Finance Act 1978

PART I CUSTOMS AND EXCISE

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3—5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Anti-dumping measures on ECSC products.

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 Vehicles Excise Duty: Great Britain.

9 Vehicles Excise Duty: Northern Ireland.

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART II VALUE ADDED TAX

11 Registration.

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER IGENERAL

13—28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29 Divers and diving supervisors.

30—36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37—40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41—43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER II CAPITAL GAINS

44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45 Chattel exemption.

46—52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER III PROFIT SHARING SCHEMES

53—61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IV CAPITAL TRANSFER TAX

62, 63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64—74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART V MISCELLANEOUS AND SUPPLEMENTARY

77 Disclosure of information to tax authorities in other member States.

78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

80 Short title, interpretation, construction and repeals.

1In section 1 (charge of anti-dumping duties) in subsection (5)...

2In section 2 (relief where margin of dumping lower than...

3In section 3 (ascertainment of export price from country of...

4(1) In section (4) ascertainment of fair market price in...

5(1) In section 5 (meaning of country of origin) in...

6In section 6 (determination of export price and fair market...

7In section 10 (additional provisions as to duties and reliefs)...

8Section 11 (drawback on exportations) and section 12 (other reliefs...

9In section 13 (construction of references to production of goods...

10In section 14 (power to require information from importers) subsections...

SCHEDULES 2—5 . . .

SCHEDULE 6 . . .

SCHEDULES 7 AND 8 . . .

SCHEDULE 9 . . .

SCHEDULE 10 . . .

SCHEDULE 11 EMPLOYEE TRUSTS

The Finance Act 1975

1. . . . . . . . . ....

2. . . . . . . . . ....

3. . . . . . . . . ....

SCHEDULE 12 . . .

SCHEDULE 13 REPEALS

PART I Customs and Excise

PART II Value Added Tax

PART III Income Tax

PART IV Capital Gains

PART V Capital Transfer Tax

Royal arms

Finance Act 1978

1978 CHAPTER 42

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.

[31st July 1978]X1X2