Finance Act 1978

9 & 10 Geo. 5. c. 32.

The Finance Act 1919.

Section 8.

Section 38(1).

15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.

The Customs and Excise Act 1952.

In section 37(1), the proviso.

Section 70.

In section 221(2), the words “and the component parts of any such mechanical lighters” and the words “or component parts thereof”.

In section 222, in subsection (1)(a), the words from “(other” to “flint)”, in subsection (2) the words “Subject to the next following subsection” and subsection (3).

In section 248(2), the words “manufacturer of glucose or saccharin”.

In section 249(5), the words “manufacturers of glucose or saccharin”.

In section 307(1), the definitions of “excise trade”, “excise trader”, “tobacco” and “tobacco refuse” and, in the definition of “importer”, the word “customs”.

Section 308(1) and (2).

In section 309, in subsection (3), the words from “such part” to the end and, in subsection (5), the words “customs or”.

Section 311.

Schedule 8.

1 & 2 Eliz. 2. c. 34.

The Finance Act 1953.

In section 3(3) the words from “other” to “domestic use”.

5 & 6 Eliz. 2. c. 49.

The Finance Act 1957.

In Schedule 2, in paragraph 1(2) the words from “and for the purposes” to the end, paragraph 1(3), paragraph 2 and paragraph 4(2)(b).

6 & 7 Eliz. 2 c. 6.

The Import Duties Act 1958.

In section 5(1), the words from “which” to the end.

1964 c. 92.

The Finance (No. 2) Act 1964

Sections 3 to 6.

Schedules 1 and 2.

1966 c. 18.

The Finance Act 1966.

Section 7.

1969 c. 16.

The Customs Duties (Dumping and Subsidies) Act 1969.

In section 5, subsection (2) and in subsection (3) the words from “shall be determined” to “except that”.

Section 10(2) and (5).

Sections 11 and 12.

In section 13(1) the words “growing or”.

Section 14(1) and (3).

1971 c. 12.

The Hydrocarbon Oil (Customs & Excise) Act 1971.

In paragraph 4 of Schedule 1, the words from “or, in Northern Ireland” to the end.

1972 c. 41.

The Finance Act 1972.

Section 128(1).

1972 c. 68.

The European Communities Act 1972.

In Part I of Schedule 3 the entry relating to the Customs Duties (Dumping and Subsidies) Act 1969.

In Schedule 4, paragraph 2(4).

1976 c. 40.

The Finance Act 1976.

Section 13.

1977 c. 36.

The Finance Act 1977.

Section 13.

1975 c. 45.

The Finance (No. 2) Act 1975.

Section 19(2).

1977 c. 36.

The Finance Act 1977.

Section 15.

1970 c. 10.

The Income and Corporation Taxes Act 1970.

In section 12 the word “female” wherever it occurs.

In section 13(a) the words “mother or other”.

Section 18(3) and (4).

In section 83, in subsections (1), (2) and (3) the words “estate or interest” (wherever they occur), subsection (4)(b)(iii) and subsection (6).

In section 134, subsection (1)(iii) (together with the word “and” immediately preceding it), in subsection (2) the words “estate or interest” and subsection (7).

In Schedule 1, in paragraph 11, in sub-paragraph (1) the words “Subject to sub-paragraph (3) below” and in sub-paragraph (3) the words from the beginning to “receipt of the request; and”.

1974 c. 30.

The Finance Act 1974.

In section 15(1) the words “the first £1,500 of”.

1976 c. 40.

The Finance Act 1976.

In Schedule 4, paragraph 6.

1977 c. 36.

The Finance Act 1977.

Section 21.

In section 22, in subsection (1), paragraphs (a), (b) and (d) and in paragraph (c) the words from “for” (where it first occurs) to “respectively, and”, and in subsection (3) the words from the beginning to “; and”.

Section 24.

Section 26(5).

Section 28.

In section 35(3) the words after the semi-colon.

1977 c. 53.

The Finance (Income Tax Reliefs) Act 1977.

Section 1.

1965 c. 25.

The Finance Act 1965.

In section 20(3), the words “Subject, in the case of an individual, to the next following section”.

Section 21.

In Schedule 10, in paragraph 13 the words “section 21 of this Act or”.

1966 c. 18.

The Finance Act 1966.

In Schedule 10, paragraph 2(3).

1970 c. 10.

The Income and Corporation Taxes Act 1970.

Section 265(3)(b).

In Schedule 15, in paragraph 11, in Part 11 of the Table the entry relating to section 21(2) of the Finance Act 1965.

1971 c. 68.

The Finance Act 1971.

Section 57.

Schedule 11.

1972 c. 41.

The Finance Act 1972.

In section 112(3)(c), the words “(or would have been chargeable apart from section 21 of the Finance Act 1965)”.

In section 119(2)(a), the words “but not for the purposes of section 57 of the Finance Act 1971 (exemption or relief for small disposals)”.

1974 c. 30.

The Finance Act 1974.

Section 34.

1975 c. 45.

The Finance (No. 2) Act 1975.

Section 55.

1976 c. 40.

The Finance Act 1976.

Section 51.

Section 52(2) and (4).

In section 56(2)(a), the words “(but not for the purposes of section 57 of the Finance Act 1971)”.

1977 c. 36.

The Finance Act 1977.

Section 44.

1975 c. 7.

The Finance Act 1975.

Section 47(1), (2) and (5).

In Schedule 4, in paragraph 13(7) the words “or on any particular question”.

In Schedule 6, in paragraph 15(4A) the words “or body” (in both places).

1976 c. 40.

The Finance Act 1976.

In section 73(b) the words “made” and “treated as made”.

In section 90, subsection (2), in subsection (3)(a) the words “or, as the case may be, the company whose shares are disposed of” and in subsection (3)(c) the words “or, as the case may be, the disposition of its shares”.

In Schedule 10, in paragraph 1 the words “made” and “treated as made”, in paragraph 3(1)(b) the word “and” and paragraph 9.

In Schedule 14, paragraph 19.