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- Original (As enacted)
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CHAPTER II Abolition of Charge on Owner-Occupiers, Taxation of Rents and Connected Provisions
CHAPTER III Capital Allowances
34.Doubling of annual allowances for industrial buildings and for dredging
37.Annual allowances for mineral depletion in the United Kingdom
38.Annual allowances for new machinery and plant in development districts
39.Annual allowances for new mining expenditure in development districts
40.Contributions to expenditure for treatment of trade effluents
41.Motor cars: amendments as to capital allowances and deductions for hiring
SCHEDULES
Amendments to Finance Act 1962 as respects Customs Duties on E.F.T.A. Goods
Relief for National Insurance Contributions: Descriptions of Contributors and Amounts for Relief
Transitional Allowances for Annual Value of Trade Premises
1.Subject to the provisions of this Schedule, an allowance under...
3.The allowance shall be made by— (a) treating the amount...
4.The said period is that ending when the land permanently...
5.No allowance shall be made under this Schedule where the...
8.The foregoing provisions of this Schedule shall apply in relation...
Amendments Arising from Chapter II of Part II of this Act
PART I Amendments of the Income Tax Acts
The War Damage (Public Utility Undertakings, &c.) Act 1949 (12, 13 & 14 Geo. 6. c. 36)
The Income Tax Act 1952 (15 & 16 Geo. 6. & 1 Eliz. 2. c. 10)
PART II Miscellaneous Amendments
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