- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 1971.
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.
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
Editorial Information
X1The text of ss. 6(1), 7, 69(1)(4) was taken from SIF group 107:2 (Road Traffic:Vehicle Excise Duty), ss. 13–60, 69, Schs. 2–12, 14 from SIF group 63:1 (Income, Corporation and Capital Gains Taxes:Income and Corporation Taxes), ss. 66–69(1)(4)(5), Sch. 13 from SIF group 99:7 (Public Finance and Economic Control:Miscellaneous), ss. 64, 69(1)(4)-(6) from SIF group 114 (Stamp Duty); provisions omitted from SIF have been dealt with as referred to in other commentary.
X2General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act
Modifications etc. (not altering text)
C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective, partly prospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991
Textual Amendments
Textual Amendments
F2S. 2 repealed by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. I
Textual Amendments
Textual Amendments
F4S. 4, 5 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
(2)As from the said 1st September, in Schedule 1 to the M1Hydrocarbon Oil (Customs & Excise) Act 1971 (vehicles in which heavy oil may be used without repayment of rebate)—
(a)the reference in paragraph 2(b) to the said Schedule 3 shall be construed as a reference to that Schedule as amended by subsection (1) above, and
(b)the reference to an agricultural machine in paragraph 3(b) shall not include any vehicle which does not satisfy the conditions specified in paragraphs (a) and (b) of section 6(1) of the M2Finance Act (Northern Ireland) 1971 (which makes provision corresponding to that made by subsection (1) above).
Textual Amendments
F5S. 6(1) repealed by Finance Act 1989 (c. 26, SIF 107:2), s. 187(1), Sch. 17 Pt. II (in relation to licences taken out after 14.3.1989)
Modifications etc. (not altering text)
C2The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Marginal Citations
Textual Amendments
F6S. 7 repealed (13.10.1993) by Finance (No. 2 Act) 1992 (c. 48), ss. 12(1)(a), 82, Sch. 18 Pt. IV; SI 1993/2272 art.2 (with Sch. para. 2)
Textual Amendments
F7S. 8–10 repealed by Betting and Gaming Duties Act 1972 (c. 25), s. 29(2), Sch. 7
Textual Amendments
Textual Amendments
F9S. 12 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt.I
Textual Amendments
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Textual Amendments
F11S. 21 repealed (with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 265, Sch. 3 Pt. 1 (with Sch. 2)
Textual Amendments
Modifications etc. (not altering text)
C3S. 22(4)-(10): power to continue conferred (1. 7. 1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 5, 7(2), Sch. 3 Pt. II para.15.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
Textual Amendments
F13Chapter II, ss. 29-31,ceased to have effect and was replaced byFinance (No. 2) Act 1975 Part III Ch. II, ss. 68-71which was in turn replaced byIncome and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss.559-567.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
Textual Amendments
F14Chapter II, ss. 29-31,ceased to have effect and was replaced byFinance (No. 2) Act 1975 Part III Ch. II, ss. 68-71which was in turn replaced byIncome and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss.559-567.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
Textual Amendments
F15Chapter II, ss. 29-31,ceased to have effect and was replaced byFinance (No. 2) Act 1975 Part III Ch. II, ss. 68-71which was in turn replaced byIncome and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss.559-567.
Textual Amendments
(1)The enactments mentioned in Schedule 6 to this Act shall have effect subject to the amendments specified therein.
(2)The enactments mentioned in Part II of Schedule 14 to this Act are hereby repealed to the extent specified in the third column of that Part.
(1)The preceding provisions of this Chapter shall have effect for the year 1973-74 and subsequent years of assessment; and accordingly the amendments and repeals made by those provisions (including those mentioned in section 37 of this Act) shall not be taken to affect tax for an earlier year of assessment or the doing of anything in relation to tax for such a year.
(2)The transitional provisions contained in Schedule 7 to this Act shall have effect.
