Skip to content

Contents

Legislation

Finance Act 1976

Part III Income Tax, Corporation Tax and Capital Gains Tax

Find in this level

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
Capital gains: compulsory acquisition of aircraft and shipbuilding shares.

Section 54 | Capital gains: compulsory acquisition of aircraft and shipbuilding shares.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 54 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)