Finance Act 1977
Part ICustoms and excise
1(1) . . . . . . . . ....
2(1) . . . . . . . . ....
3 Replacement by tobacco products duty of other tobacco duties.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Vehicles excise duty : Great Britain.
6 Vehicles excise duty : Northern Ireland.
7 Units and methods of measurement in customs and excise Acts.
8, 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Duties or levies on goods passing into free circulation etc.
11 Recovery of duty etc. due in other member States. O.J. No. L73/18.
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
17–39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41 Capital gains; company reconstructions and amalgamations involving transfer of business assets.
42 Capital gains: transfers of assets to non-resident companies.
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
45–48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV CAPITAL TRANSFER TAX
49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51(1) Paragraph 19 of Schedule 5 to the Finance Act...
52,53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART V MISCELLANEOUS AND SUPPLEMENTARY
54 Petroleum revenue tax.
55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
56 Annuities under Tithe Acts 1936 and 1951.
57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
59 Citation, interpretation, construction and repeals.
SCHEDULES
SCHEDULES 1,2 . . .
SCHEDULE 3 Rates of Repayment under section 3
SCHEDULES 4, 5 . . .
SCHEDULE 6 . . .
SCHEDULES 7,8 . . .
SCHEDULE 9 REPEALS
Part I Customs and Excise
1The repeal in section 255A of the Customs and Excise...
2The repeals in the Import Duties Act 1958 (except section...
3The repeals in the Finance (No. 2) Act 1975 and...
Part II Tobacco
Part III Value Added Tax
Part IV Child Benefit etc.
1The repeal of section 32(2), (3)(a) and (d), (4), (5)...
2The repeal of the other provisions mentioned above does not...
Part V Annuities under Tithe Acts 1936 and 1951
Part VI Miscellaneous
1The repeal of section 185 of the Income and Corporation...
2The repeal of section 13 of the Finance Act 1973...
3The repeals in the Finance Act 1974 have effect for...
4The repeal of section 30(1) of the Finance Act 1976...
5The repeal of section 63(7) of the Finance Act 1976...

Finance Act 1977

1977 c. 36

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.

Annotations:
Commencement Information
I1

Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of the day.

Modifications etc. (not altering text)
C1

EDITORIAL NOTE1984 (C) = Capital Transfer Tax Act 1984/Inheritance Tax Act 1984 (c. 51, SIF 65)

C2

ss. 1-3, 7, 10, 11, 59(1)(3)(4), Sch. 3 from Group 40:1 (Customs and Excise: Customs and Excise Duties), ss. 17-39, 41, 42, 45-48, 54, 59(1)(2)(3)(c)(4)(5), Schs. 7,8,9 Pts. IV,VI from Group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes), ss. 56, 59(1)(4)(5), Sch. 9 Pt. V from Group 98:5 (Property, England and Wales: Tithe)