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Revised Statute from The UK Statute Law Database

Finance Act 1976 (c. 40)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

Royal arms

Finance Act 1976

1976 CHAPTER 40

Contents

Go to Preamble

  1. Part I

    Customs and Excise

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

    2. 2, 3... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 4, 5... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 6.

    5. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 9, 10... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. Vehicles excise duty

      1. 11. Information about goods vehicles and registration of trailers

      2. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    Value Added Tax

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

    2. 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 20.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 21, 22... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 23. Failure of resolution under Provisional Collection of Taxes Act 1968

  3. Part III

    Income Tax, Corporation Tax and Capital Gains Tax

    1. CHAPTER I

      General

      1. 24—38... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 39—42... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 44—50... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 52, 53... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 55, 56... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 57. Investigatory powers

    10. 58. Recovery of tax in sheriff court

    11. 59. Post-war credits

    12. CHAPTER II

      Benefits derived by Company Directors and others from their Employment

      1. 60–71.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    13. 72.

  4. Part IV

    1. 73–125.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part V

    Miscellaneous and Supplementary

    1. 126.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 127.

    3. 128.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 129.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 130. Petroleum revenue tax

    6. 131. Inter-American Development Bank

    7. 132. Citation, interpretation, construction and repeals

  6. SCHEDULES 1, 2

  7. SCHEDULE 3

  8. SCHEDULE 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9. SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  10. SCHEDULE 6

    Sections to be Substituted for Section 20 of Taxes Management Act 1970

  11. SCHEDULES 7, 8

  12. SCHEDULE 9

    Amendments of Tax Acts Consequent on Part III, Chapter II

  13. SCHEDULES 10–14.

  14. SCHEDULE 15

    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 July 1976]X1X2

Annotations:

Modifications etc. (not altering text)

C1

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

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, partly prospective, see individual sections; all provisions so far as unrepealed wholly in force by 1.2.1991.

Editorial Information

X1The text of ss. 24–72, 129, 131(1)(2), 132(1)(2)(3)(c)(4)(5), Schs. 4–9, 11 and 15 Pts. III, IV, VII was taken from S.I.F. group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes), ss. 51–56, 129, 132(1)(2)(3)(c)(4)(5), Sch. 15 Pts. III, VII from SIF group 63:2 (Income, Corporation and Capital Gains Taxes: Capital Gains Tax), ss. 131, 132(1)(4)(5), Sch. 15 Pt. V from SIF group 65 (Inheritance Tax), ss. 126–128, 132(1)(4) from SIF group 114 (Stamp Duty) and ss. 11–14, 132(1)(4) from SIF group 107:2 (Road Traffic: Vehicle Excise Duty); provisions omitted from S.I.F. 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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