Textual Amendments
Textual Amendments
F18Ss. 40 to 54 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2.See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 197D(8)—calculation of taxed mileage profit: vehicles used by employees.
Textual Amendments
F19S. 55 repealed (1992-93 and subsequent years of assessment) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1), 290, Sch. 12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 22, 26(2), 27).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
Textual Amendments
F20S. 55(1) to (4)(6) and 56 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158 and Sch. 8for 1979-80et seq.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
Textual Amendments
F21S. 57 repealed by Finance Act 1978 (c. 42), ss. 44(7), 80, Sch. 13 Part IVfor 1977-78et seq.]
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Textual Amendments
F22Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.
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Textual Amendments
F23Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
Textual Amendments
F24Ss. 58 to 60 repealed with savings and replaced by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 for 1979-80 et seq.
Textual Amendments
F25Ss. 61, 62 repealed with savings by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Part I
Textual Amendments
F26Ss. 63 repealed by Finance Act 1972 (c. 41), ss. 122(5), 134(7), Sch. 28 Part VIII
Textual Amendments
F27S. 64 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)
Textual Amendments
F28S. 65 repealed by Finance Act 1976 (c. 40), ss. 126(4), 132(5), Sch. 15 Pt. VI
Textual Amendments
F29S. 66 repealed by Finance Act 1982 (c. 39, SIF 63:1), s. 157, Sch. 22 Pt. V
(1)Confirmation is hereby given to the agreement between the Treasury and the Ministry of Finance for Northern Ireland set out in Schedule 13 to this Act (an agreement which, if confirmed by Acts of the Parliaments of the United Kingdom and Northern Ireland, supersedes as from 1st April 1971 an earlier agreement as amended).
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30
(3)The preceding provisions of this section shall not come into operation unless and until Her Majesty by Order in Council declares that a corresponding provision has been enacted by the Parliament of Northern Ireland.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30
Textual Amendments
Modifications etc. (not altering text)
C4Order in Council made under s. 67(3) on 27.10.1971 by S.I. 1971/1749
Section 16 of the M3 National Loans Act 1968 (supplemental provisions as to the national debt) shall be amended as follows—
(a)in subsection (7) (under which payments to the Banks of England and Ireland in respect of management of Government securities must relate to management in financial years ending on 31st March), for the words “in the year ending 31st March 1968 or any subseequent financial year” there shall be substiuted the words “in any period”, and
(b)subsection (8) (which governs the calculation of the amount of such payments and the time of payment) shall be omitted.
Modifications etc. (not altering text)
C5The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Marginal Citations
(1)This Act may be cited as the Finance Act 1971.
(2)In this Act “the Taxes Act” means the Income and Corporation Taxes Act [F311988].
(3)In this Act—
sections 3, 8, 9, 10 and 12 shall be construed as one with the Customs and Excise Act 1952;
Parts II and III, so far as they relate to income tax, shall be construed as one with the Income Tax Acts and, so far as they relate to corporation tax, shall be construed as one with the Corporation Tax Acts;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32.
(4)Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.
(5)Except as otherwise expressly provided, such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws do not extend to Northern Ireland.
(6)If the Parliament of Northern Ireland passes provisions amending or replacing any enactment of that Parliament referred to in this Act the reference shall be construed as a reference to the enactment as so amended or, as the case may be, as a reference to those provisions.
(7)The enactments mentioned in Schedule 14 to this Act (Part VI of which includes certain obsolete enactments) are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.
Textual Amendments
F32Words omitted repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2) s. 158, Sch. 8 for 1979-80 et seq.
Modifications etc. (not altering text)
C6The text of s. 69(3) and Sch. 6 paras. 84, 85 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
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Textual Amendments
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Textual Amendments
Section 21.
