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Legislation

Finance Act 1974

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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SCHEDULE 14 ENACTMENTS REPEALED

Finance Act 1974
SUBSTITUTION OF “LOCAL AUTHORITY” AS DEFINED IN SECTION 52

Schedule 12 | SUBSTITUTION OF “LOCAL AUTHORITY” AS DEFINED IN SECTION 52

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1–5)Repealed^F1

(7–12)Repealed^F2

Notes

F1
Sch. 12 paras. 1–5, repealed (savings) by Finance act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
F2
Sch. 12 paras. 7–12; repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch.31.