xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

  1. Introductory Text

  2. PARTS I AND II

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

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

    3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 4—8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

    1. 10—31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 32. Information as to arrangements for transferring relief, etc.

    3. 33—36.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 38. Territorial extension of charge to income tax, capital gains tax and corporation tax.

    6. 39, 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 41. General Commissioners’ divisions.

    8. 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. PART IV

    1. 45,46.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part V Stamp Duty

    1. 47, 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 50. Temporary statutory effect of House of Commons resolution affecting stamp duties.

  6. PART VI

    1. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 52, 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 54. Amendments consequential on establishment of The Stock Exchange.

    4. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 56. Charges for services, etc., by Government departments.

    6. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 58. Trustee Investments Act 1961—dividends of water companies.

    8. 59. Citation, interpretation, construction, extent and repeals.

  7. SCHEDULES

    1. SCHEDULES 1—4.

      . . .

    2. SCHEDULE 5.

      . . .

    3. SCHEDULES 6 AND 7.

      . . .

    4. SCHEDULES 8—14.

      . . .

    5. SCHEDULE 15

      TERRITORIAL EXTENSION OF CHARGE TO TAX—SUPPLEMENTARY PROVISIONS

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

      2. Information

        1. 2.The holder of any licence granted under Part I of...

        2. 3.. . . . . . . . . ....

      3. Collection

        1. 4.(1) Subject to the following provisions of this Schedule, where...

        2. 4A.(1) Subject to the following provisions of this Schedule, the...

        3. 5.Paragraph 4 above does not apply to any assessment to...

        4. 6.Paragraph 4 above does not apply in relation to the...

        5. 7.Where, on an application made by a person who will...

        6. 7A.(1) Paragraph 7 above is subject to the following provisions...

        7. 8.The Board may, by notice in writing to the holder...

        8. 8A.(1) For the purposes of paragraphs 4A and 7A above...

        9. 9.In this Schedule “the Taxes Acts” has the same meaning...

    6. SCHEDULE 16

      . . .

    7. SCHEDULE 16A

      UNDERWRITERS ASSESSMENT AND COLLECTION OF TAX

      1. Preliminary

        1. 1.In this Schedule— “ agent ”, in relation to a...

      2. Returns by agent

        1. 2.(1) An inspector may, at any time after the end...

      3. Payments on account of tax

        1. 3.(1) In the case of a syndicate profit for a...

      4. Determinations by inspector

        1. 4.(1) If the inspector is satisfied that a return under...

      5. Appeals

        1. 5.(1) The agent may appeal against a determination under paragraph...

      6. Modification of determinations pending appeal

        1. 6.- (1) Where the agent appeals against a determination under...

      7. Apportionments of syndicate profit or loss

        1. 7.(1) Where a determination of a syndicate profit or loss...

      8. Individual members: effect of determinations

        1. 8.(1) A determination of a syndicate profit or loss for...

      9. Assessment of individual members: time limits

        1. 9.For the purposes of sections 36, 37,40 and 41 of...

      10. Suppleptiental: penalties

        1. 10.(1) If it appears to an inspector or the Board...

      11. Supplemental: interest

        1. 11.(1) Interest charged under paragraph 3(4) above shall be treated...

    8. SCHEDULE 17

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    9. SCHEDULE 18

      . . .

    10. SCHEDULE 19

      . . .

    11. SCHEDULE 20

      . . .

    12. SCHEDULE 21

      AMENDMENTS CONSEQUENTIAL ON ESTABLISHMENT OF THE STOCK EXCHANGE

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

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

      3. 3.. . . . . . . . . ....

      4. 4.. . . . . . . . . ....

      5. 5.In section 21 of the Taxes Management Act 1970—

      6. 6—9.. . . . . . . . . ....

    13. SCHEDULE 22

      ENACTMENTS REPEALED

      1. PART I Revenue Duties

      2. PART II INCOME TAX AND CORPORATION TAX

      3. PART III UNDERWRITERS

        1. These repeals have effect for the year 1973-74 and subsequent...

      4. PART IV THE STOCK EXCHANGE

      5. Part V Stamp Duty

        1. 1.Subject to paragraphs 2 and 3 below, these repeals have...

        2. 2.In so far as they relate to duty chargeable—

        3. 3.These repeals are without prejudice to subsections (3)(a) and (9)...