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Revised Statute from The UK Statute Law Database

Finance (No. 2) Act 1975 (c. 45)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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 year: 2004. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance (No. 2) Act 1975

1975 CHAPTER 45

Contents

Go to Preamble

  1. Part I

    Customs and Excise

    1. Miscellaneous

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

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

      3. 3, 4... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 5. Vehicles excise duty : Great Britain

      5. 6.

      6. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. 9, 10... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      9. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      10. 12, 13... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      11. 14, 15... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      12. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    1. 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 18—21... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 22—24... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part III

    Income Tax, Corporation Tax and Capital Gains Tax

    1. Chapter I

      1. General

        1. 25—43... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 44. Payment of tax : general

        3. 45. Payment of tax pending appeal

        4. 46. Interest on unpaid tax

        5. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        7. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        8. 50—53... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        9. 54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        10. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        11. 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        12. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        13. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        14. 59—64... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        15. 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        16. 66.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        17. 67. Appeals

  4. Chapter II

    1. 68—71.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part IV

    Miscellaneous and General

    1. 72. Extension of Finance Act 1973 s. 50 to stamp duties in Northern Ireland

    2. 73. Government stock held by minors

    3. 74. Use of trustee savings banks by solicitors for client’s money etc

    4. 75.Citation, interpretation, construction and repeals

  6. SCHEDULES 1—2

    . .

  7. SCHEDULE 3

    . .

  8. SCHEDULES 4—5

    . .

  9. SCHEDULE 6

    . .

  10. SCHEDULE 7

    . .

  11. SCHEDULE 8

    . .

  12. SCHEDULE 9

    . .

  13. SCHEDULE 10

    . .

  14. SCHEDULE 11

    . .

  15. SCHEDULES 12—13

    . .

  16. SCHEDULE 14

    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.

[1st August 1975]X1X2

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)

Commencement Information

I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991

Editorial Information

X1The text of ss. 2–4, 75(1)(4)(5), Sch. 14 Pt. II was taken from SIF Group 12:2 (Betting, Gaming and Lotteries: Betting and Gaming Duties); ss. 5, 6, 75(1)(4)(5), Schs. 1, 2, 14 Pt. II from SIF Group 107:2 (Road Traffic: Vehicle Excise Duty); ss. 25–71, 75(1)(2)(3)(c)(4)(5), Schs. 8, 10–13, 14 Pts. III, IV from SIF Group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes) and ss. 72, 73, 75(1)(4)(5), Sch. 14. 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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