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 Database2015-08-121994-09-01 Finance 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 c.18An 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]Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3The 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 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)Act partly in force at Royal Assent, partly prospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991General 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 ActFor the extent of this Act see s. 53(4)(5)
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<ContentsTitle>Finance Act 1966</ContentsTitle>
<ContentsPart ContentRef="part-I" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/I" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/I/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part I</ContentsNumber>
<ContentsTitle> Customs and Excise</ContentsTitle>
<ContentsItem ContentRef="section-1" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/1" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/1/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-2" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/2" RestrictEndDate="1996-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/2/1994-09-01">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle> Reliefs for shipbuilders in respect of certain duties.</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-3" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/3" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/3/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-4" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/4" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/4/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>4, 5</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-6" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/6" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/6/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>6</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-7" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/7" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/7/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>7</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-8" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/8" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/8/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>8</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-9" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/9" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/9/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>9</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/10" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/10/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>10, 11</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsPblock ContentRef="part-I-crossheading-duties-relating-to-betting-and-gamingn1" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/I/crossheading/duties-relating-to-betting-and-gamingn1" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/I/crossheading/duties-relating-to-betting-and-gamingn1/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsTitle> Duties relating to betting and gaming</ContentsTitle>
<ContentsItem ContentRef="section-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/12" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/12/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>12</ContentsNumber>
<ContentsTitle> General Betting Duty. </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/13" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/13/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>13</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/14" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/14/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>14</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
</ContentsPblock>
<ContentsPblock ContentRef="part-I-crossheading-duties-relating-to-betting-and-gamingn2" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/I/crossheading/duties-relating-to-betting-and-gamingn2" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/I/crossheading/duties-relating-to-betting-and-gamingn2/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsTitle> Duties relating to betting and gaming</ContentsTitle>
<ContentsItem ContentRef="section-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/15" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/15/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>15</ContentsNumber>
<ContentsTitle> Additional or supplementary provisions as to duties on betting or gaming.</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-16" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/16" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/16/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>16</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
</ContentsPblock>
</ContentsPart>
<ContentsPart ContentRef="part-II" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/II" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/II/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part II</ContentsNumber>
<ContentsItem ContentRef="section-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/17" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/17/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>17—25</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-III" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/III" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/III/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part III</ContentsNumber>
<ContentsTitle> CORPORATION TAX ACTS</ContentsTitle>
<ContentsItem ContentRef="section-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/26" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/26/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>26</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/27" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/27/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>27</ContentsNumber>
<ContentsTitle> Amendments of Corporation Tax Acts.</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-28" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/28" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/28/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>28</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/29" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/29/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>29</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/30" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/30/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>30</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/31" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/31/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>31, 32</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-33" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/33" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/33/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>33, 34</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-IV" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/IV" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/IV/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part IV</ContentsNumber>
<ContentsItem ContentRef="section-35" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/35" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/35/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>35—39</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-40" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/40" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/40/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>40</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-V" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/V" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/V/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part V</ContentsNumber>
