Finance Act 1975
Finance Act 1975 (1975 c. 7)
- Finance Act 1975 (1975 c. 7)
- PART I Value Added Tax
- 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- PART II INCOME TAX AND CORPORATION TAX
- 5—12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 13—15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 16,17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- PART III CAPITAL TRANSFER TAX
- Main charging provisions
- 19 Capital transfer tax.
- 20—47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Estate duty and obsolete death duties
- 48 Interest on repayment of estate duty and on instalments of duty.
- 49 Abolition of estate duty and transitional provisions.
- 50 Final abolition of obsolete death duties.
- Supplemental
- 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 52 Consequential amendments and repeals.
- PART IV MISCELLANEOUS AND GENERAL
- 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 57 Appointment of General Commissioners in Scotland, and amendment of declaration to be made by certain officers.
- 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 59 Citation, interpretation, construction and repeals.
- SCHEDULES
- SCHEDULE 1 . . .
- SCHEDULE 2 . . .
- SCHEDULE 3 . . .
- SCHEDULE 4 Administration and Collection of Capital Transfer Tax
- Refusal of probate or administration where tax unpaid
- SCHEDULES 5—7 . . .
- SCHEDULE 8 Relief for Agricultural Property
- Part II Estate Duty
- Nature of relief
- Companies
- Limitation of relief
- Supplementary
- SCHEDULES 9,10 . . .
- SCHEDULE 11 Amendment of Estate Duty Enactments
- SCHEDULE 12 CONSEQUENTIAL AMENDMENTS
- General
- The Local Registration of Title (Ireland) Act 1891
- The Colonial Probates Act 1892
- The Land Registration Act 1925
- The Inheritance (Family Provision) Act 1938
- The Finance Act 1946
- The Crown Proceedings Act 1947
- Small Estates (Representation) Act 1961
- The Licensing Act 1964
- The Finance Act 1965
- The Income and Corporation Taxes Act 1970
- The Finance Act 1971
- The Land Charges Act 1972
- The Finance Act 1974
- The Inheritance (Family Provision) Act (Northern Ireland) 1960
- The Land Registration Act (Northern Ireland) 1970
- SCHEDULE 13 REPEALS
- PART I DEATH DUTIES
- Enactments of the Parliament of Northern Ireland
- PART II MISCELLANEOUS
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