Finance Act 1973 (Version in vigour from 2020-12-31 to )

Consolidated Text

As Enacted

Cited authorities 185

Cited in

Currency	No known outstanding effects
Coming into Force	31 December 2020

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provides for the variation or abolition of an existing stamp duty . . . is expressed to have effect for a period stated in the resolution in accordance with the following provisions of this section; andcontains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this section;

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Contenidos

Finance Act 1973
PARTS I AND II

1: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

10: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32: Information as to arrangements for transferring relief, etc.
33: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38: Territorial extension of charge to income tax, capital gains tax and corporation tax.
39: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41: General Commissioners’ divisions.
42: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IV

45: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part V: Stamp Duty

47: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
49: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50: Temporary statutory effect of House of Commons resolution affecting stamp duties.

PART VI

51: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
54: Amendments consequential on establishment of The Stock Exchange.

55: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
56: Charges for services, etc., by Government departments.

57: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
58: Trustee Investments Act 1961—dividends of water companies.

59: Citation, interpretation, construction, extent and repeals.

SCHEDULES

SCHEDULES 1—4.
. . .
SCHEDULE 5.
. . .
SCHEDULES 6 AND 7.
. . .
SCHEDULES 8—14.
. . .
SCHEDULE 15 Section 38.
TERRITORIAL EXTENSION OF CHARGE TO TAX—SUPPLEMENTARY PROVISIONS

Information
Collection

SCHEDULE 16
. . .
SCHEDULE 16A
UNDERWRITERS ASSESSMENT AND COLLECTION OF TAX

Preliminary
Returns by agent
Payments on account of tax
Determinations by inspector
Appeals
Modification of determinations pending appeal
Apportionments of syndicate profit or loss
Individual members: effect of determinations
Assessment of individual members: time limits
Suppleptiental: penalties
Supplemental: interest

SCHEDULE 17
. . .
SCHEDULE 18
. . .
SCHEDULE 19
. . .
SCHEDULE 20
. . .
SCHEDULE 21 Section 54.
AMENDMENTS CONSEQUENTIAL ON ESTABLISHMENT OF THE STOCK EXCHANGE

SCHEDULE 22 Section 59.
ENACTMENTS REPEALED

PART I: Revenue Duties
PART II: INCOME TAX AND CORPORATION TAX
PART III: UNDERWRITERS
PART IV: THE STOCK EXCHANGE
Part V: Stamp Duty: ChapterShort titleExtent of repeal54 & 55 Vict. c. 39.The Stamp Act 1891.Section 82.In section 83, the words “makes, issues” and “or offers for subscription”.Sections 112 and 113.In Schedule 1 the headings “Bond for securing the payment or repayment of money or the transfer or retransfer of stock”, “Colonial Security”, “Debenture for securing the payment or repayment of money or the transfer of stock”, “Foreign Security”, and “Marketable Security”.59 & 60 Vict. c. 28.The Finance Act 1896.Section 12.62 & 63 Vict. c. 9.The Finance Act 1899.Sections 7 and 8.3 Edw. 7. c. 46.The Revenue Act 1903.Section 5.7 Edw. 7. c. 13.The Finance Act 1907.Section 10.7 Edw. 7. c. 24.The Limited Partnerships Act 1907.Section 11.10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 39.17 & 18 Geo. 5. c. 10.The Finance Act 1927.In section 55, in subsection (1), paragraph (A), and subsection (4).18 & 19 Geo. 5. c. 17.The Finance Act 1928.In section 31, paragraph (1).20 & 21 Geo. 5. c. 28.The Finance Act 1930.Section 41.Section 45.23 & 24 Geo. 5. c. 19.The Finance Act 1933.Section 41.24 & 25 Geo. 5. c. 32.The Finance Act 1934.Section 29.9 & 10 Geo. 6. c. 64.The Finance Act 1946.Section 52(b).10 & 11 Geo. 6. c. 35.The Finance Act 1947.Section 59.11 & 12 Geo. 6. c. 49.The Finance Act 1948.Section 73.5 & 6 Eliz. 2. c. 48.The Electricity Act 1957.In section 26, in subsection (6) the words from “and for the purposes” to the end of the subsection.10 & 11 Eliz. 2. c. 46.The Transport Act 1962.In section 41, susbsection (2) and in subsection (4) paragraph (a).1963 c. 25.The Finance Act 1963.In section 57(1), the words “Marketable Security, paragraph (1)(b) (security not transferable by delivery)”.Section 58(2).In section 59, in subsection (1) the words “and paragraph (1)(a) and (c) and paragraphs (3) and (4) of the heading Marketable Security” , and in subsection (2) the words from “and section 82” to the end of the subsection.In section 62, in subsection (4) the words “82 and”, and in subsection (6) the words from “and in section 82” to the end of the subsection.1967 c. 54.The Finance Act 1967.Section 28.In section 29, subsection (1) in subsection (3) the words “(1) and” and subsection (4).1967 c. 81.The Companies Act 1967.Section 44(8).1968 c. 44.The Finance Act 1968.Section 56.1968 c. 73.The Transport Act 1968.In section 160, in subsection (3) in paragraph (a) the words “or an issue of loan capital” and “or issue” and in each of paragraphs (b) and (c) the words “or issue of loan capital” and “or issue”, and subsection (4).1969 c. 32.The Finance Act 1969.Section 56.1969 c. 35.The Transport (London) Act 1969.Section 44(2).1970 c. 24.The Finance Act 1970.In Schedule 7, paragraph 15.

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