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Revised Statute from The UK Statute Law Database

Finance Act 1975 (c. 7)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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

Royal arms

Finance Act 1975

1975 CHAPTER 7

Contents

Go to Preamble

  1. PART I

    Value Added Tax

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

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

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

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

  2. PART II

    INCOME TAX AND CORPORATION TAX

    1. 5—12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 13—15... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 16,17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART III

    CAPITAL TRANSFER TAX

    1. Main charging provisions

      1. 19. Capital transfer tax

      2. 20—47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Estate duty and obsolete death duties

      1. 48. Interest on repayment of estate duty and on instalments of duty

      2. 49. Abolition of estate duty and transitional provisions

      3. 50. Final abolition of obsolete death duties

    3. Supplemental

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

      2. 52. Consequential amendments and repeals

  4. PART IV

    MISCELLANEOUS AND GENERAL

    1. 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

    5. 57. Appointment of General Commissioners in Scotland, and amendment of declaration to be made by certain officers

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

    7. 59. Citation, interpretation, construction and repeals

  5. SCHEDULE 1

    . .

  6. SCHEDULE 2

    . .

  7. SCHEDULE 3

    . .

  8. SCHEDULE 4

    Administration and Collection of Capital Transfer Tax

  9. SCHEDULES 5—7

    . .

  10. SCHEDULE 8

    Relief for Agricultural Property

  11. SCHEDULES 9,10

    . .

  12. SCHEDULE 11

    Amendment of Estate Duty Enactments

  13. SCHEDULE 12

    CONSEQUENTIAL AMENDMENTS

  14. SCHEDULE 13

    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.

[13th March 1975]X1X2

Annotations:

Modifications etc. (not altering text)

C1

EDITORIAL NOTE1984 (C) = Capital Transfer Tax Act 1984/Inheritance Tax Act 1984 (c.51, SIF 65)

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 5–18, 52(1)(2), 54, 57, 59(1)(2)(3)(b)(4)(5), Schs. 1–30, 6, para 12, Sch. 12 paras 1, 2, 16, 19, Sch. 13 was taken from SIF Group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes), ss. 19, 49(2), 59(1)(4), Sch 4 para 38 Sch 8 Pt II from SIF Group 65 (Inheritance Tax) and ss. 55, 56, 59(1)(4)(5), Sch 13 from SIF Group 99:3 (Public Finance and Economic Controls: National Debt); 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

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