Words repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

S. 75(3)(b) repealed (with savings) by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11

Words repealed by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

Unreliable margin note

The text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14 is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

1970 c. 10.

http://www.legislation.gov.uk/ukpga/1975/45/section/75Finance (No. 2) Act 1975An 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.1975-08-01texttext/xmlenStatute Law Database2015-09-07Expert Participation2004-07-01Part IV Miscellaneous and General
75Citation, interpretation, construction and repeals.(1)

This Act may be cited as the Finance (No. 2) Act 1975.

(2)

In this Act “the Taxes Act” means the Income and Corporation Taxes Act 1970; . . .

(3)

In this Act—

(a)

Part I, except sections 2 to 6, shall be construed as one with the Customs and Excise Act 1952;

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

Part III, 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 . . .

(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)

The enactments mentioned in Schedule 14 to this Act (Part IV of which includes certain enactments which had ceased to have effect before the commencement of this Act) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1975/45"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1975/45"/>
<FRBRdate date="1975-08-01" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="45"/>
<FRBRname value="1975 c. 45"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1975/45/2004-07-01"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1975/45/2004-07-01"/>
<FRBRdate date="2004-07-01" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1975/45/2004-07-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1975/45/2004-07-01/data.akn"/>
<FRBRdate date="2024-12-07Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="1975-08-01" eId="date-enacted" source="#"/>
<eventRef date="2004-07-01" eId="date-2004-07-01" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2004-07-01" type="jurisdiction"/>
<restriction href="#body" refersTo="#period-from-2004-07-01" type="jurisdiction"/>
<restriction href="#part-IV" refersTo="#period-from-2004-07-01" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#section-75" refersTo="#c7098781"/>
<uk:commentary href="#section-75" refersTo="#c7098791"/>
<uk:commentary href="#section-75" refersTo="#c7098801"/>
<uk:commentary href="#section-75" refersTo="#c7098811"/>
<uk:commentary href="#section-75" refersTo="#c7098821"/>
<uk:commentary href="#section-75" refersTo="#c7098831"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2004-07-01">
<timeInterval start="#date-2004-07-01" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7098801" marker="F1">
<p>
Words repealed by
<ref eId="c00319" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2)</ref>
,
<ref eId="c00320" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/3">s. 177(3)</ref>
,
<ref eId="c00321" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/6/part/I">Sch. 6 Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7098821" marker="F2">
<p>
<ref eId="c00322" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/3/b">S. 75(3)(b)</ref>
repealed (with savings) by
<ref eId="c00323" href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55)</ref>
,
<ref eId="c00324" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/50/2">s. 50(2)</ref>
,
<ref eId="c00325" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/11">Sch. 11</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7098831" marker="F3">
<p>
Words repealed by
<ref eId="c00326" href="http://www.legislation.gov.uk/id/ukpga/1979/14">Capital Gains Tax Act 1979 (c. 14)</ref>
,
<ref eId="c00327" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/14/section/157/1">ss. 157(1)</ref>
,
<ref eId="c00328" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/14/section/158">158</ref>
,
<ref eId="c00329" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/6/paragraph/10/2/b">Sch. 6 para. 10(2)(b)</ref>
,
<ref eId="c00330" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/8">Sch. 8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c7098781" marker="C1">
<p>Unreliable margin note</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c7098811" marker="C2">
<p>The text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14 is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c7098791" marker="M1">
<p>
<ref eId="c00318" href="http://www.legislation.gov.uk/id/ukpga/1970/10">1970 c. 10</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1975/45/section/75</dc:identifier>
<dc:title>Finance (No. 2) Act 1975</dc:title>
<dc:description>An 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.</dc:description>
<dc:date>1975-08-01</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2015-09-07</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2004-07-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1975"/>
<ukm:Number Value="45"/>
<ukm:EnactmentDate Date="1975-08-01"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1975/45/pdfs/ukpga_19750045_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="56"/>
<ukm:BodyParagraphs Value="39"/>
<ukm:ScheduleParagraphs Value="17"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<body eId="body">
<part eId="part-IV">
<num>Part IV</num>
<heading> Miscellaneous and General</heading>
<section eId="section-75" uk:target="true">
<num>75</num>
<heading>Citation, interpretation, construction and repeals.</heading>
<subsection eId="section-75-1">
<num>(1)</num>
<content>
<p>
This Act may be cited as the Finance (
<abbr title="Number">No.</abbr>
2) Act 1975.
</p>
</content>
</subsection>
<subsection eId="section-75-2">
<num>(2)</num>
<content>
<p>
In this Act “
<term refersTo="#term-the-taxes-act" eId="term-the-taxes-act">the Taxes Act</term>
” means the
<noteRef href="#c7098791" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Income and Corporation Taxes Act 1970; . . .
<noteRef href="#c7098801" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</subsection>
<subsection eId="section-75-3">
<num>(3)</num>
<intro>
<p>In this Act—</p>
</intro>
<level class="para1" eId="section-75-3-a">
<num>(a)</num>
<content>
<p>Part I, except sections 2 to 6, shall be construed as one with the Customs and Excise Act 1952;</p>
</content>
</level>
<level class="para1" eId="section-75-3-b">
<num>(b)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c7098821" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</level>
<level class="para1" eId="section-75-3-c">
<num>(c)</num>
<content>
<p>
Part III, 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 . . .
<noteRef href="#c7098831" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</level>
</subsection>
<subsection eId="section-75-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-75-5">
<num>(5)</num>
<content>
<p>The enactments mentioned in Schedule 14 to this Act (Part IV of which includes 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.</p>
</content>
</subsection>
</section>
</part>
</body>
</act>
</akomaNtoso>