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Revised Statute from The UK Statute Law Database

Finance Act 1968 (c.44)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

There are effects on this legislation that have not yet been applied to SLD for the following years: 2004 and 2008. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance Act 1968

1968 CHAPTER 44

Contents

Go to Preamble

  1. Part I

    1. 1.

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

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

    4. 4.

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

    6. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 8, 9... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 10.

  2. Part II

    1. 11—22... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 23.

    3. 24—30... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part III

    1. 31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 32.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 35—37... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 38, 39... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. Betterment levy

      1. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    The Special Charge

    1. 41. The special charge

    2. 42. Investment income

    3. 43. Due date, interest and administration

    4. 44. Husband and wife

    5. 45. Close companies

    6. 46. Relief where income attributable to period of years was received in 1967–68

    7. 47. Relief where capital is subject to estate duty or capital gains tax

    8. 48. Relief in respect of error or mistake,

    9. 49. Double taxation relief

    10. 50. Transactions designed to avoid liability

  5. Part V

    1. 51.

    2. 52.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. Part VI

    Miscellaneous

    1. 53. Interest on overdue tax

    2. 54. Premium savings bonds: increase of prize money

    3. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 59.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 60. Provisional collection of taxes

    9. 61. Citation, interpretation, construction, extent and repeals

  7. Schedules 1—4.

    . .

  8. Schedule 5.

    . .

  9. Schedule 6.

    . .

  10. Schedule 7.

    . .

  11. Schedules 8—10.

    . .

  12. Schedules 11, 12.

    . .

  13. Schedule 13.

    . .

  14. Schedule 14.

    . .

  15. Schedule 15.

    Special Charge: Trusts

  16. Schedule 16.

    Special Charge: Close Companies

  17. Schedule 17.

    . .

  18. SCHEDULE 18

    Premium Savings Bonds: New Terms

  19. Schedule 19

    . .

  20. schedule 20

    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.

[26th July 1968]

Annotations:

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. Some provisions came in to force at specific times of the day.

I2For the extent of this Act as regards Northern Ireland, see s. 61(9)

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