Office of Public Sector Information

Office of Public Sector Information

Advanced Search

Main navigation

Supplementary menus and contents

Related Pages
Feeds

Page 1 of 7

Next

First page 1 2 3 4 5 6 7 Last page

Revised Statute from The UK Statute Law Database

Finance Act 1973 (c. 51)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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, 2006, 2007 and 2009. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance Act 1973

1973 CHAPTER 51

Contents

Go to Preamble

  1. PARTS I AND II

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

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

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

    4. 4—8... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. PART III

    INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

    1. 10—31... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 32. Information as to arrangements for transferring relief, etc

    3. 33—36... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 38. Territorial extension of charge to income tax, capital gains tax and corporation tax

    6. 39, 40... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 41. General Commissioners’ divisions

    8. 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART IV

    1. 45,46.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part V

    Stamp Duty

    1. 47, 48... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 50. Temporary statutory effect of House of Commons resolution affecting stamp duties

  5. PART VI

    1. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 52, 53... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 54. Amendments consequential on establishment of The Stock Exchange

    4. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 56. Charges for services, etc., by Government departments

    6. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 58. Trustee Investments Act 1961—dividends of water companies

    8. 59. Citation, interpretation, construction, extent and repeals

  6. SCHEDULES 1—4.

    . .

  7. SCHEDULE 5.

    . .

  8. SCHEDULES 6 AND 7.

    . .

  9. SCHEDULES 8—14.

    . .

  10. SCHEDULE 15

    TERRITORIAL EXTENSION OF CHARGE TO TAX—SUPPLEMENTARY PROVISIONS

  11. SCHEDULE 16

    . .

  12. SCHEDULE 16A

    UNDERWRITERS ASSESSMENT AND COLLECTION OF TAX

  13. SCHEDULE 17

    . .

  14. SCHEDULE 18

    . .

  15. SCHEDULE 19

    . .

  16. SCHEDULE 20

    . .

  17. SCHEDULE 21

    AMENDMENTS CONSEQUENTIAL ON ESTABLISHMENT OF THE STOCK EXCHANGE

  18. SCHEDULE 22

    ENACTMENTS REPEALED

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.

[25th July 1973]X1X2

Annotations:

Modifications etc. (not altering text)

C1General 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)

C2Act: references in this Act to the Official List of The Stock Exchange shall have effect (2.10.1991) as references to the Official List maintained by the new competent authority for the purposes of Part IV of the Financial Services Act 1986 (c. 60) by S.I. 1991/2000, reg. 4(5).

Extent Information

E1For the extent of this Act insofar as it relates to Northern Ireland see s. 59(4)

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. 10-44, 51-54, 58, 59(1)(2)(3)(c)(4)-(7), Schs. 8-17, 20-22 was taken from SIF Group 63:1 (Income, Corporation and Capital Gains Taxes:Income and Corporation Taxes ); ss. 47-50, 59(1)(3)-(6), Sch. 19 from SIF Group 114 (Stamp Duty); ss. 56, 59(1)(4)-(6) from SIF Group 99:5 (Public Finance and Economic Controls: Fees); 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 7

Next

First page 1 2 3 4 5 6 7 Last page