PART II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX ETC.
17—25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27—43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
45—49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51—55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
56. Certain reliefs extended to Northern Ireland housing associations and societies.
63. Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.
65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66. Disposals and acquisitions treated as made at market value: removal of certain exceptions.
70. Postponement of tax due from beneficiaries on gains of non-resident trustees.
71. Non-resident settlements: definition of “settlement" and “settlor".
CHAPTER V OIL AND GAS INDUSTRY
77.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
79.(1) This section applies where, on or after 13th March...
80. Replacement of business assets used in connection with oil fields.
81. Disposals by non-residents etc. of assets used in connection with exploration and exploitation activities.
PART VI MISCELLANEOUS AND SUPPLEMENTARY
SCHEDULES
Part I Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of Premises
1.The Betting and Gaming Duties Act 1981 shall be amended...
2.For section 21 there shall be substituted— Gaming machine licences....
3.After section 21 there shall be inserted the following section—...
4.In section 22(1), for paragraphs (a) and (b) there shall...
5.In section 23(1)(a), after the word “apply" there shall be...
Part I Provisions Inserted in Customs and Excise Management Act 1979 as Part VIIIA
Part II Further Amendments of 1979 Act
1.In section 1 (interpretation) the following definitions shall be inserted...
2.In section 31(1) (power to make regulations controlling the movement...
4.In section 119(1) (delivery of imported goods on giving of...
5.In section 159 (power to examine and take account goods),...
6.In section 164 (power to search persons) in subsection (4)...
BENEFICIARY’S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES