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- Gwreiddiol (Fel y'i Deddfwyd)
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PART II Income Tax and Corporation Tax
16.Parent and child-repeal of aggregation provisions, and amendment of settlement provisions
17.Partnership changes-time limit for elections under section 154 of Taxes Act
18.Exemption of invalidity benefit, attendance allowances and family income supplements, and increase in relief on savings bank interest
28.Reserves of marketing boards and certain other statutory bodies
CHAPTER III Method of Charging Income Tax for 1973-74 and Subsequent Years
PART III Income Tax and Corporation Tax : Capital Allowances
CHAPTER I New System of Allowances and Charges in respect of Trade (etc.) Machinery and Plant
51.Initial allowances for industrial buildings-continuance of increased rate for development and intermediate areas and Northern Ireland
52.Initial allowances for mining etc. works-increased rate for development areas and Northern Ireland, and right of disclaimer
53.Writing-down allowances-increased rates for machinery and plant provided before 6th November 1962
65.Stamp duty-composition in respect of transfer duty on certain loan capital
67.Confirmation of health service agreement with Northern Ireland and U.K. contribution towards cost of certain allowances and benefits in Northern Ireland
68.Payments to Banks of England and Ireland in respect of management of Government securities
69.Citation, interpretation, construction, extent and repeals
SCHEDULES
PART II Taxation of Refunds of Contributions and Certain other Payments
PART III Consequential and Minor Amendments
Separate Taxation of Wife's Earnings
AMENDMENTS CONSEQUENTIAL ON NEW METHOD OF CHARGING TAX
PART I Amendment of Income and Corporation Taxes Act 1970
1.The Income and Corporation Taxes Act 1970 shall be amended...
2.For section 3 there shall be substituted the following section:—...
12.In section 18— (a) in subsection (1) the words “seven-ninths...
15.In section 34(1) for the words following the paragraphs and...
18.In section 38 the following shall be substituted for subsection...
20.In section 52— (a) paragraph (a) of subsection (1) shall...
22.In section 54(1) for the words following “income tax thereon...
23.In section 58(9)(b)(ii) for the words “for the purposes of...
24.In section 188(1)(b) for the word “surtax ” there shall...
28.In section 234(3), in the definition of “preference shares ”...
29.In section 282(2) for the words from “amount falling” to...
30.In section 285(6)(b), for the words “for the purposes of...
37.In section 299(5) the words “for the purposes of surtax”...
38.In section 310(3) for the words “standard rate” (in both...
40.In section 343— (a) in subsection (1)(a) for the words...
42.In section 399— (a) in subsection (1)(a) the words from...
44.In section 403(1) the words “for the purposes of surtax...
46.In section 414— (a) in subsection (1) the words “surtax...
47.In section 417(2)(a) for the words “standard rate ” there...
49.In section 423 the following shall be substituted for subsections...
52.In section 426— (a) in subsection (4)(a), for the words...
55.In section 429(2)(a), for the words “standard tax ” there...
57.In section 431(4), the words preceding “an inspector ” shall...
59.In section 435(1)(b) the words from “the Board” to “standard...
60.In section 440(2) the words “at the standard rate” shall...
62.In section 443 the words preceding “an inspector ” shall...
64.In section 451— (a) in subsection (2)(e) for the words...
65.In section 453 the words preceding “an inspector” shall be...
67.In section 457(1) for the words following the paragraphs there...
68.In section 458(1) for the words from “the income shall...
70.In section 469(1)(ii) the words “at the standard rate ”,...
71.In section 470(3) for the words from “shall be chargeable...
72.In section 480(1) for the words “standard rate”, in the...
75.In section 510(5) for the words “standard rate ” there...
77.In section 526(5), in the definitions of “ordinary share capital”...
PART II Amendment of Taxes Management Act 1970
81.The Taxes Management Act 1970 shall be amended in accordance...
85.In section 31(3)— (a) in paragraph (a) the words “assessment...
86.In section 86(1) the following shall be substituted for paragraph...
87.In section 88(5) the following shall be substituted for paragraph...
88.In section 91(3)— (a) paragraphs (a) and (b)(i) shall be...
Capital Gains—Provisions Relating to Short-Term Gains and Time of Disposal and Acquisition
Health Service Agreement between Treasury and Ministry of Finance for Northern Ireland
1.(1) There shall be ascertained in respect of each financial...
3.It is hereby agreed that, subject to such differences as...
4.Payments on account of such contributions as may ultimately be...
5.Any question arising under this Agreement, whether as to the...
6.This Agreement shall not come into operation until confirmed by...
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