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Textual Amendments
F35Sch. 3 repealed (with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 265, Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
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Textual Amendments
F37Sch. 5 repealed by Finance (No. 2) Act 1975 (c. 45), ss. 68(1), 75(5), Sch. 14 Part IV Note 1with effect from 6April 1977except in relation to sums payable before that day under Finance Act 1971 s. 29
Section 37.
1.to 80.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F38
Textual Amendments
81U.K.The Taxes Management Act 1970 shall be amended in accordance with the following provisions of this Part of this Schedule.
82U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F39
Textual Amendments
F39S. 82 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 132, Sch. 19 Part Vwhere a notice to deliver a return was, or falls to be, given after 5April 1990.
83U.K.In section 22 the words “for the purpose of charging surtax” shall be omitted.
Modifications etc. (not altering text)
C7The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
84U.K.In section 29—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40
(b)in subsection (4) the words “at the standard rate” shall be omitted; and
(c)in subsection (7) the words “at the standard rate” shall be omitted.
Textual Amendments
F40Sch. 6 paras. 84(a), 85(b) repealed by Finance Act 1972 (c. 41), s. 134, Sch. 28 Part VI
Modifications etc. (not altering text)
C8The text of s. 69(3) and Sch. 6 paras. 84, 85 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
85U.K.In section 31(3)—
(a)in paragraph (a) the words “assessment to surtax, or any other” shall be omitted;
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F41; and
(c)after the paragraphs there shall be added the words “or if the appeal involves any question as to the application of section 30, Part XV or Part XVI of that Act.”.
Textual Amendments
F41Sch. 6 paras. 84(a), 85(b) repealed by Finance Act 1972 (c. 41), s. 134, Sch. 28 Part VI
Modifications etc. (not altering text)
C9The text of s. 69(3) and Sch. 6 paras. 84, 85 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
86U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42
Textual Amendments
F4387U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F43Sch. 6 para. 87 repealed (29.4.1996 with effect as in accordance with Sch. 18 para. 17) by 1996 c. 8, s. 205, Sch. 41 Pt. V(8)
88U.K.In section 91(3)—
(a)paragraphs (a) and (b)(i) shall be omitted; and
(b)after paragraph (b) there shall be added the following:— “or
(c)affecting tax charged at a rate other than the basic rate on income from which tax has been deducted (otherwise than under section 204 of the principal Act) or is treated as having been deducted, unless it is a relief from tax so charged.”
Modifications etc. (not altering text)
C10The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
89U.K.In section 93(4) for the words from the beginning to “this Act it” there shall be substituted the words “ In relation to a return required for the purposes of section 9 of this Act the reference in subsection (2) above to tax ”
Modifications etc. (not altering text)
C11The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
90U.K.In section 95(3) for the words “include surtax” to “do not” there shall be substituted the words “ do not, in relation to anything done in connection with a partnership ”.
Modifications etc. (not altering text)
C12The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
91.to 93.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F44
Textual Amendments
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Textual Amendments
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Textual Amendments
F46Sch. 8 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4), Sch. 2
Section 55.
1.to 3.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F47
Textual Amendments
F47Sch. 9 paras. 1 to 3, 5, Schs. 10, 12 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8for 1979-80et seq.]
4U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F48
Textual Amendments
5U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49
Textual Amendments
F49Sch. 9 paras. 1 to 3, 5, Schs. 10, 12 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8for 1979-80et seq.]
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Textual Amendments
F50Sch. 9 paras. 1 to 3, 5, Schs. 10, 12 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8for 1979-80et seq.]
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Textual Amendments
F51Sch. 11 repealed by Finance Act 1978 (c. 42), s. 80, Sch. 13 Part IVfor 1977-78seq.]
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Textual Amendments
F52Sch. 9 paras. 1 to 3, 5, Schs. 10, 12 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8for 1979-80et seq.]
Section 67.
