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