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Finance (No. 2) Act 1975

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  1. Introductory Text

  2. Part I Customs and Excise

    1. Miscellaneous

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

      2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 3, 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 5. Vehicles excise duty : Great Britain.

      5. 6. Vehicles excise duty : Northern Ireland.

      6. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. 9, 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      9. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      10. 12, 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      11. 14, 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      12. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part II

    1. 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 18—21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 22—24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part III Income Tax, Corporation Tax and Capital Gains Tax

    1. Chapter I

      1. General

        1. 25—43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 44. Payment of tax : general

        3. 45. Payment of tax pending appeal.

        4. 46. Interest on unpaid tax.

        5. 47. Repayment supplement in respect of delayed repayments of certain taxes to persons other than companies.

        6. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        7. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        8. 50—53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        9. 54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        10. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        11. 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        12. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        13. 58. Disposal of shares and securities within prescribed period of acquisition.

        14. 59—64.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        15. 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        16. 66. Assignment of proceedings to Commissioners.

        17. 67. Appeals.

  5. Chapter II

    1. 68—71.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. Part IV Miscellaneous and General

    1. 72. Extension of Finance Act 1973 s. 50 to stamp duties in Northern Ireland.

    2. 73. Government stock held by minors.

    3. 74. Use of trustee savings banks by solicitors for client’s money etc.

    4. 75.Citation, interpretation, construction and repeals.

  7. SCHEDULES

    1. SCHEDULES 1—2

      . . .

    2. SCHEDULE 3

      . . .

    3. SCHEDULES 4—5

      . . .

    4. SCHEDULE 6

      . . .

    5. SCHEDULE 7

      . . .

    6. SCHEDULE 8

      . . .

    7. SCHEDULE 9

      . . .

    8. SCHEDULE 10

      . . .

    9. SCHEDULE 11

      . . .

    10. SCHEDULES 12—13

      . . .

    11. SCHEDULE 14

      ENACTMENTS REPEALED

      1. Part I Conversion of Revenue Duties

        1. 1.These repeals take effect on 1st January 1976.

        2. 2.So far as these repeals relate to any drawback or...

      2. Part II Other Customs and Excise Repeals

        1. 1.The repeals in the Vehicles (Excise) Act 1971 have effect...

        2. 2.The repeals of paragraphs 18 and 19 of Schedule 2...

      3. Part III Payment of Tax

        1. These repeals do not have effect in relation to tax...

      4. Part IV Miscellaneous

        1. 1.The repeals in section 98 of the Taxes Management Act...

        2. 2.The repeal in section 76(3) of the Finance Act 1972...

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