http://www.legislation.gov.uk/ukpga/1974/30/section/57Finance Act 1974An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1974-07-31texttext/xmlenStatute Law Database2014-12-18Expert Participation2012-04-01 PART IV MISCELLANEOUS AND GENERALCitation, interpretation, construction and repeals.571This Act may be cited as the Finance Act 1974.2In this Act “the Taxes Act” means the Income and Corporation Taxes Act 1970.3In this Act—aPart I, . . ., so far as it relates to value added tax, shall be construed as one with Part I of the Finance Act 1972;bPart 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 . . . ;cPart III, so far as it relates to capital gains tax or the computation of development gains, shall be construed as one withthe Capital Gains Tax Act 1979 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; andd. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Except 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.5If 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 Northern 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.6The 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Act (which include certain enactments which had ceased to have effect before the commencement of this Act) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.Words repealed by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(3), Sch. 6 Pt. I1972 c. 41. Words repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 158, Sch.8S. 57(3)(c) repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6), Sch.27 Part X in relation to disposals of interests in land taking place on or after 19 March Finance Act 1985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).Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 157(2)and Sch. 7para.8for 1979-80et seq.S. 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)1972 c.22.
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<Number>PART IV</Number>
<Title> MISCELLANEOUS AND GENERAL</Title>
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<Title>Citation, interpretation, construction and repeals.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1974/30/section/57" IdURI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57" id="section-57">
<Pnumber>57</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1974/30/section/57/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/1" id="section-57-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act may be cited as the Finance Act 1974.</Text>
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<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act “
<Term id="term-the-taxes-act">the Taxes Act</Term>
” means the Income and Corporation Taxes Act 1970.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1974/30/section/57/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/3" id="section-57-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In this Act—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1974/30/section/57/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/3/a" id="section-57-3-a">
<Pnumber>a</Pnumber>
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<Text>
Part I,
<CommentaryRef Ref="c1703023"/>
. . ., so far as it relates to value added tax, shall be construed as one with Part I of the
<CommentaryRef Ref="c1703024"/>
Finance Act 1972;
</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1974/30/section/57/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/3/b" id="section-57-3-b">
<Pnumber>b</Pnumber>
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<Text>
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 . . .
<CommentaryRef Ref="c1703025"/>
;
</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1974/30/section/57/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/3/c" id="section-57-3-c">
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<Addition ChangeId="d30p2583" CommentaryRef="c1703026">c</Addition>
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<Text>
<Emphasis>
<Addition ChangeId="d30p2583" CommentaryRef="c1703026">Part </Addition>
</Emphasis>
<Addition ChangeId="d30p2583" CommentaryRef="c1703026">
<Acronym Expansion="3">III</Acronym>
,
</Addition>
<Emphasis>
<Addition ChangeId="d30p2583" CommentaryRef="c1703026"> so far as it relates to capital gains tax or the computation of development gains, shall be construed as one with</Addition>
</Emphasis>
<Emphasis>
<Addition ChangeId="d30p2583" CommentaryRef="c1703026">
<Addition ChangeId="d30p2594" CommentaryRef="c1703027">the Capital Gains Tax Act</Addition>
</Addition>
</Emphasis>
<Addition ChangeId="d30p2583" CommentaryRef="c1703026">
<Addition ChangeId="d30p2594" CommentaryRef="c1703027">
1979
<CommentaryRef Ref="c1703027"/>
</Addition>
</Addition>
<Emphasis>
<Addition ChangeId="d30p2583" CommentaryRef="c1703026"> 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</Addition>
</Emphasis>
</Text>
</P3para>
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<Pnumber>
<CommentaryRef Ref="c1703026"/>
<CommentaryRef Ref="c1703029"/>
d
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
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</P2>
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<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
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<Pnumber>5</Pnumber>
<P2para>
<Text>
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
<CommentaryRef Ref="c1703030"/>
Northern 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.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1974/30/section/57/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/6" id="section-57-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>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.</Text>
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<Commentaries>
<Commentary id="c1703023" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00348" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>
,
<CitationSubRef id="c00349" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/3" CitationRef="c00348" SectionRef="section-177-3">s. 177(3)</CitationSubRef>
,
<CitationSubRef id="c00350" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/6/part/I" Operative="true" CitationRef="c00348" SectionRef="schedule-6-part-I">Sch. 6 Pt. I</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1703024" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1972/41" id="c00351" Year="1972" Class="UnitedKingdomPublicGeneralAct" Number="41">1972 c. 41</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1703025" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/14" id="c00352" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Capital Gains Tax Act 1979">Capital Gains Tax Act 1979 (c. 14, SIF 63:1)</Citation>
,
<CitationSubRef id="c00353" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/158" CitationRef="c00352" SectionRef="section-158">s. 158</CitationSubRef>
,
<CitationSubRef id="c00354" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/8" Operative="true" CitationRef="c00352" SectionRef="schedule-8">Sch.8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1703026" Type="F">
<Para>
<Text>
<CitationSubRef id="c00355" URI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/3" SectionRef="section-57-3">S. 57(3)</CitationSubRef>
(
<Emphasis>c</Emphasis>
) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00356" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 63:1)</Citation>
,
<CitationSubRef id="c00357" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/98/6" CitationRef="c00356" SectionRef="section-98-6">s. 98(6)</CitationSubRef>
,
<CitationSubRef id="c00358" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/27" Operative="true" CitationRef="c00356" SectionRef="schedule-27">Sch.27 Part X</CitationSubRef>
in relation to disposals of interests in land taking place on or after 19
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00359" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="March Finance Act 1985">March Finance Act 1985 (c. 54, SIF 63:1)</Citation>
, but without affecting the construction of 1979 (C) Sch. 5 para. 9(5).
</Text>
</Para>
</Commentary>
<Commentary id="c1703027" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/14" id="c00360" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Capital Gains Tax Act 1979">Capital Gains Tax Act 1979 (c. 14, SIF 63:1)</Citation>
,
<CitationSubRef id="c00361" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/157/2" Operative="true" CitationRef="c00360" SectionRef="section-157-2">s. 157(2)</CitationSubRef>
<Emphasis>and</Emphasis>
Sch. 7para.8
<Emphasis>for</Emphasis>
1979-80
<Emphasis>et seq.</Emphasis>
</Text>
</Para>
</Commentary>
<Commentary id="c1703029" Type="F">
<Para>
<Text>
<CitationSubRef id="c00362" URI="http://www.legislation.gov.uk/id/ukpga/1974/30/section/57/3/d" SectionRef="section-57-3-d">S. 57(3)(d)</CitationSubRef>
repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00363" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00364" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139" CitationRef="c00363" SectionRef="section-139">s. 139</CitationSubRef>
,
<CitationSubRef id="c00365" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/V/2" Operative="true" CitationRef="c00363" SectionRef="schedule-20-part-V-2">Sch. 20 Pt. V(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1703030" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1972/22" id="c00366" Year="1972" Class="UnitedKingdomPublicGeneralAct" Number="22">1972 c.22</Citation>
.
</Text>
</Para>
</Commentary>
</Commentaries>
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