Search Legislation

Finance Act 1973

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: SCHEDULE 22

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1973, SCHEDULE 22. 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.

Section 59.

SCHEDULE 22U.K. ENACTMENTS REPEALED

Modifications etc. (not altering text)

C1The text of s. 59(3)(a), Sch. 16A, Sch. 21 para. 5 and Sch. 22 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

PART IU.K. Revenue Duties

ChapterShort titleExtent of repeal
12, 13 & 14 Geo. 6. c. 47.The Finance Act 1949.Section 8.
14 & 15 Geo. 6 c. 43.The Finance Act 1951.Section 4.
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 2.
1963 c. 25.The Finance Act 1963.Section 3.
Section 4(1) and (3).
Schedule 1.
1964 c. 49.The Finance Act 1964.Section 1(2) and (3).
Section 2(3).
Section 3(2).
Section 4(3).
1968 c. 44.The Finance Act 1968.Section 3.
1969 c. 32.The Finance Act 1969.In section 1, subsections (1), (2) and (5)(c).
Schedules 2 to 5.
In Schedule 7, paragraph 3.
1970 c. 24.The Finance Act 1970.In section 7, in subsection (2), the words from “Schedule 5” to “1969 and”, and the words from “(tobacco” to “proof spirit”; and subsectionn (4).
Section 10.
1971 c. 68.The Finance Act 1971.Section 12.
1972 c. 41.The Finance Act 1972.Section 56.
Sections 60 and 61.
Schedule 8.

PART IIU.K. INCOME TAX AND CORPORATION TAX

ChapterShort titleExtent of repeal
1965 c. 25The Finance Act 1965In section 94, in subsection (1) the words from “and of section 163(1)” to “Schedule D)” ; and in subsection (3) the words from “or of Chapter VIII”to “1970”.
1966 c. 18The Finance Act 1966In section 43, the words from “and Part II” to “ capital gains”.
1969 c. 32The Finance Act 1969.In Schedule 19, in paragraph 16(2), the words from “for the purposes”to “capital gains”.
1970 c.10.The Income and Corporation Taxes Act 1970.In section 108, paragraph 2 of Schedule D and, in paragraph 3, the words “and 2”.
Section 258(8)(b).
In section 461, in paragraph A, the words from “to recover tax” to the end of the paragraph.
Section 466(2).
In section 468(4), in the second column, the words “(4)” and “Section 466(2)”.
In Schedule 8, the proviso to paragraph 4.
In Schedule 15, in the Table in paragraph 11, the entries relating to section 94 of the Finance Act 1965.
1970 c.24.The Finance Act 1970.Section 19(2) (f) . In section 26(1) the definition of “controlling director” . In Schedule 5, in paragraph 12(7), the words “the proviso to paragraph 4 of Schedule 8”.
1970 c.54.The Income and Corporation Taxes (No.2) Act 1970. Section 2 .
1971 c.68.The Finance Act 1971.

In section 15, paragraphs (a) and (b) of subsection(2) and subsection(6).

Section 18(2).

In Schedule 6, paragraphs 10 and 64.

1972 c.41.

The Finance Act 1972.

Section 65(2).

In section 92(2), (6) and (7) the word “ surplus” , wherever it occurs.

In Schedule 12, in paragraph 5(1) of Part IV the words from “and where” onwards, and in paragraph 5(2)(b) of that Part the words “and that price” and the words from “both” to “thereof and” . In Schedule 16, in paragraph 5(7)(c) the word “total” and paragraph 7(7) .

PART IIIU.K. UNDERWRITERS

ChapterShort titleExtent of repeal
1972 c.10.The Income and Corporation Taxes Act 1970.In Schedule 10, the following—
in paragraph 1 the words “who elects to take advantage of the arrangements”, the word “such”, where it last occurs, and the words “who duly elects as aforesaid”;
paragraphs 2 to 4;
in paragraph 7(2) the words from “subsequent” to the end;
in paragraph 11(1)(a) the words “for all income tax purposes”;
in paragraph 11(2)(a)(iii) the words “which immediately preceded the year of assessment”;
in paragraph 14, sub-paragraph (a).

These repeals have effect for the year 1973-74 and subsequent years of assessment and, so far as they relate to proviso (a) of paragraph 7(2) and paragraph 11(2)(a)(iii), also for the year 1972-73.

PART IVU.K. THE STOCK EXCHANGE

ChapterShort titleExtent of repeal
21 &22 Geo. 5. c. 28.The Finance Act 1931.Section 42.
1970 c.9.The Taxes Management Act 1970.In section 21 the words “or dealing broker”, wherever they occur, and, in subsection (7), the definition of “dealing broker”.
1970 c.10.The Income and Corporation Taxes Act 1970.In section 472(2), paragraph (c) and the words from “and, in the case” to the end.
In section 477, in subsection (3), the words “or dealing broker”, in both places and, in subsection (6), the definition of “dealing broker”.

Part VU.K. Stamp Duty

ChapterShort titleExtent of repeal
54 & 55 Vict. c. 39.The Stamp Act 1891.Section 82.
In section 83, the words “makes, issues” and “or offers for subscription”.
Sections 112 and 113.
In Schedule 1 the headings “Bond for securing the payment or repayment of money or the transfer or retransfer of stock”, “Colonial Security”, “Debenture for securing the payment or repayment of money or the transfer of stock”, “Foreign Security”, and “Marketable Security”.
59 & 60 Vict. c. 28.The Finance Act 1896.Section 12.
62 & 63 Vict. c. 9.The Finance Act 1899.Sections 7 and 8.
3 Edw. 7. c. 46.The Revenue Act 1903.Section 5.
7 Edw. 7. c. 13.The Finance Act 1907.Section 10.
7 Edw. 7. c. 24.The Limited Partnerships Act 1907.Section 11.
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 39.
17 & 18 Geo. 5. c. 10.The Finance Act 1927.In section 55, in subsection (1), paragraph (A), and subsection (4).
18 & 19 Geo. 5. c. 17.The Finance Act 1928.In section 31, paragraph (1).
20 & 21 Geo. 5. c. 28.The Finance Act 1930.Section 41.
Section 45.
23 & 24 Geo. 5. c. 19.The Finance Act 1933.Section 41.
24 & 25 Geo. 5. c. 32.The Finance Act 1934.Section 29.
9 & 10 Geo. 6. c. 64.The Finance Act 1946.Section 52(b).
10 & 11 Geo. 6. c. 35.The Finance Act 1947.Section 59.
11 & 12 Geo. 6. c. 49.The Finance Act 1948.Section 73.
5 & 6 Eliz. 2. c. 48.The Electricity Act 1957.In section 26, in subsection (6) the words from “and for the purposes” to the end of the subsection.
10 & 11 Eliz. 2. c. 46.The Transport Act 1962.In section 41, susbsection (2) and in subsection (4) paragraph (a).
1963 c. 25.The Finance Act 1963.In section 57(1), the words “Marketable Security, paragraph (1)(b) (security not transferable by delivery)”.
Section 58(2).
In section 59, in subsection (1) the words “and paragraph (1)(a) and (c) and paragraphs (3) and (4) of the heading Marketable Security” , and in subsection (2) the words from “and section 82” to the end of the subsection.
In section 62, in subsection (4) the words “82 and”, and in subsection (6) the words from “and in section 82” to the end of the subsection.
1967 c. 54.The Finance Act 1967.Section 28.
In section 29, subsection (1) in subsection (3) the words “(1) and” and subsection (4).
1967 c. 81.The Companies Act 1967.Section 44(8).
1968 c. 44.The Finance Act 1968.Section 56.
1968 c. 73.The Transport Act 1968.In section 160, in subsection (3) in paragraph (a) the words “or an issue of loan capital” and “or issue” and in each of paragraphs (b) and (c) the words “or issue of loan capital” and “or issue”, and subsection (4).
1969 c. 32.The Finance Act 1969.Section 56.
1969 c. 35.The Transport (London) Act 1969.Section 44(2).
1970 c. 24.The Finance Act 1970.In Schedule 7, paragraph 15.

1U.K.Subject to paragraphs 2 and 3 below, these repeals have effect on and after 1st August 1973 but do not apply in relation to any case where stamp duty may be chargeable after that date in accordance with subsection (1) of section 49 of this Act.

2U.K.In so far as they relate to duty chargeable—

(a)by virtue of the heading “Marketable Security” in Schedule 1 to the Stamp Act 1891, and

(b)under section 8 of the Finance Act 1899 (on loan capital), these repeals shall be deemed to have had effect on and after 1st January 1973.

3U.K.These repeals are without prejudice to subsections (3)(a) and (9) of section 49 of this Act.

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

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

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