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Revised Statute from The UK Statute Law Database

Finance Act 1970 (c. 24)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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: 2003, 2005, 2007, 2008 and 2009. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance Act 1970

1970 CHAPTER 24

Contents

Go to Preamble

  1. Part I

    Customs and Excise

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

    2. 2. Gaming licence duty

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

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

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

    6. 6.

    7. 7.

    8. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    Income Tax and Corporation Tax

    1. Chapter I

      General

      1. 11–14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 18. Miscellaneous amendments of income tax and corporation tax law

    6. Chapter II

      1. 19–26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART III

    MISCELLANEOUS

    1. Capital gains

      1. 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 29.

      4. 30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Stamp duties

      1. 32.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Other provisions

      1. 34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 35.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 36. Citation, interpretation, construction, extent and repeals

  4. SCHEDULE 1

    Gaming Licence Duty

  5. SCHEDULE 2

  6. SCHEDULE 3

  7. SCHEDULE 4

    Amendments of Income Tax Acts and Corporation Tax Acts

  8. SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9. SCHEDULE 6

  10. SCHEDULE 7

  11. SCHEDULE 8

    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.

[29th May 1970]X1

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)

C3Act amended (retrospectively) by Finance Act 1991 (c. 31, SIF 63:1), s. 36(4)(a)(b)

Extent Information

E1For the extent of this Act see s. 36(7)

Commencement Information

I1Act partly in force at Royal Assent see individual sections. All provisions so far as unrepealed wholly in force at 1.2.1991.

Editorial Information

X1General 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

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