Finance (No. 2) Act 1975

Cited authorities 194

Cited in

Amendments 523

Jurisdiction	UK Non-devolved

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

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Contenidos

Finance (No. 2) Act 1975
Part I: Customs and Excise

Miscellaneous

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5: Vehicles excise duty : Great Britain.
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Part II

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

General

25: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44: Payment of tax : general
45: Payment of tax pending appeal.
46: Interest on unpaid tax.
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67: Appeals.

Chapter II

68: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IV: Miscellaneous and General

72: Extension of Finance Act 1973 s. 50 to stamp duties in Northern Ireland.
73: Government stock held by minors.

74: Use of trustee savings banks by solicitors for client’s money etc.
75: Citation, interpretation, construction and repeals.

SCHEDULES

SCHEDULES 1—2
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SCHEDULE 3
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SCHEDULES 4—5
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SCHEDULE 6
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SCHEDULE 7
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SCHEDULE 8
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SCHEDULE 9
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SCHEDULE 10
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SCHEDULE 11
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SCHEDULES 12—13
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SCHEDULE 14 Section 75.
ENACTMENTS REPEALED

Part I: Conversion of Revenue Duties: ChapterShort titleExtent of repeal18 & 19 Geo. 5. c. 17.The Finance Act 1928.Section 6(1).15 & 16 Geo. 6. & 1 Eliz. 2. c. 44.The Customs and Excise Act 1952.Sections 81 to 84 except section 82(3).Sections 86 to 89.Section 139.Section 141.In section 142, subsection (2).Section 143.In section 144, subsection (2).In section 145, subsections (1) and (2) and, in subsection (4), paragraph (a) and the words “or failure”.1 & 2 Eliz. 2. c. 34.The Finance Act 1953.In section 3, subsections (1), (2) and (4).4 & 5 Eliz. 2. c. 54.The Finance Act 1956.Section 2.6 & 7 Eliz. 2. c. 6.The Import Duties Act 1958.In section 3, subsections (1) to (3) and in subsection (5) the words from “as being” to “reason”.7 & 8 Eliz. 2. c. 51.The Licensing (Scotland) Act 1959.In section 199(1), the definition of “sweets”.8 & 9 Eliz. 2. c. 44.The Finance Act 1960.In section 7, in subsection (1) the words from “and subject” to the end and subsections (2) and (5).1962 c. 44.The Finance Act 1962.In section 1, subsection (4) so far as unrepealed.1963 c. 25.The Finance Act 1963.In section 4, subsections (1) and (3).1964 c. 26.The Licensing Act 1964.In section 55(6), the words from “or” to the end.1964 c. 49.The Finance Act 1964.In section 1, subsections (1) to (3) and (6) and (7).In section 2, subsections (1) to (4).Section 3.Schedules 1 to 4.1971 c. 12.The Hydrocarbon Oil (Customs and Excise) Act 1971.In section 2, in subsection (2) and in subsection (4) the words “custom s or”.In section 4, subsection (1).In section 6, paragraph (a).In section 7, in subsection (1) and in subsection (5) the words “custom s or”.In section 9, the words “customs or”.In section 12(1), the words “custom s or”.In section 13(1), the words “custom s or”.In section 18(1)(c), the words “custom s or”.In Schedule 3, the words from “In this Part” to “hydrocarbon oil”.1972 c. 41.The Finance Act 1972.In section 57, subsections (1) and (2).1972 c. 68.The European Communities Act 1972.In section 6(5), in paragraph (a), the words “as well as section 88(4) of that Act as so amended”.In Schedule 4, in paragraph 2(2) the words from “and in section 86” to the end, in paragraph 2(5) the words from “and in section 88(1)” to the end and paragraph 2(6).1973 c. 51.The Finance Act 1973.In section 1, subsection (1) except so far as it relates to Schedule 5 to that Act and subsections (2), (3) and (9).Schedules 1 to 4, 6 and 7.1974 c. 30.The Finance Act 1974.In section 1, subsections (1) to (5).1975 c. 45.The Finance (No. 2) Act 1975.In section 1, subsections (1) to (5).
Part II: Other Customs and Excise Repeals: ChapterShort titleExtent of repeal1971 c. 10.The Vehicles (Excise) Act 1971.In section 4(1)(e), the words “not being tramcars used for the conveyance of passengers”.In paragraph 1 of Part I of Schedule 2, the words “of any description” and “in relation to carriages of that description”.1972 c. 25.The Betting and Gaming Duties Act 1972.In section 16(2), in the definition of “rateable value”, the words from “but” to “that Schedule”.In Schedule 2, paragraphs 18 and 19.In Schedule 3, paragraph 4(3).1972 c. 41.The Finance Act 1972.Section 59.1974 c. 30.The Finance Act 1974.Section 3.
Part III: Payment of Tax: ChapterShort titleExtent of repeal1970 c. 9.The Taxes Management Act 1970.In Schedule 4, paragraph 9(1).1971 c. 68.The Finance Act 1971.In Schedule 6, paragraph 86.In Schedule 14, in Part II, the entry relating to section 55(1)(b) of the Taxes Management Act 1970.1972 c. 41.The Finance Act 1972.In Schedule 24, paragraphs 8 and 9.
Part IV: Miscellaneous: ChapterShort titleExtent of repeal1965 c. 25.The Finance Act 1965.Section 27(3).Schedule 9 so far as unrepealed.1966 c. 18.The Finance Act 1966.Section 29(4) and (9), so far as unrepealed.In Schedule 8, Part II so far as unrepealed.1969 c. 32.The Finance Act 1969.Section 41(8).1970 c. 9.The Taxes Management Act 1970.In section 98, in the Table, the words “Regulations under section 29 of the Finance Act 1971”, “Section 30(4) of the Finance Act 1971”, and “Regulations under section 30(7) of the Finance Act 1971”.In Schedule 3, in rule 6, in column 2, the second paragraph.1970 c. 10.The Income and Corporations Taxes Act 1970.Section 7.In section 343(3), in paragraph (ii) of the proviso, the words from “not being” to “this Act”.In Schedule 15, paragraph 3(2) and (3).1971 c. 68.The Finance Act 1971.Sections 29 to 31.Schedule 5.In Schedule 6, paragraph 4, paragraph 12(c) and (d) and, in paragraph 40(f), the words from “not being” to “this Act”.1972 c. 41.The Finance Act 1972.In section 52(4)(c), the word “caravans”.In section 76(3), the words “which is not a trading company”.In section 93(2)(b), the words “five-eights or” and “other”.1973 c. 51.The Finance Act 1973.Section 9.1974 c. 30.The Finance Act 1974.In section 14, subsections (2), (4) and (5).Section 25.1975 c. 7.The Finance Act 1975.Section 2.1975 c. 45.The Finance (No. 2) Act 1975.Section 39.

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