Act partly in force at Royal Assent, partly prospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991

The text of Ss. 12(6)(b), 15(5), Sch. 3, para. 6 was taken from S.I.F. Group 12:1 (Betting, Gaming and Lotteries: General), Ss. 2, 53(1)-(4) from S.I.F. Group 40:1 (Customs and Excise: General), ( Ss. 27, Sch.5, para. 19, Sch. 6, paras. 14, 23, Sch. 13 from S.I.F Group 63:1 (Income, Corporation & Capital Gains Taxes: Income and Corporation Taxes) and Ss. 45-47 from S.I.F. Group 114 (Stamp Duty) ; provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

General 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

For the extent of this Act see s. 53(4)(5)

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

General amendments to Tax Acts 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)

http://www.legislation.gov.uk/ukpga/1966/18/contents/1994-09-01Finance Act 1966An 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.1980-02-29texttext/xmlenStatute Law Database2015-08-121994-09-01Finance Act 1966Part I Customs and Excise1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Reliefs for shipbuilders in respect of certain duties.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10, 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duties relating to betting and gaming12 General Betting Duty. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duties relating to betting and gaming15 Additional or supplementary provisions as to duties on betting or gaming.16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II17—25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part III CORPORATION TAX ACTS26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Amendments of Corporation Tax Acts.28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31, 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33, 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part IV35—39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part V41, 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VI44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VII Miscellaneous45 Harbour reorganisation schemes: corporation tax and stamp duty.46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49—51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Short title, construction, extent and repeals.SCHEDULESSCHEDULE 1 Reliefs For ShipbuildersPart I Determination of Open Market Value1(1) The open market value of any vessel or other...Part II Reductions in Purchase Price or Open Market Value2(1) Where the amount payable in respect of any vessel...3If, after consultation with the Board of Trade, it appears...Part III Supplemental4The following provisions of the Customs and Excise Management Act...5(1) Any officer or person authorised by the Commissioners may...6(1) Any dispute as to the determination for the purposes...7The making by the Commissioners of a payment under the...SCHEDULE 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 3 Supplementary Provisions as to Duties relating to Betting and GamingPart I Duties relating to Betting1—5. . . . . . . . . ....6In Schedule 1 to the Betting, Gaming and Lotteries Act...7—26. . . . . . . . . ....SCHEDULE 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 5 Amendments of Corporation Tax Acts1—18. . . . . . . . . .... Transitional relief for company with overseas trading income which is a member of a group19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20. . . . . . . . . ....SCHEDULE 6 Administration of Corporation Tax Acts1—13. . . . . . . . . .... Priority of corporation tax and other tax in liquidation14In . . . . . . (priority of debts)...15—22. . . . . . . . . .... Transitional relief for existing companies with overseas trading income23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24—27. . . . . . . . . ....SCHEDULE 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 13 REPEALSFinance Act 19661966 CHAPTER 18

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.

