Finance Act 1972
1972 c. 41
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
The text of ss. 128, 134(4) was taken from from SIF Group 107:2 (Road Traffic: Vehicle Excise Duty), ss. 1-52, 127, 134(1)(4)(5), Schs 1-7 from SIF group 40:2 (Customs and Excise:Value Added Tax and Car Tax), ss. 62-119, 123, 124, 127, 129-131, 134(1)-(3)(b)(4)-(7), Schs. 9-25, 28 from SIF Group 63:1 (Income, Corporation and Capital Gains Taxes), and ss. 125, 126, 130, 132, 133, 134(1)(4)-(7), Sch 28 from SIF Group 99:3 (Public Finance and Economic Controls: National Debt). Provisions omitted from SIF have been dealt with as referred to in other commentary.
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act
Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Tax Acts as the case may be) made by Taxes Management Act 1970 (c.9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), Sch. 9 para 3(2)(9), Sch. 16 paras. 6, 12 amd Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2)), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)
Act partly in force at Royal Assent, partly retrospective, partly prospective, see individual sections. All provisions so far as unrepealed wholly in force at 1.2.1991