Office of Public Sector Information

Office of Public Sector Information

Advanced Search

Main navigation

Supplementary menus and contents

Related Pages
Feeds

Page 1 of 5

Next

First page 1 2 3 4 5 Last page

Revised Statute from The UK Statute Law Database

Finance Act 1965 (c. 25)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

Royal arms

Finance Act 1965

1965 CHAPTER 25

Contents

Go to Preamble

  1. Part I

    1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 6, 7... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    1. 9–18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part III

    1. 19–44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 45. Interpretation and other supplemental provisions

  4. Part IV

    Taxation of Companies and of Company Distributions

    1. 46–83.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 84.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 85.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 86.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 87.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 88.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 89.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. PART V

    MISCELLANEOUS AND GENERAL

    1. 90. Stamp duty: conveyances and transfers

    2. 91. Interest where stamp duty repaid under judgment

    3. 92.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 93.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 94.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 95.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 96.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 97. Short title, construction, extent and repeal

  6. SCHEDULES 1–4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. SCHEDULES 6–9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9. SCHEDULE 10

    Capital Gains : Administration

  10. SCHEDULES 11–14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  11. SCHEDULE 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  12. SCHEDULE 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  13. SCHEDULES 17–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  14. SCHEDULE 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  15. SCHEDULE 21

  16. SCHEDULE 22

    Repeals

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[5th August 1965]X1X2

Annotations:

Modifications etc. (not altering text)

C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C2General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Tax Acts as the case may be) made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2)), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)

Extent Information

E1For extent of Act to Northern Ireland see s. 97

Commencement Information

I1Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.

Editorial Information

X1The text of ss. 84, 87, 97(1)(3)(4) and Schs. 20, 21 was taken from SIF group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes), ss. 19–45, 94, 97(1)(3)(4) and Schs. 6–10 from SIF group 63:2 (Income, Corporation and Capital Gains Taxes Act: Capital Gains Tax), ss. 90, 91 and 97(1)(3)(4) from SIF group 114 (Stamp Duty), ss. 92 and 97(1)(3) from SIF group 126 (Transport) and ss. 92 and 97(1)(3) from SIF group 40:1 (Customs and Excise: Customs and Excise Duties); provisions omitted from SIF have been dealt with as referred to in other commentary

X2General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

Page 1 of 5

Next

First page 1 2 3 4 5 Last page