Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1973

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1973. Help about Changes to Legislation

Close

Changes to Legislation

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.

  1. Introductory Text

  2. PARTS I AND II

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

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

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

    4. 4—8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

    1. 10—31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 32. Information as to arrangements for transferring relief, etc.

    3. 33—36.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 38. Territorial extension of charge to income tax, capital gains tax and corporation tax.

    6. 39, 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 41. General Commissioners’ divisions.

    8. 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. PART IV

    1. 45,46.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part V Stamp Duty

    1. 47, 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 50. Temporary statutory effect of House of Commons resolution affecting stamp duties.

  6. PART VI

    1. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 52, 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 54. Amendments consequential on establishment of The Stock Exchange.

    4. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 56. Charges for services, etc., by Government departments.

    6. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 58. Trustee Investments Act 1961—dividends of water companies.

    8. 59. Citation, interpretation, construction, extent and repeals.

  7. SCHEDULES

    1. SCHEDULES 1—4.

      . . .

    2. SCHEDULE 5.

      . . .

    3. SCHEDULES 6 AND 7.

      . . .

    4. SCHEDULES 8—14.

      . . .

    5. SCHEDULE 15

      TERRITORIAL EXTENSION OF CHARGE TO TAX—SUPPLEMENTARY PROVISIONS

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

      2. Information

        1. 2.The holder of any licence granted under Part I of...

        2. 3.. . . . . . . . . ....

      3. Collection

        1. 4.(1) Subject to the following provisions of this Schedule, where...

        2. 4A.(1) Subject to the following provisions of this Schedule, the...

        3. 5.Paragraph 4 above does not apply to any assessment to...

        4. 6.Paragraph 4 above does not apply in relation to the...

        5. 7.Where, on an application made by a person who will...

        6. 7A.(1) Paragraph 7 above is subject to the following provisions...

        7. 8.The Board may, by notice in writing to the holder...

        8. 8A.(1) For the purposes of paragraphs 4A and 7A above...

        9. 9.In this Schedule “the Taxes Acts” has the same meaning...

    6. SCHEDULE 16

      . . .

    7. SCHEDULE 16A

      UNDERWRITERS ASSESSMENT AND COLLECTION OF TAX

      1. Preliminary

        1. 1.In this Schedule— “ agent ”, in relation to a...

      2. Returns by agent

        1. 2.(1) An inspector may, at any time after the end...

      3. Payments on account of tax

        1. 3.(1) In the case of a syndicate profit for a...

      4. Determinations by inspector

        1. 4.(1) If the inspector is satisfied that a return under...

      5. Appeals

        1. 5.(1) The agent may appeal against a determination under paragraph...

      6. Modification of determinations pending appeal

        1. 6.- (1) Where the agent appeals against a determination under...

      7. Apportionments of syndicate profit or loss

        1. 7.(1) Where a determination of a syndicate profit or loss...

      8. Individual members: effect of determinations

        1. 8.(1) A determination of a syndicate profit or loss for...

      9. Assessment of individual members: time limits

        1. 9.For the purposes of sections 36, 37,40 and 41 of...

      10. Suppleptiental: penalties

        1. 10.(1) If it appears to an inspector or the Board...

      11. Supplemental: interest

        1. 11.(1) Interest charged under paragraph 3(4) above shall be treated...

    8. SCHEDULE 17

      . . .

    9. SCHEDULE 18

      . . .

    10. SCHEDULE 19

      . . .

    11. SCHEDULE 20

      . . .

    12. SCHEDULE 21

      AMENDMENTS CONSEQUENTIAL ON ESTABLISHMENT OF THE STOCK EXCHANGE

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

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

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

      4. 4.. . . . . . . . . ....

      5. 5.In section 21 of the Taxes Management Act 1970—

      6. 6—9.. . . . . . . . . ....

    13. SCHEDULE 22

      ENACTMENTS REPEALED

      1. PART I Revenue Duties

      2. PART II INCOME TAX AND CORPORATION TAX

      3. PART III UNDERWRITERS

        1. These repeals have effect for the year 1973-74 and subsequent...

      4. PART IV THE STOCK EXCHANGE

      5. Part V Stamp Duty

        1. 1.Subject to paragraphs 2 and 3 below, these repeals have...

        2. 2.In so far as they relate to duty chargeable—

        3. 3.These repeals are without prejudice to subsections (3)(a) and (9)...

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

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:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

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.

Close

Rhagor o Adnoddau

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:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill