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Legislation
Finance Act 1976

Part III Income Tax, Corporation Tax and Capital Gains Tax

  • 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) . . . . . . . . ....
  1. Part III · Income Tax, Corporation Tax and Capital Gains Tax
  2. Post-war credits.

Section 59 | Post-war credits.

From legislation.gov.uk

After section 131(3) of the Finance Act 1972 (power of Treasury to make order fixing time-limit for applications for repayment of post-war credits) there shall be inserted—

(3A)An order under subsection (3) above may make different provision for different cases or classes of case and may provide that no amount shall be ascertained, recorded or notified under section 7 of the Finance Act 1941 after any such time as may be specified in the order.

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