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Finance Act 1966

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  1. Introductory Text

  2. Expand +/Collapse -

    Part I Customs and Excise

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

    2. 2. Reliefs for shipbuilders in respect of certain duties.

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

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

    5. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

    8. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 10, 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. Duties relating to betting and gaming

      1. 12. General Betting Duty.

      2. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    11. Duties relating to betting and gaming

      1. 15. Additional or supplementary provisions as to duties on betting or gaming.

      2. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Expand +/Collapse -

    Part II

    1. 17—25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Expand +/Collapse -

    Part III CORPORATION TAX ACTS

    1. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 27. Amendments of Corporation Tax Acts.

    3. 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 29.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 31, 32.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 33, 34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Expand +/Collapse -

    Part IV

    1. 35—39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

  6. Expand +/Collapse -

    Part V

    1. 41, 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. Expand +/Collapse -

    Part VI

    1. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. Expand +/Collapse -

    Part VII Miscellaneous

    1. 45. Harbour reorganisation schemes: corporation tax and stamp duty.

    2. 46.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 49—51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 52.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 53. Short title, construction, extent and repeals.

  9. SCHEDULES

    1. Expand +/Collapse -

      SCHEDULE 1

      Reliefs For Shipbuilders

      1. Expand +/Collapse -

        Part I Determination of Open Market Value

        1. 1.(1) The open market value of any vessel or other...

      2. Expand +/Collapse -

        Part II Reductions in Purchase Price or Open Market Value

        1. 2.(1) Where the amount payable in respect of any vessel...

        2. 3.If, after consultation with the Board of Trade, it appears...

      3. Expand +/Collapse -

        Part III Supplemental

        1. 4.The following provisions of the Customs and Excise Management Act...

        2. 5.(1) Any officer or person authorised by the Commissioners may...

        3. 6.(1) Any dispute as to the determination for the purposes...

        4. 7.The making by the Commissioners of a payment under the...

    2. Expand +/Collapse -

      SCHEDULE 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Expand +/Collapse -

      SCHEDULE 3

      Supplementary Provisions as to Duties relating to Betting and Gaming

      1. Expand +/Collapse -

        Part I Duties relating to Betting

        1. 1—5.. . . . . . . . . ....

        2. 6.In Schedule 1 to the Betting, Gaming and Lotteries Act...

        3. 7—26.. . . . . . . . . ....

    4. Expand +/Collapse -

      SCHEDULE 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. Expand +/Collapse -

      SCHEDULE 5

      Amendments of Corporation Tax Acts

      1. 1—18.. . . . . . . . . ....

      2. Transitional relief for company with overseas trading income which is a member of a group

        1. 19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 20.. . . . . . . . . ....

    6. Expand +/Collapse -

      SCHEDULE 6

      Administration of Corporation Tax Acts

      1. 1—13.. . . . . . . . . ....

      2. Priority of corporation tax and other tax in liquidation

        1. 14.In . . . . . . (priority of debts)...

        2. 15—22.. . . . . . . . . ....

      3. Transitional relief for existing companies with overseas trading income

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

        2. 24—27.. . . . . . . . . ....

    7. Expand +/Collapse -

      SCHEDULE 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. Expand +/Collapse -

      SCHEDULE 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. Expand +/Collapse -

      SCHEDULE 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. Expand +/Collapse -

      SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    11. Expand +/Collapse -

      SCHEDULE 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. Expand +/Collapse -

      SCHEDULE 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    13. Expand +/Collapse -

      SCHEDULE 13

      REPEALS

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