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Finance Act 1972

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  1. Introductory Text

  2. Part I

    1. 1—51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part II Car Tax and Purchase Tax

    1. 52.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 53, 54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 55.Amendments consequential on replacement of purchase tax.

  4. Part III

    1. 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 59.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 60, 61.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. PART IV Income Tax and Corporation Tax

    1. 62—66.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 67—69.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 70—77.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 79—83.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. Part V Taxation of Companies and Company Distributions

    1. 84—95.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 96. Mitigation of corporation tax liability of industrial and provident societies, housing associations and building societies.

    3. 97—110.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 111. Consequential amendments.

  7. PART VI Tax on Capital Gains and Estate Duty

    1. 112—119.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 120.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 121.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. PART VII Miscellaneous

    1. 122.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 123.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 124.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 125.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 126. Abolition of stamp duty on bank notes and of bankers’ licences.

    6. 127. Disclosure of information between revenue departments.

    7. 128.Vehicle excise duty— disabled persons

    8. 129. Summary award of penalties.

    9. 130.Compensation for loss of office etc. by clerks to General Commissioners.

    10. 131.Post-war credits.

    11. 132.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. 133.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    13. 134.Citation, interpretation, construction, extent and repeals.

    1. SCHEDULES 1—6

      1. . . . . . . . . . ....

    2. SCHEDULE 7

      1. . . . . . . . . . ....

    3. Schedule 8

      1. . . . . . . . . . ....

    4. SCHEDULES 9—23

      1. . . . . . . . . . ....

    5. SCHEDULE 24

      Taxation of Companies and Company Distributions: Consequential Amendments

      1. Finance Act 1965

        1. 1, 2.. . . . . . . . . ....

      2. Provisional Collection of Taxes Act 1968 (c. 2)

        1. 3.In section 5 of the Provisional Collection of Taxes Act...

      3. Taxes Management Act 1970

        1. 4.. . . . . . . . . ....

        2. 5.In section 11 of the Management Act, after subsection (5)...

        3. 6.. . . . . . . . . ....

        4. 7.In section 31(3)(b) of the Management Act the figure “297”...

        5. 8, 9.. . .

        6. 10.For section 87 of the Management Act there shall be...

        7. 11.In section 88(2) of the Management Act, for the words...

        8. 12.In section 98 of the Management Act the following shall...

        9. 13.For section 109 of the Management Act there shall be...

        10. 14.In Schedule 3 to the Management Act, in column 1...

        11. 15—33.. . . . . . . . . ....

    6. SCHEDULE 25

      1. . . . . . . . . . ....

    7. SCHEDULE 26

      1. . . . . . . . . . ....

    8. SCHEDULE 27

      1. . . . . . . . . . ....

    9. Schedule 28

      Enactments Repealed

      1. Parts I and II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. Part III Spirits and Mechanical Lighters

        1. These repeals take effect on 8th August 1972.

      3. PART IV Occupational Pension Schemes

        1. These repeals take effect on 6th April 1973.

      4. PART V Interest Relief

        1. These repeals have effect in relation to interest paid and...

      5. PART VI Taxation of Companies and Company Distributions

        1. NOTES: 1. Subject to the following paragraphs, these repeals take...

      6. Part VII Estate Duty

        1. The repeal of these enactments has effect in relation to...

      7. Parts VIII and IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. PART X Unit Trusts, Investment Trusts and Funds in Court

        1. These repeals do not effect disposals before 6th April 1972....

      9. Part XI Stamp Duty Repeals

        1. These repeals take effect on 25th June 1972 except that...

      10. PART XII Miscellaneous Repeals

        1. NOTES: 1. the repeal of section 1(4) of the Finance...

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