Finance Act 1974

PART II U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (GENERAL)

F1 7–16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F1 Ss. 7–16 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

F2 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F2 S. 17 repealed by Capital Allowances Act 1990 (c. 1), SIF 63:1), ss. 82, 164(4)(5), Sch. 2

F3 18–20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F3 Ss. 18–20 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

F4 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F4 S. 21 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 31 (see Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch.30 para.19 resaving provision).

F5 22, 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F5 Ss. 22, 23 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

24 Returns of persons treated as employees. U.K.

Where a person performs in the United Kingdom for a continuous period of not less than thirty days duties of an office or employment and—

(a) the office or employment is under or with a person resident outside and not resident in the United Kingdom; but

(b) the duties are performed for the benefit of a person resident or carrying on a trade, profession or vocation in the United Kingdom;

section 15 of the Taxes Management Act 1970 (return of employees) [shall apply as if the person for whose benefit the duties were performed were the employer, but only so as to require him to make a return of the name and place of residence of the person performing the duties; F6 ] and any notice given to him under section 8 of the Taxes Management Act 1970 may require a return of his income to include particulars of any emoluments paid to him, whether or not tax is chargeable on them.

Textual Amendments

F6 Finance Act 1976 (c. 40), s. 72and Sch.9 para.5.

F7 25–28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F7 Ss. 25–28 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

F8 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F8 S. 29 repealed (6.3.1992 with effect as mentioned in s. 289(1) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

F9 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F9 S. 30 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

F10 31–33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F10 Ss. 31–33 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 158, Sch. 8.

F11 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F11 S. 34 repealed by Finance Act 1978 (c. 42), s. 80, Sch. 13 Part IV.

F12 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F12 S. 35 repealed by Finance Act 1980 (c. 48), s. 122, Sch. 20 Part VIII with effect for accounting periods ending after 26 March 1980.

F13 36, 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F13 Ss. 36, 37 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.