Search Legislation

Advanced Search

Finance Act 1976

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1976. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. Part I Customs and Excise

    1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 2, 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 4, 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 6.(1) . . . . . . . . ....

    5. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 9, 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. Vehicles excise duty

      1. 11. Information about goods vehicles and registration of trailers.

      2. 12. Charges on request for registration number.

      3. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part II Value Added Tax

    1. 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 20.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 21, 22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 23. Failure of resolution under Provisional Collection of Taxes Act 1968.

  4. Part III Income Tax, Corporation Tax and Capital Gains Tax

    1. CHAPTER I General

      1. 24—38.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 39—42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 44—50.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 52, 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 54. Capital gains: compulsory acquisition of aircraft and shipbuilding shares.

    8. 55, 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 57. Investigatory powers.

    10. 58. Recovery of tax in sheriff court.

    11. 59. Post-war credits.

    12. CHAPTER II Benefits derived by Company Directors and others from their Employment

      1. 60–71.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    13. 72.(1) . . . . . . . . ....

  5. Part IV

    1. 73–125.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. Part V Miscellaneous and Supplementary

    1. 126.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 127.Stamp duty: stock exchange transfers

    3. 128.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 129.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 130. Petroleum revenue tax.

    6. 131. Inter-American Development Bank.

    7. 132. Citation, interpretation, construction and repeals.

  7. SCHEDULES

    1. SCHEDULES 1, 2

    2. SCHEDULE 3

      1. 1.. . . . . . . . . ....

      2. 2–4.. . . . . . . . . ....

      3. 5.. . . . . . . . . ....

      4. 6.. . . . . . . . . ....

      5. 7.. . . . . . . . . ....

      6. 8.. . . . . . . . . ....

      7. 9.. . . . . . . . . ....

    3. SCHEDULE 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. SCHEDULE 6

      Sections to be Substituted for Section 20 of Taxes Management Act 1970

      1. Power to call for documents of taxpayer and others. (1) Subject to this section, an inspector may by notice...

    6. SCHEDULES 7, 8

    7. SCHEDULE 9

      Amendments of Tax Acts Consequent on Part III, Chapter II

      1. Part I Replacement of Section 15 of the Taxes Management Act 1970 (c. 9)

        1. Taxes Management Act 1970

          1. 1.For section 15 of the Taxes Management Act 1970 (return...

          2. 2.For the year 1976–77 the section substituted by paragraph 1...

          3. 3, 4.. . . . . . . . . ....

        2. Finance Act 1974

          1. 5.In section 24 of the Finance Act 1974 (returns relating...

        3. Savings

          1. 6.Nothing in this Part of this Act shall prejudice the...

      2. PART II OTHER AMENDMENTS

        1. 7.The amendments set out in this Part of this Schedule...

        2. 8, 9.. . . . . . . . . ....

        3. Taxes Management Act 1970

          1. 10.(1) In section 35(2) of the Taxes Management Act 1970,...

          2. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          3. 12–16.. . . . . . . . . ....

    8. SCHEDULES 10–14.

    9. SCHEDULE 15

      Repeals

      1. Part I Customs and Excise

        1. 1. The repeals in section 307 of the Customs and...

        2. 2. The repeals in section 34 of the Customs and...

      2. Part II Value Added Tax

        1. The repeal in Schedule 3 to the Finance Act 1972...

      3. Part III Income Tax, Corporation Tax and Capital Gains Tax

        1. 1.The repeals in the Capital Allowances Act 1968 have effect...

        2. 2.The repeal in section 67(1) of the Taxes Management Act...

        3. 3.The following repeals have effect for 1977–78 and subsequent years—...

        4. 4.In the case of the enactments mentioned in paragraphs 3,...

        5. 5.In the case of the enactments mentioned in section 49(2)(a)...

        6. 6.The repeal of section 68(2) of the Finance Act 1972...

        7. 7.The repeals in Schedule 12 to the Finance Act 1975...

        8. 8.The repeal of section 24(2) of the Income and Corporation...

        9. 9.The repeal of section 35 of the Finance (No. 2)...

      4. Part IV Life Policies

      5. Part V Capital Transfer Tax

      6. Part VI Stamp Duty

      7. Part VII Miscellaneous

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources