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PART IV Income Tax, Corporation Tax and Capital Gains Tax
25.Relief for interest: money borrowed for investment in partnership or co-operative
26.Relief for interest: transitional provision for deduction in computing profits of trade
36.Relief for losses on unquoted shares in trading companies
37.Set-off of relief under section 36(2) against franked investment income
43.Sums paid to settlor otherwise than as income: connected companies
48.Write-off of government investment: restriction of tax losses
51.Exemption from interest on overdue tax where sums due to the taxpayer are delayed by civil service industrial action
Chapter II Relief for Investment in New Corporate Trades
73.Industrial buildings etc.: increase of initial allowances
74.Industrial buildings etc.: sales after cessation of use for qualifying purpose
75.Industrial buildings etc.: balancing adjustments in cases of use for non-qualifying purpose
76.Transfers other than sales and transactions between connected persons
PART VIII Supplementary Petroleum Duty
123.Increase of gross profit by reference to royalties in kind
124.Reduction of gross profit by reference to exempt allowance
125.Repayment of duty in case of field showing net loss on cessation
126.Deduction of duty in computing assessable profit or allowable loss for petroleum revenue tax
127.Deduction of duty in computing income for corporation tax
SCHEDULES
Provisions Substituted in Vehicles (Excise) Act 1971
Provisions Substituted in Vehicles (Excise) Act (Northern Ireland) 1972
Import Procedures : Amendments of Customs and Excise Management Act 1979
Relief for Investment in New Corporate Trades: Wholesale and Retail Distribution
Relief for Investment in New Corporate Trades : Subsidiaries
Capital Transfer Tax Relief for Agricultural Property
Special Tax on Banking Deposits
PART II Management and Collection