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Contents

Legislation
Finance Act 1997
  • Introduction
  • Part I Excise Duties
  • Part II Insurance Premium Tax
  • Part III Value Added Tax
  • Part IV Payments and overpayments in respect of indirect taxes
  • Part V Income Tax, Corporation Tax and Capital Gains Tax
  • Part VI Inheritance Tax
  • Part VII Stamp Duty and Stamp Duty Reserve Tax
  • Part VIII Miscellaneous and Supplemental
  • SCHEDULE 1 Gaming duty: administration, enforcement etc
  • SCHEDULE 2 Gaming duty: consequential and incidental amendments
  • SCHEDULE 3 Vehicle excise duty: exempt vehicles
  • SCHEDULE 4 Insurance premium tax: the higher rate
  • SCHEDULE 5 Indirect taxes: overpayments etc
  • SCHEDULE 6 Assessments for excise duty purposes
  • SCHEDULE 7 Special treatment for certain distributions
  • SCHEDULE 8 Enterprise investment scheme: qualifying companies
  • SCHEDULE 9 Venture capital trusts: qualifying holdings
  • SCHEDULE 10 Stock lending arrangements and manufactured payments
  • SCHEDULE 11 Futures and options: taxation of guaranteed returns
  • SCHEDULE 12 Leasing arrangements: finance leases and loans
  • SCHEDULE 13 Loan relationships: amendment of transitional provisions
  • SCHEDULE 14
  • SCHEDULE 15 Capital allowances: Schedule A cases etc
  • SCHEDULE 16
  • SCHEDULE 17 Chargeable gains: re-investment relief
  • SCHEDULE 18 Repeals
  1. UK legislation
  2. Finance Act 1997

Finance Act 1997

From legislation.gov.uk

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[19th March 1997]

Most Gracious Sovereign,

WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Rates of duty on spirits and wines of equivalent strength.
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