[3rd August 1966]
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<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="c6671341" marker="I1">
<p>Act partly in force at Royal Assent, partly prospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991</p>
</note>
<note ukl:Name="Commentary" ukl:Type="X" class="commentary X" eId="c6671321" marker="X1">
<p>
The text of Ss. 12(6)(
<i>b</i>
), 15(5), Sch. 3, para. 6 was taken from S.I.F. Group 12:1 (Betting, Gaming and Lotteries: General), Ss. 2, 53(1)-(4) from S.I.F. Group 40:1 (Customs and Excise: General), ( Ss. 27, Sch.5, para. 19, Sch. 6, paras. 14, 23, Sch. 13 from S.I.F Group 63:1 (Income, Corporation & Capital Gains Taxes: Income and Corporation Taxes) and Ss. 45-47 from S.I.F. Group 114 (Stamp Duty) ; provisions omitted from S.I.F. have been dealt with as referred to in other commentary.
</p>
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<note ukl:Name="Commentary" ukl:Type="X" class="commentary X" eId="c6671351" marker="X2">
<p>
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against
<ref eId="c00094" href="http://www.legislation.gov.uk/id/ukpga/1988/1">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</ref>
but not against each Act
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="E" class="commentary E" eId="c6671361" marker="E1">
<p>
For the extent of this Act see
<ref eId="c00095" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/section/53/4/5">s. 53(4)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6671311" marker="C1">
<p>
Words of enactment omitted under authority of
<ref eId="c00001" href="http://www.legislation.gov.uk/id/ukpga/1948/62">Statute Law Revision Act 1948 (c. 62)</ref>
,
<ref eId="c00002" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1948/62/section/3">s. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6671331" marker="C2">
<p>
General amendments to Tax Acts made by
<ref eId="c00003" href="http://www.legislation.gov.uk/id/ukpga/1970/9">Taxes Management Act 1970 (c. 9, SIF 63:1)</ref>
,
<ref eId="c00004" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/41A/7">s. 41A(7)</ref>
(as added by
<ref eId="c00005" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 63:1)</ref>
,
<ref eId="c00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/95/1/2">s. 95(1)(2)</ref>
),
<ref eId="c00007" href="http://www.legislation.gov.uk/id/ukpga/1981/38">British Telecommunications Act 1981 (c. 38, SIF 96)</ref>
,
<ref eId="c00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/38/section/82/2/7">s. 82(2)(7)</ref>
;
<ref eId="c00009" href="http://www.legislation.gov.uk/id/ukpga/1984/12">Telecommunications Act 1984 (c. 12, SIF 96)</ref>
,
<ref eId="c00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/12/section/72/3">s. 72(3)</ref>
;
<ref eId="c00011" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 63:1)</ref>
,
<ref eId="c00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/82/6">ss. 82(6)</ref>
,
<ref eId="c00013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/85/2">85(2)</ref>
,
<ref eId="c00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/89/1/7">89(1)(7)</ref>
,
<ref eId="c00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/96/1/7">96(1)(7)</ref>
,
<ref eId="c00016" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/98/7">98(7)</ref>
,
<ref eId="c00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/9/paragraph/3/2/9">Sch. 9 para. 3(2)(9)</ref>
,
<ref eId="c00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/16/paragraph/6">Sch. 16 paras. 6</ref>
,
<ref eId="c00019" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/16/paragraph/12">12</ref>
and
<ref eId="c00020" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 63:1)</ref>
,
<ref eId="c00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/72/1">ss. 72(1)</ref>
,
<ref eId="c00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/74/5">74(5)</ref>
,
<ref eId="c00023" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/23/paragraph/15/4">Sch. 23 para. 15(4)</ref>
,
<ref eId="c00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/I">S.I</ref>
. 1987/530, regs. 11(2), 13(1), 14,
<ref eId="c00025" href="http://www.legislation.gov.uk/id/ukpga/1988/1">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</ref>
,
<ref eId="c00026" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/4">ss. 4</ref>
,
<ref eId="c00027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/6">6</ref>
,
<ref eId="c00028" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/7">7</ref>
,
<ref eId="c00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/9">9</ref>
,
<ref eId="c00030" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/32">32</ref>
,
<ref eId="c00031" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/34">34</ref>
,
<ref eId="c00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/78">78</ref>
,
<ref eId="c00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/134">134</ref>
,
<ref eId="c00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/135">135</ref>
,
<ref eId="c00035" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/141">141</ref>
,
<ref eId="c00036" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/142">142</ref>
,
<ref eId="c00037" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/185">185</ref>
,
<ref eId="c00038" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/191">191</ref>
,
<ref eId="c00039" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/193">193</ref>
,
<ref eId="c00040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/194">194</ref>
,
<ref eId="c00041" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/195">195</ref>
,
<ref eId="c00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/200">200</ref>
,
<ref eId="c00043" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/203">203</ref>
,
<ref eId="c00044" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/209">209</ref>
,
<ref eId="c00045" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/212">212</ref>
,
<ref eId="c00046" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/213">213</ref>
,
<ref eId="c00047" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/219">219</ref>
,
<ref eId="c00048" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/247">247</ref>
,
<ref eId="c00049" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/253">253</ref>
,
<ref eId="c00050" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/272">272</ref>
,
<ref eId="c00051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/287">287</ref>
,
<ref eId="c00052" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/314">314</ref>
,
<ref eId="c00053" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/315">315</ref>
,
<ref eId="c00054" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/317">317</ref>
,
<ref eId="c00055" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/318">318</ref>
,
<ref eId="c00056" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/325">325</ref>
,
<ref eId="c00057" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/326">326</ref>
,
<ref eId="c00058" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/327">327</ref>
,
<ref eId="c00059" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/345">345</ref>
,
<ref eId="c00060" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/350">350</ref>
,
<ref eId="c00061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/351">351</ref>
,
<ref eId="c00062" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/368">368</ref>
,
<ref eId="c00063" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/375">375</ref>
