Finance Act 1971
Finance Act 1971 (1971 c. 68)
- Finance Act 1971 (1971 c. 68)
- Part I Customs and Excise
- 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 4, 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 6 Agricultural machines—vehicles excise duty and customs and excise duty.
- 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8—10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- PART II INCOME TAX AND CORPORATION TAX
- CHAPTER I GENERAL
- 13.to 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 21 Occupational pension schemes
- 22—28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- CHAPTER II SUB-CONTRACTORS IN CONSTRUCTION INDUSTRY
- 29 (Deductions on account of income tax from payments to certain sub-contractors in construction industry.)
- 30 (Exceptions from section 29.)
- 31 (Interpretation of Chapter II.)
- CHAPTER III METHOD OF CHARGING INCOME TAX FOR 1973-74 AND SUBSEQUENT YEARS
- 32.to 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 37 Consequential amendments and repeals.
- 38 Commencement of Chapter III and transitional provisions.
- 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- PART III INCOME TAX AND CORPORATION TAX: CAPITAL ALLOWANCES
- 40.to 54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- PART IV TAX ON CAPITAL GAINS AND ESTATE DUTY
- 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 56 (Taxation of short-term capital gains.)
- 57 (Exemption or relief for small disposals).
- 58 (Disposal of options.)
- 59 (Abolition of charge to capital gains tax on death, etc.)
- 60 (Replacement of business assets.)
- 61, 62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- PART V MISCELLANEOUS
- 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 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
- SCHEDULE 3 OCCUPATIONAL PENSION SCHEMES
- PART I TRANSITIONAL
- Schemes approved under old law Taxation of refunds of contributions and commutation payments
- SCHEDULE 6 AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX
- PART II AMENDMENT OF TAXES MANAGEMENT ACT 1970
- SCHEDULE 9 RESTORATION OF DEVELOPMENT VALUE
- SCHEDULE 13 Health Service Agreement between Treasury and Ministry of Finance for Northern Ireland
- SCHEDULE 14 ENACTMENTS REPEALED
- PART I OCCUPATIONAL PENSIONS SCHEMES
- PART II NEW METHOD OF CHARGING TAX
- PART III BETTERMENT LEVY
- PART IV CASE VII
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