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Finance Act 1974
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- UK Public General Acts
- 1974 c. 30
- PART IV
- Section 57
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- 01/02/1991- Amendment
- 27/07/1999- Amendment
- 01/05/2002
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57Citation, interpretation, construction and repeals.U.K.
(1)This Act may be cited as the Finance Act 1974.
(2)In this Act “the Taxes Act” means the Income and Corporation Taxes Act 1970.
(3)In this Act—
(a)Part I, F1. . ., so far as it relates to value added tax, shall be construed as one with Part I of the M1Finance Act 1972;
(b)Part II, so far as it relates to income tax, shall be construed as one with the Income Tax Acts; so far as it relates to corporation tax, shall be construed as one with the Corporation Tax Acts . . . F2;
[F3(c)Part III, so far as it relates to capital gains tax or the computation of development gains, shall be construed as one with[F4the Capital Gains Tax Act 1979 F4] so far as it relates to income tax shall be construed as one with the Income Tax Acts and, so far as it relates to corporation tax, shall be construed as one with the Corporation Tax Acts; and]
F3F5(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
(5)If the Northern Ireland Assembly passes provisions amending or replacing any enactment of the Parliament of Northern Ireland, or any Order in Council made under section 1(3) of the M2Northern Ireland (Temporary Provisions) Act 1972, referred to in this Act, the reference shall be construed as a reference to the enactment or order as so amended or, as the case may be, as a reference to those provisions.
(6)The enactments mentioned in Schedule 14 to this Act (which include certain enactments which had ceased to have effect before the commencement of this Act) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.
Textual Amendments
F1Words repealed by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(3), Sch. 6 Pt. I
F2Words repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 158, Sch.8
F3S. 57(3)(c) repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6), Sch.27 Part X in relation to disposals of interests in land taking place on or after 19 March Finance Act 1985 (c. 54, SIF 63:1), but without affecting the construction of 1979 (C) Sch. 5 para. 9(5).
F4Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 157(2)and Sch. 7para.8for 1979-80et seq.
F5S. 57(3)(d) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)
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