- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
17.Additional relief for widows and others in respect of children
18.Increase of reliefs for housekeeper, dependent relative, etc.
22.Provisions as to certain building companies not carrying on a trade
23.Application of ss. 21 and 22 to sales of shares in holding companies
25.Transactions between associated dealing companies and other companies
26.Sale of shares in investment company to associated dealing company
28.Cancellation of tax advantages from certain transactions in securities
32.Receipts accruing after discontinuance of trade, profession or vocation
34.Receipts and losses accruing after change treated as discontinuance under Finance Act, 1953, s. 19
37.Payments on retirement or removal from office or employment
40.Extension of payments treated as " small maintenance payments "
42.Confirmation of double-taxation Agreement with the Republic of Ireland
PART III Income Tax and Profits Tax (Penalties and Assessments)
44.New provisions as to penalties and recovery of tax in connection with incorrect returns, etc.
47.Penalty for fraudulently or negligently making incorrect returns, etc.
49.Penalty for failure to give information affecting investment allowances
51.Time limit for recovery from taxpayer of tax lost through his fault
53.Time limit for recovery of tax lost through deceased person's fault
55.Time limit for summary proceedings, and increase of maximum fine in such proceedings
57.Recovery of tax repaid in consequence of fraud or negligence
58.Interest on tax recovered to make good loss due to taxpayer's fault
59.Power of General or Special Commissioners in relation to appeals and assessments
62.Application of Part III to certain regulations made with concurrence of Commissioners of Inland Revenue
69.Assimilation of authorised unit trust schemes to investment companies: (income tax)
70.Assimilation of authorised unit trust schemes to investment companies: (profits tax)
72.Capital allowances for certain business or estate management expenditure
73.Visiting forces and staffs of allied headquarters (income tax and estate duty exemptions)
74.Visiting forces and allied headquarters (stamp duty exemptions)
75.Relief from purchase tax on articles intended for galleries, museums, etc.
78.Exchequer advances to nationalised industries and undertakings
SCHEDULES
Application of Part IX of Act of 1952 to Spirits Consignment Notes
Provisions referred to in Sections Forty-six and Forty-seven
Application of Part III to the Profits Tax
2.Where any such failure continues after the expiration of one...
4.(1) Where a person fraudulently or negligently delivers any incorrect...
5.The difference referred to in paragraph 4 of this Schedule...
9.(1) Except as otherwise provided in this paragraph, no proceedings...
11.For the purposes of this Schedule, any assessment which can...
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys