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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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.
CUSTOMS AND EXCISE AND VALUE ADDED TAX
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INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (GENERAL)
7–16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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18–20.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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22, 23... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25–28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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31–33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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ADAPTATIONS AND AMENDMENTS OF PROVISIONS RELATING TO THE TAXATION OF CAPITAL GAINS
SUPPLEMENTARY PROVISIONS ABOUT DEEMED DISPOSALS UNDER SECTION 45
MATTERS ARISING OUT OF CHAPTERS I AND II OF PART III OF THIS ACT
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.
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)
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
X1EDITORIAL NOTE Reconstituted split Act. The following sections were split among the following SIF groups: ss. 2, 57(1)(3)(a)(4)(5) group 12 (Betting, Gaming and Lotteries); ss. 6, 54, 57(1)(4) group 40 (Customs and Excise); ss. 7-48, 51, 52, 57(1)(2)(3)(b)(c)(4)-(6), Schs. 1-10, Sch. 12 paras. 9-12, Sch. 14 Pts. I, II, VI, VII group 63 (Income, Corporation and Capital Gains Taxes); 49, 57(1)(3)-(5), Sch. 11 group 144 (Stamp Duty); ss. 50, 57(1)(4) group 107(2) (Road Traffic) ; ss. 55, 57(4) group 107(1) (Road Taffic). This Act is presented, in the main, in the form in which it appears in the 1988 edition of The Taxes Acts edited by the Inland Revenue and published by Her Majesty's Stationery Office (any references in footnotes etc. to Vol. 1, 2 etc. are to the Volumes of that edition). The style of editing differs from that applicable to most Acts published in Statutes in Force.
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
Finance Act 1974