Income and Corporation Taxes Act 1970 (repealed 6.4.1992)
Income and Corporation Taxes Act 1970 (repealed 6.4.1992) (1970 c. 10)
- Income and Corporation Taxes Act 1970 (repealed 6.4.1992) (1970 c. 10)
- 1—51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part II Annual Payments and Interest
- 51A General rule.
- 51B Qualifying maintenance payments.
- 52—66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 67—107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part VI Schedule D
- Chapter I The Charge
- 108—110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 111 Woodlands managed on a commercial basis.
- 112—167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part VII Loss Relief
- 168 Set-off against general income.
- 169 Extension of right of set-off to capital allowances.
- 170 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 171 Carry-forward against subsequent profits.
- 172, 173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 174 Carry-back of terminal losses.
- 175—237. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part XI Company Taxation
- Chapter I Main Provisions
- General system of taxation
- 238 Charge to corporation tax.
- 239—242. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Corporation tax
- 243 General scheme of corporation tax.
- 244 Time for payment of corporation tax: companies trading before financial year 1965.
- 245—266. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 267 Company reconstruction or amalgamation: transfer of assets.
- 267A Insurance companies: transfers of business.
- 268A Postponement of charge on transfer of assets to non-resident company.
- 269 Interest charged to capital.
- Transfers concerning companies of different member States
- 269A Transfer of a UK trade.
- 269B Section 269A: anti-avoidance.
- 269C Transfer of a non-UK trade.
- 269D Section 269C: anti-avoidance.
- Gilt-edged securities: restrictions on exemptions
- 270 Charge to tax on certain disposals of United Kingdom securities.
- 271 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Groups of companies
- 272 Groups of companies: definitions.
- 273 Transfers within a group.
- 273A Transfer of United Kingdom branch or agency.
- 274 Transfers within a group: trading stock.
- 275 Disposal or acquisition outside a group.
- 276 Replacement of business assets by members of a group.
- 277 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 278 Company ceasing to be member of a group.
- 278A Exemption from charge under s. 278 in the case of certain mergers.
- 279 Shares in subsidiary member of a group.
- Losses attributable to depreciatory transactions
- 280 Transactions in a group.
- 281 Dividend stripping.
- Chapter III Close Companies
- 282—303. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part XII Special Classes of Companies and Businesses
- 304, 305. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 306 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 307—337. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Trade unions
- 338 Exemption for trade unions.
- Chapter IV Savings Banks, Industrial and Provident Societies, Building Societies and Mutual Business
- 339—341A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 342 Disposals of land between the Housing Corporation . . . and housing associations.
- 342A Disposals by Housing Corporation and and certain housing associations.
- 342B Disposals by Northern Ireland housing associations.
- 343—496. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part XVIII Double Taxation Relief
- Chapter I The Principal Reliefs
- 497 Relief by agreement with other countries.
- 498—514. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 515 Postponement of capital allowances to secure double taxation relief.
- 516—535. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part XX General
- 536 Commencement.
- 537 Savings, transitory provisions and consequential amendments.
- 538 Repeals.
- 539 Continuity and construction of references to old and new law.
- 540 Short title and construction.
- SCHEDULES 1-13 . . .
- SCHEDULE 14 SAVINGS AND TRANSITORY PROVISIONS
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- SCHEDULE 15 Consequential Amendments
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- Friendly societies and trade unions
- Post-war credits
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- General powers of amendment in Acts relating to overseas countries
- Translation of references to enactments repealed and re-enacted
- Table Part I
- The Finance Act 1966 (1966 c. 18)
- The Finance Act (1968 c. 44)
- Part II
- The Finance Act 1952 (1952 c. 33)
- The Finance Act 1965 (1965 c. 25)
- The Land Commission Act 1967 (1967 c. 1)
- The Provisional Collection of Taxes Act 1968 (1968 c. 2)
- The Trustee Savings Banks Act 1969 (1969 c. 50)
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- SCHEDULE 16 . . .
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