,
<ref eId="c00064" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/381">381</ref>
,
<ref eId="c00065" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/397">397</ref>
,
<ref eId="c00066" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/414">414</ref>
,
<ref eId="c00067" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/432">432</ref>
,
<ref eId="c00068" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/440">440</ref>
,
<ref eId="c00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/442">442</ref>
,
<ref eId="c00070" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/446">446</ref>
,
<ref eId="c00071" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/458">458</ref>
,
<ref eId="c00072" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/460">460</ref>
,
<ref eId="c00073" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/461">461</ref>
,
<ref eId="c00074" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/463">463</ref>
,
<ref eId="c00075" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/1/section/463/2/3">463(2)(3)</ref>
(as added by
<ref eId="c00076" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 63:1)</ref>
,
<ref eId="c00077" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/50/2">s. 50(2)</ref>
), 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,
<ref eId="c00078" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 63:1)</ref>
,
<ref eId="c00079" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/66">ss. 66</ref>
,
<ref eId="c00080" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/127/1/6">127(1)(6)</ref>
,
<ref eId="c00081" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/12/paragraph/6">Sch. 12 para. 6</ref>
,
<ref eId="c00082" href="http://www.legislation.gov.uk/id/ukpga/1990/1">Capital Allowances Act 1990 (c. 1, SIF 63:1)</ref>
,
<ref eId="c00083" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/28/1">ss. 28(1)</ref>
,
<ref eId="c00084" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/68/8">68(8)</ref>
,
<ref eId="c00085" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/74">74</ref>
,
<ref eId="c00086" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/82">82</ref>
,
<ref eId="c00087" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/83/5">83(5)</ref>
,
<ref eId="c00088" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/148/5">148(5)</ref>
,
<ref eId="c00089" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/163/4">163(4)</ref>
,
<ref eId="c00090" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/164/2">164(2)</ref>
,
<ref eId="c00091" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/1/section/I">S.I</ref>
. 1990/627 and
<ref eId="c00092" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 63:1)</ref>
,
<ref eId="c00093" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/25/10">s. 25(10)</ref>
</p>
</note>
</notes>
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<dc:title>Finance Act 1966</dc:title>
<dc:description>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.</dc:description>
<dc:date>1980-02-29</dc:date>
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<toc>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/part/I/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Customs and Excise</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/1/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/2/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading"> Reliefs for shipbuilders in respect of certain duties.</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/3/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/4/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">4, 5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/6/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/7/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">7</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/8/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">8</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/9/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">9</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/10/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">10, 11</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/part/I/crossheading/duties-relating-to-betting-and-gamingn1/1994-09-01" ukl:Name="ContentsPblock">
<inline name="tocHeading"> Duties relating to betting and gaming</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/section/12/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">12</inline>
<inline name="tocHeading"> General Betting Duty. </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/section/13/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">13</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/section/14/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">14</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/part/I/crossheading/duties-relating-to-betting-and-gamingn2/1994-09-01" ukl:Name="ContentsPblock">
<inline name="tocHeading"> Duties relating to betting and gaming</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/section/15/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">15</inline>
<inline name="tocHeading"> Additional or supplementary provisions as to duties on betting or gaming.</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/section/16/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">16</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/part/II/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part II</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/17/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">17—25</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/part/III/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part III</inline>
<inline name="tocHeading"> CORPORATION TAX ACTS</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/26/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">26</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/27/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">27</inline>
<inline name="tocHeading"> Amendments of Corporation Tax Acts.</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/28/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">28</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/29/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">29</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/30/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">30</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/31/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">31, 32</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/33/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">33, 34</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/part/IV/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part IV</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/35/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">35—39</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/40/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">40</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/part/V/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part V</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/41/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">41, 42</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/43/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">43</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/part/VI/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part VI</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/44/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">44</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/part/VII/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part VII</inline>
