- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1974
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There are currently no known outstanding effects for the Finance Act 1974, Section 43.
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43 Special rates of charge for development gains accruing to trustees, personal representatives or unit trust schemes.U.K.
(1)Income arising in a year of assessment by virtue of section 38(2) of this Act to trustees or to the personal representatives of a deceased person as such or to an unauthorised unit trust shall (unless chargeable to income tax under any of the following provisions of this section) be chargeable to income tax at a rate equal to the sum of the basic rate and the additional rateF1for that year.F2. . .
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1 See Finance Act 1984 (c. 43, SIF 63:1), s. 17(3)—additional rate of 15per cent. for Finance Act 1984 (c. 43, SIF 63:1), -85.
F2Words repealed by Finance Act 1984 (c. 43, SIF 63:1), ss. 17(2), 128(6), Sch. 7 paras. 3(4), 23, Sch. 7 Part VI
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