PART I CUSTOMS AND EXCISE AND VALUE ADDED TAX
1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (GENERAL)
7–16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18–20.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22, 23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25–28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31–33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36, 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULES
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TREATMENT OF DEVELOPMENT GAINS UNDER THE TAX ACTS
ADAPTATIONS AND AMENDMENTS OF PROVISIONS RELATING TO THE TAXATION OF CAPITAL GAINS
SUPPLEMENTARY PROVISIONS ABOUT DEEMED DISPOSALS UNDER SECTION 45
MATTERS ARISING OUT OF CHAPTERS I AND II OF PART III OF THIS ACT
PART I PROVISIONS HAVING EFFECT IN GREAT BRITAIN
1.(1) This Part of this Schedule, except paragraphs 6 and...
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3-4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6–8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals do not apply in relation to interest excepted...
PART II SHARE OPTION AND SHARE INCENTIVE SCHEMES
These repeals do not affect the cases excepted by section...
Part III Stamp Duty Repeals Having Effect from 1st May 1974
These repeals have effect as from 1st May 1974.
Part IV Stamp Duty Repeals having effect from 1st August 1974
These repeals take effect on 1st August 1974.
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