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Revised Statute from The UK Statute Law Database

Finance (No. 2) Act 1979 (c. 47)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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 (No. 2) Act 1979

1979 CHAPTER 47

Contents

Go to Preamble

  1. Part I

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

    2. 2—4... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    Income Tax, Corporation Tax and Capital Gains Tax

    1. 5—13... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 15, 16... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part III

    Petroleum Revenue Tax

    1. 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 19. Reduction of uplift for allowable expenditure

    3. 20. Extension of allowable expenditure

    4. 21. Reduction of oil allowance and metrication of measurements

    5. 22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    Miscellaneous and Supplementary

    1. 23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 25. Short title, interpretation, construction and repeals

  5. SCHEDULES 1 AND 2

    . .

  6. SCHEDULE 3

    . .

  7. SCHEDULE 4

  8. SCHEDULE 5

    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.

[26th July 1979]X1

Annotations:

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 in to force at specific times of day.

Editorial Information

X1General 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

Part I

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 1 repealed by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11

2—4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 2–4 repealed by Finance Act 1980 (c. 48), s. 122, Sch. 20 Pt. III

Part II Income Tax, Corporation Tax and Capital Gains Tax

5—13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 5—13 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 14 repealed by Courts and Legal Services Act 1990 (c. 41), s. 164(4), Sch. 2

15, 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 15 and 16 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

F1S. 17 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

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