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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. (1) . . . . . . . . ....

Section 72 | (1) . . . . . . . . ....

From legislation.gov.uk

(1)RepealedF1

(13)The enactments specified in Schedule 9 to this Act shall be amended as there specified (which are amendments consequential on the replacement by this Chapter of Chapter II of Part VIII of the Taxes Act and other provisions); Part I of that Schedule substitutes a new section for section 15 of the Taxes Management Act 1970, and contains consequential amendments; Part II contains other amendments.

Notes

  1. F1

    Ss. 24–38, 44–50, 60–72(1)-(12) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

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