Finance Act 1968
Finance Act 1968 (1968 c. 44)
- Finance Act 1968 (1968 c. 44)
- 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8, 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 11—22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 24—30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 35—37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 38, 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Betterment levy
- 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part IV The Special Charge
- 41 The special charge.
- 42 Investment income.
- 43 Due date, interest and administration.
- 44 Husband and wife.
- 45 Close companies.
- 46 Relief where income attributable to period of years was received in 1967–68.
- 47 Relief where capital is subject to estate duty or capital gains tax.
- 48 Relief in respect of error or mistake,
- 49 Double taxation relief.
- 50 Transactions designed to avoid liability.
- 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part VI Miscellaneous
- 53 Interest on overdue tax.
- 54 Premium savings bonds: increase of prize money.
- 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 60 Provisional collection of taxes.
- 61 Citation, interpretation, construction, extent and repeals.
- Schedules
- Schedules 1—4. . . .
- Schedule 5. . . .
- Schedule 6. . . .
- Schedule 7. . . .
- Schedules 8—10. . . .
- Schedules 11, 12. . . .
- Schedule 13. . . .
- Schedule 14. . . .
- Schedule 15. Special Charge: Trusts
- Income out of capital, et ceteralaetc.
- Recovery of charge from trustees
- Income derived from another trust
- Notice to persons answerable for a trust
- Application of trust property in payment of charge
- Foreign trusts
- Limitation of liability of trustees
- Interpretation
- Schedule 16. Special Charge: Close Companies
- Special Apportionments
- Recovery of special charge from company
- Schedule 17. . . .
- SCHEDULE 18 Premium Savings Bonds: New Terms
- Schedule 19 . . .
- schedule 20 REPEALS
- PART I CUSTOMS AND EXCISE REPEALS
- PART II DOUBLE TAXATION RELIEF REPEALS
- PART III CAPITAL GAINS REPEALS
- PART IV ESTATE DUTY REPEALS
- PART V EXCHANGE CONTROL REPEALS
- PART VI MISCELLANEOUS REPEALS
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