Finance Act 1976

Cited authorities 250

Cited in

Amendments 630

Jurisdiction	UK Non-devolved
Citation	1976 c. 40

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

To continue reading

Request your trial

Navigation index

Contenidos

Finance Act 1976
Part I: Customs and Excise

1: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6

7: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Vehicles excise duty

11: Information about goods vehicles and registration of trailers.
12: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II: Value Added Tax

17: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23: Failure of resolution under Provisional Collection of Taxes Act 1968.

Part III: Income Tax, Corporation Tax and Capital Gains Tax

24: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
54: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
57: Investigatory powers.

58: Recovery of tax in sheriff court.

59: Post-war credits.

60–71: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IV

73–125: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part V: Miscellaneous and Supplementary

126: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
127: Stamp duty: stock exchange transfers

128: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
129: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
130: Petroleum revenue tax.

131: Inter-American Development Bank.

132: Citation, interpretation, construction and repeals.

SCHEDULES

SCHEDULES 1, 2
SCHEDULE 3

SCHEDULE 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 6 Section 57.
Sections to be Substituted for Section 20 of Taxes Management Act 1970

SCHEDULES 7, 8
SCHEDULE 9 Section 72.
Amendments of Tax Acts Consequent on Part III, Chapter II

Part I: Replacement of Section 15 of the Taxes Management Act 1970 (c. 9)
PART II: OTHER AMENDMENTS

SCHEDULES 10–14.
SCHEDULE 15 Section 132.
Repeals

Part I: Customs and Excise: ChapterShort titleExtent of repeal15 & 16 Geo. 6 & 1 Eliz. 2 c. 44.The Customs and Excise Act 1952.Section 34(1A).In section 105(1) the word “spirits" where it first occurs.In section 160(1) the words “or retailer of".In section 307 the definition of “non-excisable cider".1967 c. 54.The Finance Act 1967.In Schedule 6, paragraph 2.1971 c. 12.The Hydrocarbon Oil (Customs & Excise) Act 1971.In Schedule 1, paragraph 6.1972 c. 68.The European Communities Act 1972.In Schedule 4, paragraph 2(2).1973 c. 51.The Finance Act 1973.In section 1, in subsection (4) the words from “or any obligation" onwards and in subsection (5)(b) the words “the Hydrocarbon Oil (Customs & Excise) Act 1971 and" and “substitute for any relief under the Act of 1971 such relief as may be specified in the order".1975 c. 45.The Finance (No. 2) Act 1975.Section 7.In section 15(6) the definition of “non-excisable cider".Section 16(6).In Schedule 3, in paragraph 44(d)(i) the words “and of “non-excisable cider"".
Part II: Value Added Tax: ChapterShort titleExtent of repeal1972 c. 41.The Finance Act 1972.In section 31(1), the word “taxable".In Schedule 3, paragraph 3.
Part III: Income Tax, Corporation Tax and Capital Gains Tax: ChapterShort titleExtent of repeal1968 c. 3.The Capital Allowances Act 1968.Section 20(2) to (5).In section 24, in subsection (2), the words “by virtue of section 20(3), or", in subsection (3) the words “section 20(4) or" and in subsection (4) the words “section 20(7) or, as the case may be".In section 26(6) the words “section 20(4) or".In section 31(1) the words “determined in accordance with the subsequent provisions of the said section 20".In Schedule 4—in paragraph 1, in sub-paragraph (2) the words “section 20(3) or" (in both places), “or under that subsection" and “as the case may be", in sub-paragraph (3) the words “section 20(4) or", “section 281 or", “the said section 20(4) or" and “as the case may be", and sub-paragraph (4);in paragraph 2, sub-paragraph (2), in sub-paragraph (4) the words “section 20(4) or, as the case may be" and “(2) or", in sub-paragraph (5)(a) the words “section 20(3) or", in sub-paragraph (5)(b) the words “(2) or", “section 20(3) or", “as the case may be" (where next occurring) and “sub-paragraph (2)(c) or, as the case may be";in paragraph 3, in sub-paragraph (1) the words “section 281(2) or, as the case may be", in sub-paragraph (2) the words “281 or" and in sub-paragraph (3) the words “section 20(1) or, as the case may be,".1970 c. 9.The Taxes Management Act 1970.In section 35(2), paragraph (a).In section 67(1) the words “or in the sheriff’s small debt court, whichever is appropriate".In the Table in section 98(3), in the first column, the reference to section 200 of the Taxes Act.1970 c. 10.The Income and Corporation Taxes Act 1970.Section 24(2).In section 38(1), the proviso.Sections 195 to 203.Section 315(7) and (8).Section 473(2).In section 498(1), the proviso.Section 513.In Schedule 12, Parts I and II and, in Part III, paragraphs 1, 3(1) and (2), 4 and 5.1972 c. 41.The Finance Act 1972.Section 68(2).1973 c. 51.The Finance Act 1973.Section 42.Schedule 17.1974 c. 30.The Finance Act 1974.Section 18.1975 c. 7.The Finance Act 1975.In Schedule 12, paragraphs 14 and 15.1975 c. 45.The Finance (No. 2) Act 1975.Section 30(1) and (2).Section 32.Section 35.In section 37(6) the words “and subsection (6).".Section 56.Section 65.In Schedule 10, paragraphs 1(2)(b) and 6(2)(b).Schedule 11.
Part IV: Life Policies
Part V: Capital Transfer Tax
Part VI: Stamp Duty
Part VII: Miscellaneous

Subscribers can access the reported version of this case.

You can sign up for a trial and make the most of our service including these benefits.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see a list of all the cited cases and legislation of a document.

You can sign up for a trial and make the most of our service including these benefits.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see a list of all the documents that have cited the case.

You can sign up for a trial and make the most of our service including these benefits.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see the revised versions of legislation with amendments.

You can sign up for a trial and make the most of our service including these benefits.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see any amendments made to the case.

You can sign up for a trial and make the most of our service including these benefits.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.

You can sign up for a trial and make the most of our service including these benefits.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Finance Act 1976

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users