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PART III Income Tax, Corporation Tax and Capital Gains Tax
36.Interest relief for those in job-related living accommodation
39.Deduction rate for sub-contractors in the construction industry
40.Capital gains: company reconstructions and amalgamations involving exchange of shares etc.
41.Capital gains: company reconstructions and amalgamations involving transfer of business assets
42.Capital gains: transfers of assets to non-resident companies
46.Conversion etc. of securities held as circulating capital
SCHEDULES
Provisions substituted in Vehicles (Excise) Act 1971
Provisions substituted in Vehicles (Excise) Act (Northern Ireland) 1972
PART I Substantive Amendments of Finance Act 1972 (c. 41), Part I
PART II Consequential Amendments
Employees' Benefits and Interest Relief: Consequential Amendments