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Finance Act 1977

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This is the original version (as it was originally enacted).

16At the places in that Act specified in the first column of the following Table, the words shown in the second column are replaced by those shown in the third column—

Table

Section/subsection/ Schedule referenceExisting wordsSubstituted words
Section 12(8)" the preceding subsection "" subsection (7) or (7A) above "
Section 14(5)" section 3(6)"" section 3(9)"
Section 15(2)" section 3 "" section 4 "
Section 15A(1)(b)" within the meaning of section 5(6) of this Act he would be entitled to deduct"" he would be entitled to credit for "
Section 21(2)" section 6 "" section 6(5) or (6) "
Section 23(2)" club or association "" club, association or organisation "
Section 28(1)" deducted "" credited "
Section 29" paragraph 5 "" paragraph 6 ".
Section 30(6)" paragraph 2 "" paragraph 6 "
Section 30(7)" section 3(2)"" section 3(5)"
Section 32(1)" section 3(2)"" section 3(5)"
Section 40(1)(d)" deducted by "" credited to "
Section 40(4)(b)" section 3(2)"section 3(5)"
Section 46(1)—
(a) in the definition of "prescribed accounting period "" section 30(1)"" section 3(1)"
(b) in the definition of " taxable person "" section 4 "" section 2(2)"

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