Search Legislation

Finance (No. 2) Act 1975

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Finance (No. 2) Act 1975 (Schedules only)

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 1975. 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.

SCHEDULES

SCHEDULES 1—2U.K. . . . F1

Textual Amendments

F1Schs. 1 and 2 repealed (retrospectively) by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. I

SCHEDULE 3U.K. . . . F2

SCHEDULES 4—5U.K. . . . F3

SCHEDULE 6U.K. . . . F4

SCHEDULE 7U.K. . . . F5

SCHEDULE 8U.K. . . . F6

SCHEDULE 9U.K. . . . F7

Textual Amendments

SCHEDULE 10U.K. . . . F8

Textual Amendments

SCHEDULE 11U.K. . . . F9

SCHEDULES 12—13U.K. . . . F10

Section 75.

SCHEDULE 14U.K. ENACTMENTS REPEALED

Modifications etc. (not altering text)

C1The text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14, in part, is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Part IU.K. Conversion of Revenue Duties

ChapterShort titleExtent of repeal
18 & 19 Geo. 5. c. 17.The Finance Act 1928.Section 6(1).
15 & 16 Geo. 6. & 1 Eliz. 2. c. 44.The Customs and Excise Act 1952.Sections 81 to 84 except section 82(3).
Sections 86 to 89.
Section 139.
Section 141.
In section 142, subsection (2).
Section 143.
In section 144, subsection (2).
In section 145, subsections (1) and (2) and, in subsection (4), paragraph (a) and the words “or failure”.
1 & 2 Eliz. 2. c. 34.The Finance Act 1953.In section 3, subsections (1), (2) and (4).
4 & 5 Eliz. 2. c. 54.The Finance Act 1956.Section 2.
6 & 7 Eliz. 2. c. 6.The Import Duties Act 1958.In section 3, subsections (1) to (3) and in subsection (5) the words from “as being” to “reason”.
7 & 8 Eliz. 2. c. 51.The Licensing (Scotland) Act 1959.In section 199(1), the definition of “sweets”.
8 & 9 Eliz. 2. c. 44.The Finance Act 1960.In section 7, in subsection (1) the words from “and subject” to the end and subsections (2) and (5).
1962 c. 44.The Finance Act 1962.In section 1, subsection (4) so far as unrepealed.
1963 c. 25.The Finance Act 1963.In section 4, subsections (1) and (3).
1964 c. 26.The Licensing Act 1964.In section 55(6), the words from “or” to the end.
1964 c. 49.The Finance Act 1964.In section 1, subsections (1) to (3) and (6) and (7).
In section 2, subsections (1) to (4).
Section 3.
Schedules 1 to 4.
1971 c. 12.The Hydrocarbon Oil (Customs and Excise) Act 1971.In section 2, in subsection (2) and in subsection (4) the words “custom s or”.
In section 4, subsection (1).
In section 6, paragraph (a).
In section 7, in subsection (1) and in subsection (5) the words “custom s or”.
In section 9, the words “customs or”.
In section 12(1), the words “custom s or”.
In section 13(1), the words “custom s or”.
In section 18(1)(c), the words “custom s or”.
In Schedule 3, the words from “In this Part” to “hydrocarbon oil”.
1972 c. 41.The Finance Act 1972.In section 57, subsections (1) and (2).
1972 c. 68.The European Communities Act 1972.In section 6(5), in paragraph (a), the words “as well as section 88(4) of that Act as so amended”.
In Schedule 4, in paragraph 2(2) the words from “and in section 86” to the end, in paragraph 2(5) the words from “and in section 88(1)” to the end and paragraph 2(6).
1973 c. 51.The Finance Act 1973.In section 1, subsection (1) except so far as it relates to Schedule 5 to that Act and subsections (2), (3) and (9).
Schedules 1 to 4, 6 and 7.
1974 c. 30.The Finance Act 1974.In section 1, subsections (1) to (5).
1975 c. 45.The Finance (No. 2) Act 1975.In section 1, subsections (1) to (5).

1U.K.These repeals take effect on 1st January 1976.