The Commissioners of Her Majesty’s Treasury and the Ministry of Finance for Northern Ireland, with a view to assimilating the burdens on the Consolidated Fund of the United Kingdom and the Exchequer of Northern Ireland in respect of health services, have entered into the following Agreement, which supersedes as from 1st April 1971 the M4Agreement of 11th February 1949 set out in the Schedule to the Social Services (Northern Ireland Agreement) Act 1949, as amended by the M5Agreement of 28th February 1968 set out in Schedule 19 to the Finance Act 1968.
1(1)There shall be ascertained in respect of each financial year during which this Agreement is in operation the total net cost in Great Britain and in Northern Ireland under the [F53 National Health Service Act 2006, the National Health Service (Wales) Act 2006] and the M6National Health Service (Scotland) Act [F541978] as they may be amended from time to time, and the corresponding enactments in Northern Ireland.U.K.
(2)The net cost under paragraph (1) above shall be the actual cost as certified annually by the Commissioners of Her Majesty’s Treasury as respects the services in Great Britain and by the Ministry of Finance for Northern Ireland as respects the services in Northern Ireland.
(3)The net cost under paragraph (1) above of services in Northern Ireland shall, in relation to the net cost of the corresponding services in Great Britain, be determined subject to such adjustments, if any, as may be necessary to take account, from time to time, of any differences between methods of administration in Great Britain and in Northern Ireland.
Textual Amendments
F53Words in Sch. 13 para. 1(1) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 49 (with Sch. 3 Pt. 1)
F54Word substituted by National Health Service (Scotland) Act 1978 (c. 29), Sch. 16 para. 36
Marginal Citations
2(1)If in respect of any financial year the total net cost in Northern Ireland under article 1 of this Agreement is less than 2 per cent. of the total net cost in Great Britain and Northern Ireland, there shall be paid from the Exchequer of Northern Ireland to the Consolidated Fund of the United Kingdom a contribution equal to 90 per cent. of the amount by which the said net cost in Northern Ireland is less than the said 2 per cent.U.K.
(2)If in respect of any financial year the total net cost in Northern Ireland under article 1 of this Agreement exceeds 2 per cent. of the total net cost in Great Britain and Northern Ireland, there shall be paid to the Exchequer of Northern Ireland out of the Consolidated Fund of the United Kingdom a contribution equal to 90 per cent. of the amount by which the said net cost in Northern Ireland exceeds the said 2 per cent.
3U.K.It is hereby agreed that, subject to such differences as may from time to time exist between the methods of administration in Great Britain and in Northern Ireland of the services covered by this Agreement, the Government of Northern Ireland undertakes to keep the scale and standard of comprehensive health services in Northern Ireland in general conformity with the scale and standard of such services in Great Britain, and to ensure that the rates of remuneration of persons employed in such services in Northern Ireland correspond as nearly as may be with the rates for such services obtaining in Great Britain.
4U.K.Payments on account of such contributions as may ultimately be found to be due under article 2 of this Agreement from the Exchequer of Northern Ireland or from the Consolidated Fund of the United Kingdom shall be made of such amounts and at such times as may be agreed between the Commissioners of Her Majesty’s Treasury and the Ministry of Finance for Northern Ireland.
5U.K.Any question arising under this Agreement, whether as to the amount of any adjustments necessary in the determination of net costs in Great Britain and Northern Ireland for the purposes of article 1 of this Agreement, or of any contribution payable under article 2, or otherwise, shall, in default of agreement between the Commissioners of Her Majesty’s Treasury and the Ministry of Finance for Northern Ireland, be determined by the Joint Exchequer Board, whose decision shall be final.
6U.K.This Agreement shall not come into operation until confirmed by Acts of the Parliaments of the United Kingdom and Northern Ireland respectively, but upon being so confirmed shall have effect as from 1st April 1971.
In Witness whereof Walter Clegg and Hector Monro two of the Commissioners of Her Majesty’s Treasury have hereunto set their hands and seals and the Official Seal of the Ministry of Finance for Northern Ireland has been hereunto affixed this 14th day of April 1971.
