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Contents

Legislation

Finance Act 1971

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Introduction
Part I Customs and Excise
PART II INCOME TAX AND CORPORATION TAX
Part CHAPTER I GENERAL
Part CHAPTER II SUB-CONTRACTORS IN CONSTRUCTION INDUSTRY
Part CHAPTER III METHOD OF CHARGING INCOME TAX FOR 1973-74 AND SUBSEQUENT YEARS
PART III INCOME TAX AND CORPORATION TAX: CAPITAL ALLOWANCES
PART IV TAX ON CAPITAL GAINS AND ESTATE DUTY
PART V MISCELLANEOUS
SCHEDULE 1
SCHEDULE 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3 OCCUPATIONAL PENSION SCHEMES
SCHEDULE 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 6 AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX
SCHEDULE 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 9 RESTORATION OF DEVELOPMENT VALUE
SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 13 Health Service Agreement between Treasury and Ministry of Finance for Northern Ireland
SCHEDULE 14 ENACTMENTS REPEALED

Finance Act 1971
RESTORATION OF DEVELOPMENT VALUE

Schedule 9 | RESTORATION OF DEVELOPMENT VALUE

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)Repealed^F1

(4)Repealed^F2

(5)Repealed^F1

Notes

F1
Sch. 9 paras. 1 to 3, 5, Schs. 10, 12 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8for 1979-80et seq.]
F2
Sch. 9 para. 4 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31