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Revised Statute from The UK Statute Law Database

Finance Act 1977 (c. 36)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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

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Finance Act 1977

1977 CHAPTER 36

Contents

Go to Preamble

  1. Part I

    Customs and excise

    1. 1.

    2. 2.

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

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

    5. 5. Vehicles excise duty : Great Britain

    6. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 7. Units and methods of measurement in customs and excise Acts

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

    9. 10. Duties or levies on goods passing into free circulation etc

    10. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    11. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    1. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART III

    INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

    1. 17–39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 41.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 45–48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    CAPITAL TRANSFER TAX

    1. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 50.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 51.

    4. 52,53... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. PART V

    MISCELLANEOUS AND SUPPLEMENTARY

    1. 54. Petroleum revenue tax

    2. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 56. Annuities under Tithe Acts 1936 and 1951

    4. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 59. Citation, interpretation, construction and repeals

  6. SCHEDULES 1,2

    . .

  7. SCHEDULE 3

    Rates of Repayment under section 3

  8. SCHEDULES 4, 5

    . .

  9. SCHEDULE 6

    . .

  10. SCHEDULES 7,8

    . .

  11. SCHEDULE 9

    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 1977]

Annotations:

Modifications etc. (not altering text)

C1

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

C2ss. 1-3, 7, 10, 11, 59(1)(3)(4), Sch. 3 from Group 40:1 (Customs and Excise: Customs and Excise Duties), ss. 17-39, 41, 42, 45-48, 54, 59(1)(2)(3)(c)(4)(5), Schs. 7,8,9 Pts. IV,VI from Group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes), ss. 56, 59(1)(4)(5), Sch. 9 Pt. V from Group 98:5 (Property, England and Wales: Tithe)

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. Some provisions came into force at specific times of the day.