Signed Sealed and Delivered by Walter Clegg one of the Commissioners of Her Majesty’s Treasury in the presence of:— | Walter Clegg (L.S.) |
Albert George Nicholson Civil Servant, House of Commons, London S.W.1. | |
Signed Sealed and Delivered by Hector Monro one of the Commissioners of Her Majesty’s Treasury in the presence of:— | Hector Monro (L.S) |
Albert George Nicholson Civil Servant, House of Commons, London S.W.1 | |
The Official Seal of the Ministry of Finance for Northern Ireland was hereunto affixed in the presence of:— | H. V. Kirk (L.S.) |
D. C. B. Holden Civil Servant, Ministry of Finance, Stormont, Belfast. |
Section 69.
Modifications etc. (not altering text)
C13The text of Sch. 14 is as it appears in the Taxes Acts (edited by Inland Revenue) and is incomplete.
Section 21.
Chapter | Short Title | Extent of Repeal |
---|---|---|
1970 c.9 | The Taxes Management Act 1970. | In the Table in section 98(3) the entry (in each column) relating to section 224 of the Taxes Act, but not as regards any penalty incurred before this repeal takes effect. |
1970 c.10 | The Income and Corporation Taxes Act 1970. | [See 1987edition for these repeals.] |
1970 c.24 | The Finance Act 1970. |
[The repeals of theTaxes Management Act 1970took effect on 6th April 1980.
Section 37.
Chapter | Short Title | Extent of Repeal |
---|---|---|
1970 c.9 | The Taxes Management Act 1970. | In section 7(2), the words from “or in the case” to the end. |
In section 8, subsections (5) and (6) and in subsection (8), the words from “which are required” to “standard rate” and the words “for either or both of those purposes.” | ||
In section 12(1), the words “at the standard rate”. | ||
In section 22, the words “for the purpose of charging surtax”. | ||
In section 29, in subsections (4) and (7), the words “at the standard rate.” | ||
In section 31(3)(a), the words “assessment to surtax, or any other”. | ||
In section 33(2), the words from “including” to “surtax”. | ||
. . . F55 | ||
In section 77(1), the words “chargeable at the standard rate”. | ||
In section 91(3), paragraph (a) and in paragraph (b), sub-paragraph (i). | ||
1970 c.10 | The Income and Corporation Taxes Act 1970. | [See 1987edition for these repeals.] |
1970 c.24 | The Finance Act 1970 | |
1970 c.54 | The Income and Corporation Taxes (No.2) Act 1970. |
Textual Amendments
F55 Words omitted and repealed by Finance (No. 2) Act 1975 (c. 45), s. 75, Sch. 14 Part III
These repeals have effect subject to section 38 of this Act.
Section 55.
Chapter | Short Title | Extent of Repeal |
---|---|---|
1970 c.9 | The Taxes Management Act 1970. | Section 57(2). |
1970 c.10 | The Income and Corporation Taxes Act 1970. | |
Section 269(2). | ||
1970 c.24 | The Finance Act 1970. | In section 29, in subsection (2)(b) the words from “including” to “Act”, and in subsection (3) paragraphs (b) and (c). |
In Schedule 6, Part I; and in paragraph 4(1) the words from “but without prejudice” to the end. |
These repeals have effect subject to section 55(2) of this Act.
Section 56.
Chapter | Short Title | Extent of Repeal |
---|---|---|
1970 c.9 | The Taxes Management Act 1970. | Section 9(5). |
In section 98, in Table I, the words “section 167(4)”. | ||
1970 c.10 | The Income and Corporation Taxes Act 1970. | |
In section 270, subsections (1) and (2). | ||
In section 271, subsections (1) to (3). | ||
1970 c.24 | The Finance Act 1970. |
These repeals have effect subject to section 56(4) of this Act.
[See 1987edition for these provisions.]
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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Dangos Llinell Amser Newidiadau: 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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
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.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys
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