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This is the original version (as it was originally enacted).
PART III Income Tax, Corporation Tax and Capital Gains Tax
35.Life assurance: qualifying policies and policies on the lives of children
49.Relief for interest: loans for investment in close companies
55.Application of advance corporation tax on purchase of company's own shares
59.Manufactured dividends: extension to certain securities issued by building societies
60.Limitation on meaning of " distribution " for corporation tax
61.Maintenance funds for historic buildings: reimbursement of settlor
65.Double taxation relief: interest on certain overseas loans
66.Double taxation relief: underlying tax reffecting interest on loans
SCHEDULES
Provisions Substituted in Vehicles (Excise) Act 1971 (c. 10)
Provisions Substituted in Vehicles (Excise) Act (Northern Ireland) 1972 (N.I. c. 10)
Sub-Contractors in the Construction Industry
2.In subsection (2)(c) of that section, for the words "by...
4.In subsection (7) of that section, after paragraph (g) there...
5.After that section there shall be inserted— Provision for limited...
8.In sub-paragraph (2) of that paragraph for the words from...
12.After sub-paragraph (1) of that paragraph there shall be inserted—...
Purchase of Own Shares by Unquoted Trading Company
Conditions for application of section 53(1)
1.(1) The vendor must be resident and ordinarily resident in...
3.(1) If immediately after the purchase the vendor owns shares...
4.(1) If immediately after the purchase any associate of the...
5.(1) This paragraph applies where the company making the purchase...
6.(1) This paragraph applies where the company making the purchase...
7.(1) The vendor must not immediately after the purchase be...
Capital Allowances for Assets Leased Outside the United Kingdom
Capital Allowances for Dwelling-Houses Let on Assured Tenancies
Capital Transfer Tax : Maintenance Funds for Historic Buildings
Capital Transfer Tax Settlements Without Interests in Possession
3.For section 43(5) of that Act there shall be substituted—...
6.In section 51(5) of that Act, the words "(except paragraph...
8.For paragraph 4(3) of that Schedule there shall be substituted—...
11.In paragraph 13 of that Schedule— (a) in sub-paragraph (5)(b)...
12.In paragraph 14(4)(b) of that Schedule for the words "paragraph...
13.In paragraph 19(1)(c) of that Schedule after the words "...
14.In paragraph 20(1)(b) of that Schedule after the words "...
15.In paragraph 25(5) of that Schedule for the words from...
17.In paragraph 16(6) of that Schedule, for the words from...
18.In paragraph 17(3)(b) of that Schedule, after the word "...
21.In paragraph 9A of that Schedule for the words "relevant...
22.In paragraph 11 of that Schedule, for sub-paragraph (5) there...
Alternative Valuation of Ethane Used for Petrochemical Purposes
Supplementary Provisions Relating to APRT
1.The National Savings Bank Act 1971 shall have effect subject...
2.In subsection (2) of section 3 (provisions as to investment...
4.(1) In subsection (1) of section 5 (interest on ordinary...
5.(1) In section 6 (interest on investment deposits) at the...
6.In section 7 (withdrawal of deposits)— (a) in subsection (1)...
8.In section 27 (interpretation) after the definition of " the...
Dissolution of Board of Referees: Consequential Provision
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