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Contents

Legislation
Finance Act 1974
  • Introduction
  • PART I CUSTOMS AND EXCISE AND VALUE ADDED TAX
  • PART II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (GENERAL)
  • PART III CAPITAL GAINS FROM LAND
  • PART IV MISCELLANEOUS AND GENERAL
  • SCHEDULES 1, 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • SCHEDULE 3 PROVISIONS SUPPLEMENTARY TO SECTION 38
  • SCHEDULE 4 TRANSITIONAL PROVISIONS RELATING TO DEVELOPMENT GAINS
  • SCHEDULE 5
  • SCHEDULE 6 DEVELOPMENT LOSSES
  • SCHEDULE 7 TREATMENT OF DEVELOPMENT GAINS UNDER THE TAX ACTS
  • SCHEDULE 8 ADAPTATIONS AND AMENDMENTS OF PROVISIONS RELATING TO THE TAXATION OF CAPITAL GAINS
  • SCHEDULE 9 SUPPLEMENTARY PROVISIONS ABOUT DEEMED DISPOSALS UNDER SECTION 45
  • SCHEDULE 10 MATTERS ARISING OUT OF CHAPTERS I AND II OF PART III OF THIS ACT
  • SCHEDULE 11
  • SCHEDULE 12 SUBSTITUTION OF “LOCAL AUTHORITY” AS DEFINED IN SECTION 52
  • SCHEDULE 13
  • SCHEDULE 14 ENACTMENTS REPEALED
  1. UK legislation
  2. Finance Act 1974

Finance Act 1974

From legislation.gov.uk

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[31st July 1974]

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