Search Legislation

Finance Act 1975

Status:

This is the original version (as it was originally enacted).

5(1)In Article 5(1)(c) of the [S.I. 1972 No. 1100.] Finance (Northern Ireland) Order 1972 (which gives relief for a surviving spouse up to a limit of £15,000) the words " up to a limit of £15,000 " shall be omitted.

(2)In Schedule 2 to that Order (provisions supplementary to Article 5)—

(a)in paragraph 15—

(i)in sub-paragraph (a) after the words " sub-paragraph (a)" there shall be inserted the words " or (c) "; and

(ii)in sub-paragraph (b) the words " or (c)" shall be omitted;

(b)in paragraph 17—

(i)in sub-paragraph (a) after the words " sub-paragraph (a)" there shall be inserted the words " or (c) "; and

(ii)in sub-paragraph (b) the words " or (c)" (in each place where those words appear) shall be omitted;

(c)in paragraph 19, in sub-paragraph (a) the words " or (c)" shall be omitted ; and

(d)in paragraph 20, the words " or (c)" shall be omitted.

(3)Where one party to a marriage dies after 12th November 1974 and subsequently (but before the passing of this Act) the other party dies, section 2(1) of the [1954 c. 23 (N.I.).] Finance Act (Northern Ireland) 1954 shall have effect in relation to the death of that other party with the omission of the words inserted by paragraph 26 of Schedule 2 to the [S.I. 1972 No. 1100.] Finance (Northern Ireland) Order 1972.

(4)The preceding provisions of this paragraph do not apply where, immediately before the death, the deceased but not his spouse was domiciled in the United Kingdom.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources