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Finance Act 1978

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  1. Introductory Text

  2. PART I CUSTOMS AND EXCISE

    1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 3—5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 6. Anti-dumping measures on ECSC products.

    5. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 8. Vehicles Excise Duty: Great Britain.

    7. 9. Vehicles Excise Duty: Northern Ireland.

    8. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART II VALUE ADDED TAX

    1. 11. Registration.

    2. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

    1. CHAPTER IGENERAL

      1. 13—28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 29. Divers and diving supervisors.

      3. 30—36.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 37—40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 41—43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. CHAPTER II CAPITAL GAINS

      1. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 45. Chattel exemption.

      3. 46—52.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. CHAPTER III PROFIT SHARING SCHEMES

      1. 53—61.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. PART IV CAPITAL TRANSFER TAX

    1. 62, 63.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 64—74.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 75.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. PART V MISCELLANEOUS AND SUPPLEMENTARY

    1. 77. Disclosure of information to tax authorities in other member States.

    2. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 79.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 80. Short title, interpretation, construction and repeals.

  7. SCHEDULES

    1. SCHEDULE 1

      1. 1.In section 1 (charge of anti-dumping duties) in subsection (5)...

      2. 2.In section 2 (relief where margin of dumping lower than...

      3. 3.In section 3 (ascertainment of export price from country of...

      4. 4.(1) In section (4) ascertainment of fair market price in...

      5. 5.(1) In section 5 (meaning of country of origin) in...

      6. 6.In section 6 (determination of export price and fair market...

      7. 7.In section 10 (additional provisions as to duties and reliefs)...

      8. 8.Section 11 (drawback on exportations) and section 12 (other reliefs...

      9. 9.In section 13 (construction of references to production of goods...

      10. 10.In section 14 (power to require information from importers) subsections...

    2. SCHEDULES 2—5

      . . .

    3. SCHEDULE 6

      . . .

    4. SCHEDULES 7 AND 8

      . . .

    5. SCHEDULE 9

      . . .

    6. SCHEDULE 10

      . . .

    7. SCHEDULE 11

      EMPLOYEE TRUSTS

      1. The Finance Act 1975

        1. 1.. . . . . . . . . ....

        2. 2.. . . . . . . . . ....

        3. 3.. . . . . . . . . ....

    8. SCHEDULE 12

      . . .

    9. SCHEDULE 13

      REPEALS

      1. PART I Customs and Excise

      2. PART II Value Added Tax

      3. PART III Income Tax

      4. PART IV Capital Gains

      5. PART V Capital Transfer Tax

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