Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1975

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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 Value Added TaxPrevious MatchNext Match

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

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

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

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

  3. PART II INCOME TAX AND CORPORATION TAXPrevious MatchNext Match

    1. 5—12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. 13—15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    3. 16,17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    4. 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

  4. PART III CAPITAL TRANSFER TAXPrevious MatchNext Match

    1. Main charging provisionsPrevious MatchNext Match

      1. 19. Capital transfer tax.Previous MatchNext Match

      2. 20—47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. Estate duty and obsolete death dutiesPrevious MatchNext Match

      1. 48. Interest on repayment of estate duty and on instalments of duty. Previous MatchNext Match

      2. 49. Abolition of estate duty and transitional provisions. Previous MatchNext Match

      3. 50. Final abolition of obsolete death duties. Previous MatchNext Match

    3. SupplementalPrevious MatchNext Match

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

      2. 52. Consequential amendments and repeals.Previous MatchNext Match

  5. PART IV MISCELLANEOUS AND GENERALPrevious MatchNext Match

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

    2. 54. Appeals on questions of value of unquoted shares or securities.Previous MatchNext Match

    3. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    4. 56. Signature of certain requisitions and requests of the Treasury.Previous MatchNext Match

    5. 57. Appointment of General Commissioners in Scotland, and amendment of declaration to be made by certain officers.Previous MatchNext Match

    6. 58. Amendments of Vehicles (Excise) Act (Northern Ireland) 1972. Previous MatchNext Match

    7. 59. Citation, interpretation, construction and repeals.Previous MatchNext Match

  6. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      . . . Previous MatchNext Match

    2. SCHEDULE 2Previous MatchNext Match

      . . . Previous MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      . . . Previous MatchNext Match

    4. SCHEDULE 4Previous MatchNext Match

      Administration and Collection of Capital Transfer TaxPrevious MatchNext Match

      1. 1—37.. . . . . . . . . ....Previous MatchNext Match

      2. Refusal of probate or administration where tax unpaidPrevious MatchNext Match

        1. 38.(1) . . . . . . . . ....Previous MatchNext Match

        2. 39—44.. . . . . . . . . ....Previous MatchNext Match

    5. SCHEDULES 5—7Previous MatchNext Match

      . . . Previous MatchNext Match

    6. SCHEDULE 8Previous MatchNext Match

      Relief for Agricultural PropertyPrevious MatchNext Match

      1. Part I Previous MatchNext Match

        1. 1–11.. . . . . . . . . ....Previous MatchNext Match

      2. Part II Estate DutyPrevious MatchNext Match

        1. Nature of reliefPrevious MatchNext Match

          1. 12.Where the estate chargeable with estate duty on the death...Previous MatchNext Match

          2. 13.(1) Where the principal value of any agricultural property is...Previous MatchNext Match

        2. CompaniesPrevious MatchNext Match

          1. 14.Where an estate comprises shares in or debentures of a...Previous MatchNext Match

        3. Limitation of reliefPrevious MatchNext Match

          1. 15.Relief under this Part of this Schedule shall be given...Previous MatchNext Match

        4. SupplementaryPrevious MatchNext Match

          1. 16.(1) For the purposes of relief under this Part of...Previous MatchNext Match

    7. SCHEDULES 9,10Previous MatchNext Match

      . . . Previous MatchNext Match

    8. SCHEDULE 11Previous MatchNext Match

      Amendment of Estate Duty EnactmentsPrevious MatchNext Match

      1. Part I—Great Britain Previous MatchNext Match

        1. 1.In Part I of Schedule 17 to the Finance Act...Previous MatchNext Match

        2. 2.(1) In section 121(1)(c) of the Finance Act 1972 (which...Previous MatchNext Match

        3. 3.Section 23 of the Finance Act 1925 and section 28...Previous MatchNext Match

      2. PART II—Northern Ireland Previous MatchNext Match

        1. 4.In Part I of Schedule 1 to the (determination of...Previous MatchNext Match

        2. 5.(1) In Article 5(1)(c) of the Finance (Northern Ireland) Order...Previous MatchNext Match

        3. 6.Section 3 of the (N.I.).Finance (No. 2) Act (Northern Ireland)...Previous MatchNext Match

    9. SCHEDULE 12Previous MatchNext Match

      CONSEQUENTIAL AMENDMENTSPrevious MatchNext Match

      1. GeneralPrevious MatchNext Match

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

        2. 2.The amendments made by the following paragraphs— Previous MatchNext Match

      2. The Local Registration of Title (Ireland) Act 1891Previous MatchNext Match

        1. 3.(1) In the Local Registration of Title (Ireland) Act 1891,...Previous MatchNext Match

      3. The Colonial Probates Act 1892Previous MatchNext Match

        1. 4.In section 2(1) of the Colonial Probates Act 1892 after...Previous MatchNext Match

      4. The Land Registration Act 1925Previous MatchNext Match

        1. 5.(1) The Land Registration Act 1925 shall be amended as...Previous MatchNext Match

      5. The Inheritance (Family Provision) Act 1938Previous MatchNext Match

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

      6. The Finance Act 1946Previous MatchNext Match

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

      7. The Crown Proceedings Act 1947Previous MatchNext Match

        1. 8.In section 14(1) of the Crown Proceedings Act 1947— Previous MatchNext Match

        2. 9.In section 14 of the Crown Proceedings Act 1947, as...Previous MatchNext Match

      8. Small Estates (Representation) Act 1961Previous MatchNext Match

        1. 10.(1) In relation to Scotland section 1 of the Small...Previous MatchNext Match

      9. The Licensing Act 1964Previous MatchNext Match

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

      10. The Finance Act 1965Previous MatchNext Match

        1. 12, 13.. . . . . . . . . ....Previous MatchNext Match

        2. 14, 15.. . . . . . . . . ....Previous MatchNext Match

      11. The Income and Corporation Taxes Act 1970Previous MatchNext Match

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

      12. The Finance Act 1971Previous MatchNext Match

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

      13. The Land Charges Act 1972Previous MatchNext Match

        1. 18.(1) The Land Charges Act 1972 shall be amended as...Previous MatchNext Match

      14. The Finance Act 1974Previous MatchNext Match

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

      15. The Inheritance (Family Provision) Act (Northern Ireland) 1960Previous MatchNext Match

        1. 20.(1) In section 5(1) of the Inheritance (Family Provision) Act...Previous MatchNext Match

      16. The Land Registration Act (Northern Ireland) 1970Previous MatchNext Match

        1. 21.In Schedule 6 to the Land Registration Act (Northern Ireland)...Previous MatchNext Match

    10. SCHEDULE 13Previous MatchNext Match

      REPEALSPrevious MatchNext Match

      1. PART I DEATH DUTIESPrevious MatchNext Match

        1. Enactments of the Parliament of Northern IrelandPrevious MatchNext Match

          1. These repeals have effect— (a) in relation to deaths occurring...

      2. PART II MISCELLANEOUSPrevious MatchNext Match

        1. 1.The repeal in the Taxes Management Act 1970 takes effect...Previous MatchNext Match

        2. 2.The repeals in section 21 of the Income and Corporation...Previous MatchNext Match

        3. 3.The repeals in sections 394 to 398 of the Income...Previous MatchNext Match

        4. 4.The repeal in the Vehicles (Excise) Act (Northern Ireland) 1972...Previous MatchNext Match

        5. 5.The repeals of Schedule 25 to the Finance Act 1972...Previous MatchNext Match

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