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Contents

Legislation

Finance Act 1976

Part III Income Tax, Corporation Tax and Capital Gains Tax

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CHAPTER I General
Section 39—42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 44—50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 52, 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 54 Capital gains: compulsory acquisition of aircraft and shipbuilding shares.
Section 55, 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 57 Investigatory powers.
Section 58 Recovery of tax in sheriff court.
Section 59 Post-war credits.
CHAPTER II Benefits derived by Company Directors and others from their Employment
Section 72 (1) . . . . . . . . ....

Part III · Income Tax, Corporation Tax and Capital Gains Tax
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Section 44—50 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

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