PART III Income Tax, Corporation Tax and Capital Gains Tax
27.Relief for individuals carrying on trade etc. partly abroad
28.Farming and market gardening: relief for fluctuating profits
32.Sale of land with right to repurchase: restriction of relief
33.Deduction rate for sub-contractors in the construction industry
39.Capital allowances: agricultural and forestry buildings and works
SCHEDULES
Amendments of Customs Duties (Dumping and Subsidies Act) 1969
1.In section 1 (charge of anti-dumping duties) in subsection (5)...
2.In section 2 (relief where margin of dumping lower than...
3.In section 3 (ascertainment of export price from country of...
4.(1) In section 4 (ascertainment of fair market price in...
6.In section 6 (determination of export price and fair market...
7.In section 10 (additional provisions as to duties and reliefs)...
8.Section 11 (drawback on exportation) and section 12 (other reliefs...
9.In section 13 (construction of references to production of goods,...
10.In section 14 (power to require information from importers) subsections...
Relevant Income of Close Companies—Amendments of Finance Act 1972, Schedule 16, Part II
Relief for Gains Less than £9,500
Customs and Excise Consolidation Amendments
Collection and management of, and certain reliefs from, duties
9.In section 37(1) of the 1952 Act (Channel Island goods)...
11.In section 80(1) of the 1952 Act (warehoused goods) in...
12.In section 85(1) of the 1952 Act (deficiency in warehoused...
13.In section 259(1) of the 1952 Act (composite goods), for...
15.In section 272(1) of the 1952 Act (duty-free goods for...
16.In section 285(2)(b) of the 1952 Act (imprisonment in default),...
17.In section 287 of the 1952 Act (application of penalties),...