<ContentsItem ContentRef="section-41" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/41" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/41/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>41, 42</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-43" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/43" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/43/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>43</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-VI" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/VI" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/VI/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part VI</ContentsNumber>
<ContentsItem ContentRef="section-44" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/44" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/44/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>44</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-VII" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/part/VII" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/part/VII/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part VII</ContentsNumber>
<ContentsTitle> Miscellaneous</ContentsTitle>
<ContentsItem ContentRef="section-45" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/45" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/45/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>45</ContentsNumber>
<ContentsTitle> Harbour reorganisation schemes: corporation tax and stamp duty.</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-46" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/46" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/46/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>46</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-47" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/47" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/47/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>47</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-48" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/48" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/48/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>48</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-49" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/49" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/49/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>49—51</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-52" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/52" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/52/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>52</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="section-53" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/53" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/section/53/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>53</ContentsNumber>
<ContentsTitle> Short title, construction, extent and repeals.</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsSchedules>
<ContentsTitle>SCHEDULES</ContentsTitle>
<ContentsSchedule ContentRef="schedule-1" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 1</ContentsNumber>
<ContentsTitle> Reliefs For Shipbuilders</ContentsTitle>
<ContentsPart ContentRef="schedule-1-part-I" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/part/I" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/part/I/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part I</ContentsNumber>
<ContentsTitle> Determination of Open Market Value</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-1" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/1" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/1/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">(1) The open market value of any vessel or other...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-1-part-II" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/part/II" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/part/II/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part II</ContentsNumber>
<ContentsTitle> Reductions in Purchase Price or Open Market Value</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-2" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/2" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/2/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">(1) Where the amount payable in respect of any vessel...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-3" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/3" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/3/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle Generated="true">If, after consultation with the Board of Trade, it appears...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-1-part-III" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/part/III" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/part/III/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part III</ContentsNumber>
<ContentsTitle> Supplemental</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-4" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/4" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/4/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>4</ContentsNumber>
<ContentsTitle Generated="true">The following provisions of the Customs and Excise Management Act...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-5" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/5" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/5/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>5</ContentsNumber>
<ContentsTitle Generated="true">(1) Any officer or person authorised by the Commissioners may...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-6" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/6" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/6/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>6</ContentsNumber>
<ContentsTitle Generated="true">(1) Any dispute as to the determination for the purposes...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-7" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/7" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/7/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>7</ContentsNumber>
<ContentsTitle Generated="true">The making by the Commissioners of a payment under the...</ContentsTitle>
</ContentsItem>
</ContentsPart>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-2" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/2" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/2/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-3" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 3</ContentsNumber>
<ContentsTitle> Supplementary Provisions as to Duties relating to Betting and Gaming</ContentsTitle>
<ContentsPart ContentRef="schedule-3-part-I" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/part/I" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/part/I/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>Part I</ContentsNumber>
<ContentsTitle> Duties relating to Betting</ContentsTitle>
<ContentsItem ContentRef="schedule-3-paragraph-1" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/1" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/paragraph/1/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1—5</ContentsNumber>
<ContentsTitle Generated="true">. . . . . . . . . ....</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-3-paragraph-6" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/6" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/paragraph/6/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>6</ContentsNumber>
<ContentsTitle Generated="true">In Schedule 1 to the Betting, Gaming and Lotteries Act...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-3-paragraph-7" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/7" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/3/paragraph/7/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>7—26</ContentsNumber>
<ContentsTitle Generated="true">. . . . . . . . . ....</ContentsTitle>
</ContentsItem>
</ContentsPart>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-4" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/4" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/4/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-5" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 5</ContentsNumber>
