Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1971

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1971. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. Part I Customs and Excise

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

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

    5. 6. Agricultural machines—vehicles excise duty and customs and excise duty.

    6. 7. Disabled passengers—vehicles excise duty.

    7. 8—10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART II INCOME TAX AND CORPORATION TAX

  4. CHAPTER I GENERAL

    1. 13.to 20.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 21. Occupational pension schemes

    3. 22—28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. CHAPTER II SUB-CONTRACTORS IN CONSTRUCTION INDUSTRY

    1. 29. (Deductions on account of income tax from payments to certain sub-contractors in construction industry.)

    2. 30. (Exceptions from section 29.)

    3. 31. (Interpretation of Chapter II.)

  6. CHAPTER III METHOD OF CHARGING INCOME TAX FOR 1973-74 AND SUBSEQUENT YEARS

    1. 32.to 36.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 37. Consequential amendments and repeals.

    3. 38. Commencement of Chapter III and transitional provisions.

    4. 39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. PART III INCOME TAX AND CORPORATION TAX: CAPITAL ALLOWANCES

    1. 40.to 54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. PART IV TAX ON CAPITAL GAINS AND ESTATE DUTY

    1. 55. Restoration of development value in computation of chargeable gains, and repeal of certain provisions made in connection with betterment levy.

    2. 56. (Taxation of short-term capital gains.)

    3. 57. (Exemption or relief for small disposals).

    4. 58. (Disposal of options.)

    5. 59. (Abolition of charge to capital gains tax on death, etc.)

    6. 60. (Replacement of business assets.)

    7. 61, 62.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9. PART V MISCELLANEOUS

    1. 63.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 64. Stamp Duty— abolition of duty on bonds, mortgages etc.

    3. 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 66.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 67. Confirmation of health service agreement with Northern Ireland and U.K. contribution towards cost of certain allowances and benefits in Northern Ireland.

    6. 68. Payments to Banks of England and Ireland in respect of management of Government securities.

    7. 69. Citation, interpretation, construction, extent and repeals.

  10. SCHEDULES

    1. SCHEDULE 1

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

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

    3. SCHEDULE 3

      OCCUPATIONAL PENSION SCHEMES

      1. PART I TRANSITIONAL

        1. 1.to 7.. . . . . . . . . ....

        2. Schemes approved under old law Taxation of refunds of contributions and commutation payments

          1. 8.(1) This paragraph has effect as respects any payment chargeable...

          2. 9.to 13.. . . . . . . . . ....

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

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

    6. SCHEDULE 6

      AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX

      1. PART I

        1. 1.to 80.. . . . . . . . . ....

      2. PART II AMENDMENT OF TAXES MANAGEMENT ACT 1970

        1. 81.The Taxes Management Act 1970 shall be amended in accordance...

        2. 82.. . . . . . . . . ....

        3. 83.In section 22 the words “for the purpose of charging...

        4. 84.In section 29— (a) . . . . . ....

        5. 85.In section 31(3)— (a) in paragraph (a) the words “assessment...

        6. 86.. . . . . . . . . ....

        7. 87.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        8. 88.In section 91(3)— (a) paragraphs (a) and (b)(i) shall be...

        9. 89.In section 93(4) for the words from the beginning to...

        10. 90.In section 95(3) for the words “include surtax” to “do...

      3. PART III

        1. 91.to 93.. . . . . . . . . ....

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

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

    9. SCHEDULE 9

      RESTORATION OF DEVELOPMENT VALUE

      1. 1.to 3.. . . . . . . . . ....

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

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

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

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

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

    13. SCHEDULE 13

      Health Service Agreement between Treasury and Ministry of Finance for Northern Ireland

      1. The Commissioners of Her Majesty’s Treasury and the Ministry of...

      2. 1.(1) There shall be ascertained in respect of each financial...

      3. 2.(1) If in respect of any financial year the total...

      4. 3.It is hereby agreed that, subject to such differences as...

      5. 4.Payments on account of such contributions as may ultimately be...

      6. 5.Any question arising under this Agreement, whether as to the...

      7. 6.This Agreement shall not come into operation until confirmed by...

    14. SCHEDULE 14

      ENACTMENTS REPEALED

      1. PART I OCCUPATIONAL PENSIONS SCHEMES

        1. Section 21.

        2. [The repeals of theTaxes Management Act 1970took effect on 6th...

      2. PART II NEW METHOD OF CHARGING TAX

        1. Section 37.

        2. These repeals have effect subject to section 38 of this...

      3. PART III BETTERMENT LEVY

        1. Section 55.

        2. These repeals have effect subject to section 55(2) of this...

      4. PART IV CASE VII

        1. Section 56.

        2. These repeals have effect subject to section 56(4) of this...

      5. PART VII

        1. [See 1987edition for these provisions.]

Yn ôl i’r brig

Options/Cymorth

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

Mae'r data ar y dudalen hon ar gael yn y fformatau data amgen a restrir: