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Finance Act 1977

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  1. Introductory Text

  2. Part I Customs and excise

    1. 1.(1) . . . . . . . . ....

    2. 2.(1) . . . . . . . . ....

    3. 3. Replacement by tobacco products duty of other tobacco duties.

    4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 5. Vehicles excise duty : Great Britain.

    6. 6. Vehicles excise duty : Northern Ireland.

    7. 7. Units and methods of measurement in customs and excise Acts.

    8. 8, 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 10. Duties or levies on goods passing into free circulation etc.

    10. 11. Recovery of duty etc. due in other member States. O.J. No. L73/18.

    11. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part II

    1. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

    1. 17–39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 41. Capital gains; company reconstructions and amalgamations involving transfer of business assets.

    4. 42. Capital gains: transfers of assets to non-resident companies.

    5. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 45–48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part IV CAPITAL TRANSFER TAX

    1. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 50.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 51.(1) Paragraph 19 of Schedule 5 to the Finance Act...

    4. 52,53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. PART V MISCELLANEOUS AND SUPPLEMENTARY

    1. 54. Petroleum revenue tax.

    2. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 56. Annuities under Tithe Acts 1936 and 1951.

    4. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 59. Citation, interpretation, construction and repeals.

  7. SCHEDULES

    1. SCHEDULES 1,2

      . . .

    2. SCHEDULE 3

      Rates of Repayment under section 3

    3. SCHEDULES 4, 5

      . . .

    4. SCHEDULE 6

      . . .

    5. SCHEDULES 7,8

      . . .

    6. SCHEDULE 9

      REPEALS

      1. Part I Customs and Excise

        1. 1.The repeal in section 255A of the Customs and Excise...

        2. 2.The repeals in the Import Duties Act 1958 (except section...

        3. 3.The repeals in the Finance (No. 2) Act 1975 and...

      2. Part II Tobacco

        1. The above repeals take effect on 1st January 1978 but...

      3. Part III Value Added Tax

        1. The above repeals take effect on 1st January 1978.

      4. Part IV Child Benefit etc.

        1. 1.The repeal of section 32(2), (3)(a) and (d), (4), (5)...

        2. 2.The repeal of the other provisions mentioned above does not...

      5. Part V Annuities under Tithe Acts 1936 and 1951

        1. The repeal of the above enactments takes effect on 2nd...

      6. Part VI Miscellaneous

        1. 1.The repeal of section 185 of the Income and Corporation...

        2. 2.The repeal of section 13 of the Finance Act 1973...

        3. 3.The repeals in the Finance Act 1974 have effect for...

        4. 4.The repeal of section 30(1) of the Finance Act 1976...

        5. 5.The repeal of section 63(7) of the Finance Act 1976...

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