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Finance Act 1975

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PART IIU.K. MISCELLANEOUS

ChapterShort titleExtent of repeal
Enactments of the Parliament of the United Kingdom
26 Geo. 5 & 1 Edw. 8. c. 34.The Finance Act 1936.Section 34.
1968 c. 13.The National Loans Act 1968.Section 1(4).
1970 c.9.The Taxes Management Act 1970.In section 2, in subsection (3), the words from “but" to the end of the subsection.
1970 c.10.The Income and Corporation Taxes Act 1970.In section 21, subsection (2), and, in subsection (5), the words “or of 7 per cent.".
In section 394, in subsection (1), in paragraph (a)(iii) the words “or in part", in paragraph (a)(iv) the words “or of any share therein", and in subsection (5) the words from “and references" to the end.
In section 395, in subsection (1)(b) the words “or in part" and, in subsection (4), the words from “and any sum paid" to “under the policy".
In section 396(1) the words “or in part" where they first occur, and the words “or of any share therein".
In section 397(1)(a) the words “or in part".
In section 398(1) the words “or in part" and the words “or of any share therein".
1972 c.41.The Finance Act 1972.Section 9(2).
Schedule 25, except so far as it relates to estate duty.
1974 c.30.The Finance Act 1974.Section 51, except so far as it relates to estate duty.
Enactment of the Parliament of Northern Ireland
1972 c. 10 (N.I.).The Vehicles (Excise) Act (Northern Ireland) 1972.Section 7(2A)(a).

1U.K.The repeal in the M1Taxes Management Act 1970 takes effect on 16th May 1975.

Marginal Citations

2U.K.The repeals in section 21 of the M2 Income and Corporation Taxes Act 1970 have effect for the year 1976-77 and subsequent years of assessment.

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3U.K.The repeals in sections 394 to 398 of the Income and Corporation Taxes Act 1970 have effect in relation to the events mentioned in paragraph 8 of Schedule 2 to this Act.

4U.K.The repeal in the M3 Vehicles (Excise) Act (Northern Ireland) 1972 has effect as from 31st July 1974.

Marginal Citations

5U.K.The repeals of Schedule 25 to the M4Finance Act 1972 and section 51 of the M5 Finance Act 1974 have effect in relation to disposals made after 26th March 1974.

Marginal Citations

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