http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enactedFinance Act 1976Excise dutiesCorporation taxIncome taxTaxStamp dutiesKing's Printer of Acts of Parliament2019-09-04 SCHEDULESSCHEDULE 14 Settled Property Capital distributions 3 After subsection (2) of section 51 there shall be inserted— 2A Subsection (2) above shall not have effect in relation to capital distributions ; but, except where the context otherwise requires, references in this Part of this Act to chargeable transfers or to the values transferred by them shall be construed as including references to capital distributions or to the amounts on which tax is chargeable in respect of them.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1976/40/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1976/40" NumberOfProvisions="301" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted</dc:identifier>
<dc:title>Finance Act 1976</dc:title>
<dc:subject>Excise duties</dc:subject>
<dc:subject>Corporation tax</dc:subject>
<dc:subject>Income tax</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:subject>Stamp duties</dc:subject>
<dc:contributor/>
<dc:creator/>
<dc:rights/>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2019-09-04</dc:modified>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1976/40/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1976/40/enacted" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1976/40/introduction/enacted" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1976/40/body/enacted" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1976/40/schedules/enacted" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1976/40/contents/enacted" title="Table of Contents"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/enacted" title="Schedule 14"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/2/enacted" title="Paragraph; Schedule 14 Paragraph 2"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/2/enacted" title="Paragraph; Schedule 14 Paragraph 2"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/4/enacted" title="Paragraph; Schedule 14 Paragraph 4"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/4/enacted" title="Paragraph; Schedule 14 Paragraph 4"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification>
<ukm:Year Value="1976"/>
<ukm:Number Value="40"/>
<ukm:EnactmentDate Date="1976-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1976/40/pdfs/ukpga_19760040_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="301"/>
<ukm:BodyParagraphs Value="142"/>
<ukm:ScheduleParagraphs Value="159"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="4"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules>
<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1976/40/schedule/14" NumberOfProvisions="21" NumberFormat="default" id="schedule-14">
<Number>SCHEDULE 14</Number>
<TitleBlock>
<Title>Settled Property</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/crossheading/capital-distributions/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1976/40/schedule/14/crossheading/capital-distributions" NumberOfProvisions="8" id="schedule-14-crossheading-capital-distributions">
<Title>Capital distributions</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1976/40/schedule/14/paragraph/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1976/40/schedule/14/paragraph/3" id="schedule-14-paragraph-3">
<Pnumber>3</Pnumber>
<P1para>
<Text>After subsection (2) of section 51 there shall be inserted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default" NumberFormat="default">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>Subsection (2) above shall not have effect in relation to capital distributions ; but, except where the context otherwise requires, references in this Part of this Act to chargeable transfers or to the values transferred by them shall be construed as including references to capital distributions or to the amounts on which tax is chargeable in respect of them.</Text>
</P2para>
</P2>
</BlockAmendment>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
</Legislation>