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Finance Act 1972
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PART VU.K. Interest Relief
| Chapter | Short Title | Extent of Repeal |
|---|---|---|
| 1970 c.10 | The Income and Corporation Taxes Act 1970. | Sections 57 to 64A. |
| In section 122(1), paragraph (c) and the word “and” preceding it. | ||
| Section 190. | ||
| Section 248(6). | ||
| In section 296(2) the words “not being interest”. | ||
| Section 300. | ||
| Section 440. | ||
| In section 455, in paragraph (a), the words “excluding all payments of interest” and, in paragraph (b), the words “subject to section 456 below”. | ||
| Section 456. | ||
| Section 469(6). | ||
| In section 496, subsections (3) to (7). | ||
| In Part III of Schedule 12, paragraph 2(1)(c) and the word “and” preceding it. | ||
| In Schedule 14, in paragraph 5 the words “section 57(10) and” and paragraph 10. | ||
| 1970 c.24 | The Finance Act 1970. | Section 17. |
| In Schedule 4, paragraph 9, except sub-paragraph (6). | ||
| 1971 c.68 | The Finance Act 1971. | In Schedule 6, paragraphs 23, 44, 60 and 66. |
| In Schedule 8, paragraph 16(4) and, in paragraph 16(5), the words “190(1)”. |
These repeals have effect in relation to interest paid and payable on or after 6th April 1972.
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