Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1970

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  1. Introductory Text

  2. Part I Customs and Excise

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

    2. 2. Gaming licence duty.

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

    4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 6.(1) . . . . . . . . ....

    7. 7.(1) . . . . . . . . ....

    8. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part II Income Tax and Corporation Tax

    1. Chapter I General

      1. 11–14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

    5. 18. Miscellaneous amendments of income tax and corporation tax law.

    6. Chapter II

      1. 19–26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. PART III MISCELLANEOUS

    1. Capital gains

      1. 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 28. Extension of class of securities exempt from tax on capital gains.

      3. 29. Taxation of mineral royalties.

      4. 30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Stamp duties

      1. 32. Abolition of certain stamp duties, and amendments as to rates and other matters.

      2. 33.Composition by stock exchanges in respect of transfer duty

    3. Other provisions

      1. 34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 35.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 36. Citation, interpretation, construction, extent and repeals.

  5. SCHEDULES

    1. SCHEDULE 1

      Gaming Licence Duty

      1. Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. Part II Supplemental

        1. 1–13.. . . . . . . . . ....

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

        3. 15.. . . . . . . . . ....

        4. Consequential amendments of Gaming Act 1968

          1. 16.(1) . . . . . . . . ....

    2. SCHEDULE 2

      1. 1–4.. . . . . . . . . ....

      2. 5.. . . . . . . . . ....

    3. SCHEDULE 3

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

      2. 2–7.. . . . . . . . . ....

      3. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. SCHEDULE 4

      Amendments of Income Tax Acts and Corporation Tax Acts

      1. PART I

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

      2. PART II Other Amendments

        1. 6.. . . . . . . . . ....

        2. 7.. . . . . . . . . ....

        3. 8.. . . . . . . . . ....

        4. 9.(1) . . . . . . . . ....

        5. Inland Revenue procedures: returns and assessments

          1. 10.In section 113 of the Management Act after subsection (1)...

          2. 11.. . . . . . . . . ....

    5. SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. SCHEDULE 6

      1. Part I

        1. 1, 2.. . . . . . . . . ....

      2. Part II Terminal Loss Relief

        1. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        5. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        7. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. SCHEDULE 7

      1. Part I Abolition of Certain Duties

        1. Duties abolished as from 1st August 1970

          1. 1.(1) This paragraph has effect as from 1st August 1970....

        2. Duties abolished as from 1st February 1971

          1. 2.(1) This paragraph has effect as from 1st February 1971....

      2. Part II General Amendments

        1. 3.This Part of this Schedule, except paragraph 5, has effect...

        2. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        5. Bond, covenant, etc.

          1. 7.(1) The heading beginning “Bond, Covenant" in Schedule 1 to...

          2. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          3. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6. Conveyance or transfer on sale

          1. 10, 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 12.Section 59(4) of the Stamp Act 1891 (contract for sale...

          3. 13.(1) Section 114 of the Stamp Act 1891 (composition for...

        7. Lease or tack

          1. 14.In section 75(2) of the Stamp Act 1891 (duty of...

          2. 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        8. Mortgages etc.

          1. 16.(1) The heading beginning “Mortgage, Bond, Debenture, Covenant" in Schedule...

          2. 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. Part III Special Provisions Connected with the New Currency

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

        2. Late stamping etc.

          1. 19.(1) Where immediately before 15th February 1971 any instrument chargeable...

    8. SCHEDULE 8

      Repeals

      1. Part I Gaming Licence Duty

      2. Part II Other Customs and Excise Repeals

      3. Part III Occupational Pension Schemes

      4. Part IV Stamp Duty Repeals having effect from 1st August 1970

      5. Part V Stamp Duty Repeals having effect from 1st February 1971

      6. Part VI Miscellaneous Repeals

      7. Part VII Obsolete or Unnecessary Provisions in Taxes Acts

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