<ContentsTitle> Amendments of Corporation Tax Acts</ContentsTitle>
<ContentsItem ContentRef="schedule-5-paragraph-1" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/1" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/paragraph/1/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1—18</ContentsNumber>
<ContentsTitle Generated="true">. . . . . . . . . ....</ContentsTitle>
</ContentsItem>
<ContentsPblock ContentRef="schedule-5-crossheading-transitional-relief-for-company-with-overseas-trading-income-which-is-a-member-of-a-group" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/crossheading/transitional-relief-for-company-with-overseas-trading-income-which-is-a-member-of-a-group" DocumentURI="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" RestrictExtent="E+W+S+N.I.">
<ContentsTitle> Transitional relief for company with overseas trading income which is a member of a group</ContentsTitle>
<ContentsItem ContentRef="schedule-5-paragraph-19" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/19" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/paragraph/19/1994-09-01">
<ContentsNumber>19</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-5-paragraph-20" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/20" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/5/paragraph/20/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>20</ContentsNumber>
<ContentsTitle Generated="true">. . . . . . . . . ....</ContentsTitle>
</ContentsItem>
</ContentsPblock>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-6" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 6</ContentsNumber>
<ContentsTitle> Administration of Corporation Tax Acts</ContentsTitle>
<ContentsItem ContentRef="schedule-6-paragraph-1" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/1" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/1/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1—13</ContentsNumber>
<ContentsTitle Generated="true">. . . . . . . . . ....</ContentsTitle>
</ContentsItem>
<ContentsPblock ContentRef="schedule-6-crossheading-priority-of-corporation-tax-and-other-tax-in-liquidation" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/crossheading/priority-of-corporation-tax-and-other-tax-in-liquidation" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/crossheading/priority-of-corporation-tax-and-other-tax-in-liquidation/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsTitle> Priority of corporation tax and other tax in liquidation</ContentsTitle>
<ContentsItem ContentRef="schedule-6-paragraph-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/14" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/14/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>14</ContentsNumber>
<ContentsTitle Generated="true">In . . . . . . (priority of debts)...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-6-paragraph-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/15" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/15/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>15—22</ContentsNumber>
<ContentsTitle Generated="true">. . . . . . . . . ....</ContentsTitle>
</ContentsItem>
</ContentsPblock>
<ContentsPblock ContentRef="schedule-6-crossheading-transitional-relief-for-existing-companies-with-overseas-trading-income" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/crossheading/transitional-relief-for-existing-companies-with-overseas-trading-income" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/crossheading/transitional-relief-for-existing-companies-with-overseas-trading-income/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsTitle> Transitional relief for existing companies with overseas trading income</ContentsTitle>
<ContentsItem ContentRef="schedule-6-paragraph-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/23" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/23/1994-09-01">
<ContentsNumber>23</ContentsNumber>
<ContentsTitle>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-6-paragraph-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/24" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/6/paragraph/24/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>24—27</ContentsNumber>
<ContentsTitle Generated="true">. . . . . . . . . ....</ContentsTitle>
</ContentsItem>
</ContentsPblock>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-7" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/7" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/7/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-8" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/8" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/8/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-9" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/9" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/9/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/10" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/10/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-11" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/11" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/11/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/12" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/12/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/13" DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/schedule/13/1994-09-01" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 13</ContentsNumber>
<ContentsTitle> REPEALS</ContentsTitle>
</ContentsSchedule>
</ContentsSchedules>
</Contents>
<Primary>
<PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/ukpga/1966/18/introduction/1994-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1966/18/introduction" RestrictExtent="E+W+S+N.I.">
<Title>Finance Act 1966</Title>
<Number>1966 c.18</Number>
<LongTitle>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.</LongTitle>
<DateOfEnactment>
<DateText>
[3rd August 1966]
<CommentaryRef Ref="c6671311"/>
<CommentaryRef Ref="c6671321"/>
<CommentaryRef Ref="c6671331"/>
<CommentaryRef Ref="c6671341"/>
<CommentaryRef Ref="c6671351"/>
<CommentaryRef Ref="c6671361"/>
</DateText>
</DateOfEnactment>
</PrimaryPrelims>
</Primary>
<Commentaries>
<Commentary id="c6671311" Type="C">
<Para>
<Text>
Words of enactment omitted under authority of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1948/62" id="c00001" Year="1948" Class="UnitedKingdomPublicGeneralAct" Number="62" Title="Statute Law Revision Act 1948">Statute Law Revision Act 1948 (c. 62)</Citation>
,
<CitationSubRef id="c00002" URI="http://www.legislation.gov.uk/id/ukpga/1948/62/section/3" Operative="true" CitationRef="c00001" SectionRef="section-3">s. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c6671321" Type="X">
<Para>
<Text>
The text of Ss. 12(6)(
<Emphasis>b</Emphasis>
), 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.
</Text>
</Para>
</Commentary>
<Commentary id="c6671331" Type="C">
<Para>
<Text>
General amendments to Tax Acts made by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00003" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Taxes Management Act 1970">Taxes Management Act 1970 (c. 9, SIF 63:1)</Citation>
,
<CitationSubRef id="c00004" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/41A/7" Operative="true" CitationRef="c00003" SectionRef="section-41A-7">s. 41A(7)</CitationSubRef>
(as added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00005" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 63:1)</Citation>
,
<CitationSubRef id="c00006" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/95/1/2" Operative="true" CitationRef="c00005" SectionRef="section-95-1-2">s. 95(1)(2)</CitationSubRef>
),
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/38" id="c00007" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="38" Title="British Telecommunications Act 1981">British Telecommunications Act 1981 (c. 38, SIF 96)</Citation>
,
<CitationSubRef id="c00008" URI="http://www.legislation.gov.uk/id/ukpga/1981/38/section/82/2/7" Operative="true" CitationRef="c00007" SectionRef="section-82-2-7">s. 82(2)(7)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/12" id="c00009" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Telecommunications Act 1984">Telecommunications Act 1984 (c. 12, SIF 96)</Citation>
,