2U.K.So far as these repeals relate to any drawback or other relief from a duty replaced by sections 9 to 15 of this Act they shall not have effect in relation to any duty charged before 1st January 1976.

Part IIU.K. Other Customs and Excise Repeals

ChapterShort titleExtent of repeal
1971 c. 10.The Vehicles (Excise) Act 1971.In section 4(1)(e), the words “not being tramcars used for the conveyance of passengers”.
In paragraph 1 of Part I of Schedule 2, the words “of any description” and “in relation to carriages of that description”.
1972 c. 25.The Betting and Gaming Duties Act 1972.In section 16(2), in the definition of “rateable value”, the words from “but” to “that Schedule”.
In Schedule 2, paragraphs 18 and 19.
In Schedule 3, paragraph 4(3).
1972 c. 41.The Finance Act 1972.Section 59.
1974 c. 30.The Finance Act 1974.Section 3.

1U.K.The repeals in the Vehicles (Excise) Act 1971 have effect as from 16th April 1975.

2U.K.The repeals of paragraphs 18 and 19 of Schedule 2 to the Betting and Gaming Duties Act 1972 and of section 59 of the Finance Act 1972 do not have effect in relation to gaming licences for a period ending before 1st October 1975.

Part IIIU.K. Payment of Tax

ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In Schedule 4, paragraph 9(1).
1971 c. 68.The Finance Act 1971.In Schedule 6, paragraph 86.
In Schedule 14, in Part II, the entry relating to section 55(1)(b) of the Taxes Management Act 1970.
1972 c. 41.The Finance Act 1972.In Schedule 24, paragraphs 8 and 9.

These repeals do not have effect in relation to tax charged by assessments notice of which was issued before the passing of this Act.

Part IVU.K. Miscellaneous

ChapterShort titleExtent of repeal
1965 c. 25.The Finance Act 1965.Section 27(3).
Schedule 9 so far as unrepealed.
1966 c. 18.The Finance Act 1966.Section 29(4) and (9), so far as unrepealed.
In Schedule 8, Part II so far as unrepealed.
1969 c. 32.The Finance Act 1969.Section 41(8).
1970 c. 9.The Taxes Management Act 1970.In section 98, in the Table, the words “Regulations under section 29 of the Finance Act 1971”, “Section 30(4) of the Finance Act 1971”, and “Regulations under section 30(7) of the Finance Act 1971”.
In Schedule 3, in rule 6, in column 2, the second paragraph.
1970 c. 10.The Income and Corporations Taxes Act 1970.Section 7.
In section 343(3), in paragraph (ii) of the proviso, the words from “not being” to “this Act”.
In Schedule 15, paragraph 3(2) and (3).
1971 c. 68.The Finance Act 1971.Sections 29 to 31.
Schedule 5.
In Schedule 6, paragraph 4, paragraph 12(c) and (d) and, in paragraph 40(f), the words from “not being” to “this Act”.
1972 c. 41.The Finance Act 1972.In section 52(4)(c), the word “caravans”.
In section 76(3), the words “which is not a trading company”.
In section 93(2)(b), the words “five-eights or” and “other”.
1973 c. 51.The Finance Act 1973.Section 9.
1974 c. 30.The Finance Act 1974.In section 14, subsections (2), (4) and (5).
Section 25.
1975 c. 7.The Finance Act 1975.Section 2.
1975 c. 45.The Finance (No. 2) Act 1975.Section 39.

1U.K.The repeals in section 98 of the Taxes Management Act 1970 and the repeals of sections 29 to 31 of and Schedule 5 to the Finance Act 1971, of section 25 of the Finance Act 1974, and of section 39 of the Finance (No. 2) Act 1975 take effect on the day which is appointed under section 68 of this Act for the purposes of Chapter II of Part III of this Act except in relation to sums payable before that day under the said section 29.

Modifications etc. (not altering text)

C2By virtue of S.I. 1976/1126 (C. 32) the Treasury appointed 6.4.1977

2U.K.The repeal in section 76(3) of the Finance Act 1972 has effect in relation to interest paid or income arising after 29th April 1975.

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