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Contents

Legislation

Finance Act 1976

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Introduction
Part I Customs and Excise
Part II Value Added Tax
Part III Income Tax, Corporation Tax and Capital Gains Tax
Part IV
Part V Miscellaneous and Supplementary
SCHEDULES 1, 2
SCHEDULE 3
SCHEDULE 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 6 Sections to be Substituted for Section 20 of Taxes Management Act 1970
SCHEDULES 7, 8
SCHEDULE 9 Amendments of Tax Acts Consequent on Part III, Chapter II
SCHEDULES 10–14.
SCHEDULE 15 Repeals

Finance Act 1976
Section 3

Schedule 3 | Section 3

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)Repealed^F1

(2–4)Repealed^F2

(5)Repealed^F1

(6)Repealed^F2

(7)Repealed^F1

(8)Repealed^F3

(9)Repealed^F1

Notes

F1
Sch. 3 paras. 1, 5, 7, 9 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I
F2
Sch. 3 paras. 2–4, 6 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I
F3
Sch. 3 para. 8 repealed by Excise Duties (Surcharges or Rebates) Act 1979 (c. 8), s. 4(3), Sch. 2