Chwilio Deddfwriaeth

Chwiliad Uwch

Income and Corporation Taxes Act 1970 (repealed 6.4.1992)

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You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part I Previous MatchNext Match

    1. 1—51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  3. Part II Annual Payments and InterestPrevious MatchNext Match

    1. 51A. General rule. Previous MatchNext Match

    2. 51B. Qualifying maintenance payments. Previous MatchNext Match

    3. 52—66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  4. Parts III—V Previous MatchNext Match

    1. 67—107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  5. Part VI Schedule DPrevious MatchNext Match

    1. Chapter I The ChargePrevious MatchNext Match

      1. 108—110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      2. 111. Woodlands managed on a commercial basis.Previous MatchNext Match

      3. 112—167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  6. Part VII Loss ReliefPrevious MatchNext Match

    1. Chapter I Previous MatchNext Match

      1. 168. Set-off against general income.Previous MatchNext Match

      2. 169. Extension of right of set-off to capital allowances.Previous MatchNext Match

      3. 170. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      4. 171. Carry-forward against subsequent profits.Previous MatchNext Match

      5. 172, 173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      6. 174. Carry-back of terminal losses.Previous MatchNext Match

      7. 175—237. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  7. Part XI Company TaxationPrevious MatchNext Match

    1. Chapter I Main ProvisionsPrevious MatchNext Match

      1. General system of taxationPrevious MatchNext Match

        1. 238. Charge to corporation tax.Previous MatchNext Match

        2. 239—242. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      2. Corporation taxPrevious MatchNext Match

        1. 243. General scheme of corporation tax.Previous MatchNext Match

        2. 244. Time for payment of corporation tax: companies trading before financial year 1965.Previous MatchNext Match

        3. 245—266. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        4. 267. Company reconstruction or amalgamation: transfer of assets.Previous MatchNext Match

        5. 267A. Insurance companies: transfers of business.Previous MatchNext Match

        6. 268A. Postponement of charge on transfer of assets to non-resident company. Previous MatchNext Match

        7. 269. Interest charged to capital.Previous MatchNext Match

      3. Transfers concerning companies of different member StatesPrevious MatchNext Match

        1. 269A. Transfer of a UK trade.Previous MatchNext Match

        2. 269B. Section 269A: anti-avoidance.Previous MatchNext Match

        3. 269C. Transfer of a non-UK trade.Previous MatchNext Match

        4. 269D. Section 269C: anti-avoidance.Previous MatchNext Match

      4. Gilt-edged securities: restrictions on exemptionsPrevious MatchNext Match

        1. 270. Charge to tax on certain disposals of United Kingdom securities.Previous MatchNext Match

        2. 271. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      5. Groups of companiesPrevious MatchNext Match

        1. 272. Groups of companies: definitions. Previous MatchNext Match

        2. 273. Transfers within a group. Previous MatchNext Match

        3. 273A. Transfer of United Kingdom branch or agency.Previous MatchNext Match

        4. 274. Transfers within a group: trading stock. Previous MatchNext Match

        5. 275. Disposal or acquisition outside a group. Previous MatchNext Match

        6. 276. Replacement of business assets by members of a group. Previous MatchNext Match

        7. 277. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        8. 278. Company ceasing to be member of a group. Previous MatchNext Match

        9. 278A. Exemption from charge under s. 278 in the case of certain mergers. Previous MatchNext Match

        10. 279. Shares in subsidiary member of a group. Previous MatchNext Match

      6. Losses attributable to depreciatory transactionsPrevious MatchNext Match

        1. 280. Transactions in a group.Previous MatchNext Match

        2. 281. Dividend stripping.Previous MatchNext Match

    2. Chapter III Close CompaniesPrevious MatchNext Match

      1. 282—303. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  8. Part XII Special Classes of Companies and BusinessesPrevious MatchNext Match

    1. 304, 305. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    2. 306. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    3. 307—337. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    4. Trade unionsPrevious MatchNext Match

      1. 338. Exemption for trade unions.Previous MatchNext Match

    5. Chapter IV Savings Banks, Industrial and Provident Societies, Building Societies and Mutual BusinessPrevious MatchNext Match

      1. 339—341A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      2. 342. Disposals of land between the Housing Corporation . . . and housing associations. Previous MatchNext Match

      3. 342A. Disposals by Housing Corporation and and certain housing associations. Previous MatchNext Match

      4. 342B. Disposals by Northern Ireland housing associations. Previous MatchNext Match

      5. 343—496. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  9. Part XVIII Double Taxation ReliefPrevious MatchNext Match

    1. Chapter I The Principal ReliefsPrevious MatchNext Match

      1. 497. Relief by agreement with other countries.Previous MatchNext Match

      2. 498—514. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      3. 515. Postponement of capital allowances to secure double taxation relief.Previous MatchNext Match

      4. 516—535. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  10. Part XX GeneralPrevious MatchNext Match

    1. 536. Commencement.Previous MatchNext Match

    2. 537. Savings, transitory provisions and consequential amendments.Previous MatchNext Match

    3. 538. Repeals.Previous MatchNext Match

    4. 539. Continuity and construction of references to old and new law.Previous MatchNext Match

    5. 540. Short title and construction.Previous MatchNext Match

    1. SCHEDULES 1-13Previous MatchNext Match

      . . . Previous MatchNext Match

    2. SCHEDULE 14Previous MatchNext Match

      SAVINGS AND TRANSITORY PROVISIONSPrevious MatchNext Match

      1. 1-10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      2. 11.The repeal by this Act of paragraph 7(2) of Schedule...Previous MatchNext Match

      3. 12—27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      4. 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      5. 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    3. SCHEDULE 15Previous MatchNext Match

      Consequential AmendmentsPrevious MatchNext Match

      1. . . . . . . . . . ....Previous MatchNext Match

        1. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        3. Friendly societies and trade unionsPrevious MatchNext Match

          1. 3.(1) In section 26(2) of the Finance Act 1956, for...Previous MatchNext Match

        4. Post-war creditsPrevious MatchNext Match

          1. 4.In the Income Tax (Repayment of Post-War Credits) Act 1959,...Previous MatchNext Match

          2. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          3. 6, 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          4. 8, 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        5. General powers of amendment in Acts relating to overseas countriesPrevious MatchNext Match

          1. 10.Where under any Act passed before this Act and relating...Previous MatchNext Match

        6. Translation of references to enactments repealed and re-enactedPrevious MatchNext Match

          1. 11.In the enactments specified in column 1 of the following...Previous MatchNext Match

      2. Table Part IPrevious MatchNext Match

        1. The Finance Act 1966 (1966 c. 18)Previous MatchNext Match

        2. The Finance Act (1968 c. 44)Previous MatchNext Match

      3. Part IIPrevious MatchNext Match

        1. The Finance Act 1952 (1952 c. 33)Previous MatchNext Match

        2. The Finance Act 1965 (1965 c. 25)Previous MatchNext Match

        3. The Land Commission Act 1967 (1967 c. 1)Previous MatchNext Match

        4. The Provisional Collection of Taxes Act 1968 (1968 c. 2)Previous MatchNext Match

        5. The Trustee Savings Banks Act 1969 (1969 c. 50)Previous MatchNext Match

          1. 12.(1) . . . . . . . . ....Previous MatchNext Match

          2. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    4. SCHEDULE 16Previous MatchNext Match

      . . . Previous MatchNext Match

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