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Finance Act 1997 is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Part IV Payments and overpayments in respect of indirect taxes
Part V Income Tax, Corporation Tax and Capital Gains Tax
Part VII Stamp Duty and Stamp Duty Reserve Tax
Part VIII Miscellaneous and Supplemental
SCHEDULES
Vehicle excise duty: exempt vehicles
Special treatment for certain distributions
Futures and options: taxation of guaranteed returns
Schedule to be inserted as Schedule 5AA to the Taxes Act 1988
. . . . . . . . . ....
Leasing arrangements: finance leases and loans
Part I Leasing arrangements where any of the return on investment is in capital form
Part IV Supplementary provisions
3.In section 37(1), after paragraph (b) (election to treat assets...
4.For subsection (6) of section 41 (cases where the provision...
5.In section 42(2) (rate of writing down assets leased outside...
6.In section 43(3) (apportionments in leasing cases), after “26,” there...
7.In section 46(7)(c) (leasing of ships to non-residents), for “section...
8.In section 50(3) (interpretation of Chapter V), in the definition...
9.In section 77(8) (provisions that do not apply where an...
Chargeable gains: re-investment relief
Part VI Income Tax, Corporation Tax and Capital Gains Tax
These repeals have effect in relation to the year 1997-98...
These repeals have effect in relation to payments made on...
5.The repeals of the provisions which amend, or authorise the...
1.These repeals have effect, subject to the following notes and...
2.The repeal in section 54(1) of the Capital Allowances Act...
Part VII Stamp Duty and Stamp Duty Reserve Tax
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