, 8, 9, 12–16 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31 (see 1987 edition for these provisions)

69

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)

70

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

72

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)

73

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

74

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)

75

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)

76

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)

77

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)

79

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)

80

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

81

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)

82

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

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