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Finance (No. 2) Act 1987

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You searched for provisions that are applicable to Scotland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part I Income Tax, Corporation Tax and Capital Gains TaxPrevious MatchNext Match

    1. Chapter I Profit-Related PayPrevious MatchNext Match

      1. PreliminaryPrevious MatchNext Match

        1. 1—17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. Chapter II Personal Pension SchemesPrevious MatchNext Match

      1. 18—57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    3. Chapter III GeneralPrevious MatchNext Match

      1. 58—63.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      2. 64. Limitation of other reliefs in dealings involving dual resident investing companies.Previous MatchNext Match

      3. 65—68. Controlled foreign companies: acceptable distribution policy.Previous MatchNext Match

      4. MiscellaneousPrevious MatchNext Match

        1. 69. Disclosure of employment information obtained from Inland Revenue.Previous MatchNext Match

        2. 70, 71.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

        3. 72.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

        4. 73. Recognised investment exchanges.Previous MatchNext Match

    4. Chapter IV Capital GainsPrevious MatchNext Match

      1. Companies’ chargeable gainsPrevious MatchNext Match

        1. 74—77. General rules.Previous MatchNext Match

      2. MiscellaneousPrevious MatchNext Match

        1. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

        2. 79. Building societies: groups of companies.Previous MatchNext Match

        3. 80. Roll-over relief not available for gains on oil licences.Previous MatchNext Match

        4. 81. Commodity and financial futures and options.Previous MatchNext Match

    5. Chapter V Taxes Management ProvisionsPrevious MatchNext Match

      1. Company returnsPrevious MatchNext Match

        1. 82. Return of profits.Previous MatchNext Match

        2. 83. Failure to make return for corporation tax.Previous MatchNext Match

        3. 84.(1) . . . . . . . . ....Previous MatchNext Match

        4. 85. Interest on overdue corporation tax etc.Previous MatchNext Match

        5. 86. Supplementary provisions as to interest on overdue tax.Previous MatchNext Match

        6. 87. Interest on tax overpaid.Previous MatchNext Match

        7. 88. Recovery of overpayment of tax etc.Previous MatchNext Match

        8. 89.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      2. MiscellaneousPrevious MatchNext Match

        1. 90.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

        2. 91. Close companies: loans to participators.Previous MatchNext Match

        3. 92, 93.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

        4. 94. Failure to do things within a limited time.Previous MatchNext Match

        5. 95. Interpretation of Chapter V and consequential and supplementary provisions.Previous MatchNext Match

  3. Part II Inheritance Tax etc.Previous MatchNext Match

    1. 96. Interests in possession.Previous MatchNext Match

    2. 97. Acceptance in lieu: capital transfer tax and estate duty.Previous MatchNext Match

    3. 98. Personal pension schemes.Previous MatchNext Match

  4. Part III Miscellaneous and SupplementaryPrevious MatchNext Match

    1. 99.Stamp duty: options etc.Previous MatchNext Match

    2. 100.Stamp duty reserve tax.Previous MatchNext Match

    3. 101. Oil taxation.Previous MatchNext Match

    4. 102. Government fees and charges.Previous MatchNext Match

    5. 103. Consumption in port of goods transhipped for use as stores etc. Previous MatchNext Match

    6. 104. Short title, interpretation, construction and repeals.Previous MatchNext Match

  5. SCHEDULES

    1. SCHEDULES 1—5Previous MatchNext Match

      . . . Previous MatchNext Match

    2. SCHEDULE 6Previous MatchNext Match

      Management Provisions: Supplementary and Consequential ProvisionsPrevious MatchNext Match

      1. Companies’ capital gainsPrevious MatchNext Match

        1. 1.. . . . . . . . . ....Previous MatchNext Match

        2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        3. 3.. . . . . . . . . ....Previous MatchNext Match

        4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      2. Relief for unremittable incomePrevious MatchNext Match

        1. 6.. . . . . . . . . ....Previous MatchNext Match

        2. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      3. Lloyd’s underwriting agentsPrevious MatchNext Match

        1. 8.. . . . . . . . . ....Previous MatchNext Match

    3. SCHEDULE 7Previous MatchNext Match

      Inheritance Tax: Interests in PossessionPrevious MatchNext Match

      1. 1.After section 54 of the Inheritance Tax Act 1984 (in...Previous MatchNext Match

      2. 2.In section 56 of the 1984 Act (exclusion of certain...Previous MatchNext Match

      3. 3.(1) Section 201 of the 1984 Act (liability for tax...Previous MatchNext Match

      4. 4.(1) Section 216 of the 1984 Act (delivery of accounts)...Previous MatchNext Match

      5. 5.In section 265 of the 1984 Act (chargeable transfers affecting...Previous MatchNext Match

    4. SCHEDULE 8Previous MatchNext Match

      Amendments of Schedule 10 to Finance Act 1987Previous MatchNext Match

      1. 1.At the end of paragraph 1 (interpretation) there shall be...Previous MatchNext Match

      2. 2.(1) In paragraph 5 (content of nomination) in sub-paragraph (1)(b)—...Previous MatchNext Match

      3. 3.(1) In paragraph 8 (revision of nominations) after sub-paragraph (2)...Previous MatchNext Match

      4. 4.In paragraph 9 (effective volume for nominated transactions) for sub-paragraph...Previous MatchNext Match

      5. 5.(1) In paragraph 11 (which defines the aggregate nominated proceeds...Previous MatchNext Match

      6. 6.In paragraph 12 (nominations of blended oil by a participator...Previous MatchNext Match

    5. SCHEDULE 9Previous MatchNext Match

      RepealsPrevious MatchNext Match

      1. Part I Income Tax and Corporation Tax: GeneralPrevious MatchNext Match

        1. 1.The repeals in sections 21 and 22 of the Finance...Previous MatchNext Match

        2. 2.The repeal in section 65 of the Finance Act 1982...Previous MatchNext Match

      2. Part II Capital GainsPrevious MatchNext Match

        1. 1.The repeals of section 84(2) to (4) of the Finance...Previous MatchNext Match

        2. 2.The remaining repeals have effect with respect to accounting periods...Previous MatchNext Match

      3. Part III Inheritance TaxPrevious MatchNext Match

      4. Part IV Stamp Duty Reserve TaxPrevious MatchNext Match

      5. Part V Oil TaxationPrevious MatchNext Match

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