<CitationSubRef id="c00010" URI="http://www.legislation.gov.uk/id/ukpga/1984/12/section/72/3" Operative="true" CitationRef="c00009" SectionRef="section-72-3">s. 72(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00011" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 63:1)</Citation>
,
<CitationSubRef id="c00012" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/82/6" CitationRef="c00011" SectionRef="section-82-6">ss. 82(6)</CitationSubRef>
,
<CitationSubRef id="c00013" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/85/2" CitationRef="c00011" SectionRef="section-85-2">85(2)</CitationSubRef>
,
<CitationSubRef id="c00014" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/89/1/7" CitationRef="c00011" SectionRef="section-89-1-7">89(1)(7)</CitationSubRef>
,
<CitationSubRef id="c00015" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/96/1/7" CitationRef="c00011" SectionRef="section-96-1-7">96(1)(7)</CitationSubRef>
,
<CitationSubRef id="c00016" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/98/7" CitationRef="c00011" SectionRef="section-98-7">98(7)</CitationSubRef>
,
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,
<CitationSubRef id="c00018" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/16/paragraph/6" CitationRef="c00011" SectionRef="schedule-16-paragraph-6">Sch. 16 paras. 6</CitationSubRef>
,
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and
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,
<CitationSubRef id="c00021" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/72/1" CitationRef="c00020" SectionRef="section-72-1">ss. 72(1)</CitationSubRef>
,
<CitationSubRef id="c00022" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/74/5" CitationRef="c00020" SectionRef="section-74-5">74(5)</CitationSubRef>
,
<CitationSubRef id="c00023" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/23/paragraph/15/4" Operative="true" CitationRef="c00020" SectionRef="schedule-23-paragraph-15-4">Sch. 23 para. 15(4)</CitationSubRef>
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<CitationSubRef id="c00024" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/I" CitationRef="c00020" SectionRef="section-I">S.I</CitationSubRef>
. 1987/530, regs. 11(2), 13(1), 14,
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<CitationSubRef id="c00028" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/7" CitationRef="c00025" SectionRef="section-7">7</CitationSubRef>
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<CitationSubRef id="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/9" CitationRef="c00025" SectionRef="section-9">9</CitationSubRef>
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<CitationSubRef id="c00030" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/32" CitationRef="c00025" SectionRef="section-32">32</CitationSubRef>
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<CitationSubRef id="c00031" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/34" CitationRef="c00025" SectionRef="section-34">34</CitationSubRef>
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<CitationSubRef id="c00032" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/78" CitationRef="c00025" SectionRef="section-78">78</CitationSubRef>
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<CitationSubRef id="c00033" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/134" CitationRef="c00025" SectionRef="section-134">134</CitationSubRef>
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<CitationSubRef id="c00034" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/135" CitationRef="c00025" SectionRef="section-135">135</CitationSubRef>
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<CitationSubRef id="c00035" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/141" CitationRef="c00025" SectionRef="section-141">141</CitationSubRef>
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<CitationSubRef id="c00038" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/191" CitationRef="c00025" SectionRef="section-191">191</CitationSubRef>
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<CitationSubRef id="c00041" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/195" CitationRef="c00025" SectionRef="section-195">195</CitationSubRef>
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<CitationSubRef id="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/200" CitationRef="c00025" SectionRef="section-200">200</CitationSubRef>
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<CitationSubRef id="c00043" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/203" CitationRef="c00025" SectionRef="section-203">203</CitationSubRef>
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<CitationSubRef id="c00044" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/209" CitationRef="c00025" SectionRef="section-209">209</CitationSubRef>
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<CitationSubRef id="c00045" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/212" CitationRef="c00025" SectionRef="section-212">212</CitationSubRef>
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<CitationSubRef id="c00046" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/213" CitationRef="c00025" SectionRef="section-213">213</CitationSubRef>
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<CitationSubRef id="c00049" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/253" CitationRef="c00025" SectionRef="section-253">253</CitationSubRef>
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<CitationSubRef id="c00050" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/272" CitationRef="c00025" SectionRef="section-272">272</CitationSubRef>
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<CitationSubRef id="c00058" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/327" CitationRef="c00025" SectionRef="section-327">327</CitationSubRef>
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,
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,
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,
<CitationSubRef id="c00084" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/68/8" CitationRef="c00082" SectionRef="section-68-8">68(8)</CitationSubRef>
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<CitationSubRef id="c00085" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/74" CitationRef="c00082" SectionRef="section-74">74</CitationSubRef>
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<CitationSubRef id="c00086" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/82" CitationRef="c00082" SectionRef="section-82">82</CitationSubRef>
,
<CitationSubRef id="c00087" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/83/5" CitationRef="c00082" SectionRef="section-83-5">83(5)</CitationSubRef>
,
<CitationSubRef id="c00088" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/148/5" CitationRef="c00082" SectionRef="section-148-5">148(5)</CitationSubRef>
,
<CitationSubRef id="c00089" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/163/4" CitationRef="c00082" SectionRef="section-163-4">163(4)</CitationSubRef>
,
<CitationSubRef id="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/164/2" CitationRef="c00082" SectionRef="section-164-2">164(2)</CitationSubRef>
,
<CitationSubRef id="c00091" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/I" CitationRef="c00082" SectionRef="section-I">S.I</CitationSubRef>
. 1990/627 and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00092" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 63:1)</Citation>
,
<CitationSubRef id="c00093" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/25/10" Operative="true" CitationRef="c00092" SectionRef="section-25-10">s. 25(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c6671341" Type="I">
<Para>
<Text>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</Text>
</Para>
</Commentary>
<Commentary id="c6671351" Type="X">
<Para>
<Text>
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c00094" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</Citation>
but not against each Act
</Text>
</Para>
</Commentary>
<Commentary id="c6671361" Type="E">
<Para>
<Text>
For the extent of this Act see
<CitationSubRef id="c00095" URI="http://www.legislation.gov.uk/id/ukpga/1966/18/section/53/4/5" SectionRef="section-53-4-5">s. 53(4)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>