<inline name="tocHeading"> Miscellaneous</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/45/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">45</inline>
<inline name="tocHeading"> Harbour reorganisation schemes: corporation tax and stamp duty.</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/46/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">46</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/47/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">47</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/48/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">48</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/49/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">49—51</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/52/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">52</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/section/53/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">53</inline>
<inline name="tocHeading"> Short title, construction, extent and repeals.</inline>
</tocItem>
<tocItem level="0" href="" ukl:Name="ContentsSchedules">
<inline name="tocHeading">SCHEDULES</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 1</inline>
<inline name="tocHeading"> Reliefs For Shipbuilders</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/part/I/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Determination of Open Market Value</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/1/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">(1) The open market value of any vessel or other...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/part/II/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Reductions in Purchase Price or Open Market Value</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/2/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">(1) Where the amount payable in respect of any vessel...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/3/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">If, after consultation with the Board of Trade, it appears...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/part/III/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part III</inline>
<inline name="tocHeading"> Supplemental</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/4/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">4</inline>
<inline name="tocHeading">The following provisions of the Customs and Excise Management Act...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/5/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">5</inline>
<inline name="tocHeading">(1) Any officer or person authorised by the Commissioners may...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/6/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">(1) Any dispute as to the determination for the purposes...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/7/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">7</inline>
<inline name="tocHeading">The making by the Commissioners of a payment under the...</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/2/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 3</inline>
<inline name="tocHeading"> Supplementary Provisions as to Duties relating to Betting and Gaming</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/part/I/1994-09-01" ukl:Name="ContentsPart">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Duties relating to Betting</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/paragraph/1/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">1—5</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/paragraph/6/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">In Schedule 1 to the Betting, Gaming and Lotteries Act...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/paragraph/7/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">7—26</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/4/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 5</inline>
<inline name="tocHeading"> Amendments of Corporation Tax Acts</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/paragraph/1/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">1—18</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/crossheading/transitional-relief-for-company-with-overseas-trading-income-which-is-a-member-of-a-group/1994-09-01" ukl:Name="ContentsPblock">
<inline name="tocHeading"> Transitional relief for company with overseas trading income which is a member of a group</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/paragraph/19/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">19</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/paragraph/20/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">20</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 6</inline>
<inline name="tocHeading"> Administration of Corporation Tax Acts</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/1/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">1—13</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/crossheading/priority-of-corporation-tax-and-other-tax-in-liquidation/1994-09-01" ukl:Name="ContentsPblock">
<inline name="tocHeading"> Priority of corporation tax and other tax in liquidation</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/14/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">14</inline>
<inline name="tocHeading">In . . . . . . (priority of debts)...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/15/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">15—22</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/crossheading/transitional-relief-for-existing-companies-with-overseas-trading-income/1994-09-01" ukl:Name="ContentsPblock">
<inline name="tocHeading"> Transitional relief for existing companies with overseas trading income</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/23/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">23</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/24/1994-09-01" ukl:Name="ContentsItem">
<inline name="tocNum">24—27</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/7/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/8/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/9/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/10/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/11/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/12/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/ukpga/1966/18/schedule/13/1994-09-01" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 13</inline>
<inline name="tocHeading"> REPEALS</inline>
</tocItem>
</toc>
</coverPage>
<preface eId="preface">
<block name="title">
<docTitle>Finance Act 1966</docTitle>
</block>
<block name="number">
<docNumber>1966 CHAPTER 18</docNumber>
</block>
<longTitle>
<p>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.</p>
</longTitle>
<block name="dateOfEnactment" refersTo="#date-enacted">
<docDate date="1966-08-03">
[3rd August 1966]
<noteRef href="#c6671321" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<noteRef href="#c6671351" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</docDate>
</block>
</preface>
<body/>
</act>
</akomaNtoso>