PART VII Miscellaneous
122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
F5126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18127 Disclosure of information between revenue departments.
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128Vehicle excise duty— disabled persons
1
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F72
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F83
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F9129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19130Compensation for loss of office etc. by clerks to General Commissioners.
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131Post-war credits. C1
1
On the repayment of any post-war credit, or payment to a building society of any amount outstanding under section 3 of the M1Income Tax (Repayment of Post-War Credits) Act 1959, the sum payable, inclusive of the interest, may be taken by the Commissioners of Inland Revenue as amounting to 138 per cent. of the credit as notified under section 7 of the M2Finance Act 1941 or of the amount so outstanding, as the case may be.
2
An application for such repayment made before the applicant is qualified may, if he later becomes qualified, be treated as made on the date when he does so.
3
No such repayment shall be made unless application therefor is made before such time (not earlier than the beginning of the year 1974) as the Treasury may by order direct.
Any order under this subsection shall be made by statutory instrument, which shall be laid before Parliament after being made, and may be varied by a subsequent order so as to extend the time for applications for repayment.
F103A
An order under subsection (3) above may make different provision for different cases or classes of case and may provide that no amount shall be ascertained, recorded or notified under section 7 of the M3Finance Act 1941 after any such time as may be specified in the order.
4
In this section “post-war credit” has the same meaning as in the M4 Income Tax (Repayment of Post-War Credits) Act 1959.
5
This section shall be deemed to have had effect from the beginning of April 1972.
132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
134Citation, interpretation, construction, extent and repeals.
1
This Act may be cited as the Finance Act 1972.
2
In this Act “the Taxes Act” means the Income and Corporation Taxes Act F131988.
3
In this Act—
a
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b
Parts IV and V, so far as they relate to income tax, shall be construed as one with the Income Tax Acts and, so far as they relate to corporation tax, shall be construed as one with the Corporation Tax Acts;
c
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d
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4
Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.
F175
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6
If the Parliament of Northern Ireland passes provisions amending or replacing any enactment of that Parliament referred to in this Act the reference shall be construed as a reference to the enactment as so amended or, as the case may be, as a reference to those provisions.
7
The enactments mentioned in Schedule 28 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.