Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1975

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1975. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. PART I Value Added Tax

    1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. PART II INCOME TAX AND CORPORATION TAX

    1. 5—12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 13—15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 16,17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. PART III CAPITAL TRANSFER TAX

    1. Main charging provisions

      1. 19. Capital transfer tax.

      2. 20—47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Estate duty and obsolete death duties

      1. 48. Interest on repayment of estate duty and on instalments of duty.

      2. 49. Abolition of estate duty and transitional provisions.

      3. 50. Final abolition of obsolete death duties.

    3. Supplemental

      1. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 52. Consequential amendments and repeals.

  5. PART IV MISCELLANEOUS AND GENERAL

    1. 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 54. Appeals on questions of value of unquoted shares or securities.

    3. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 56. Signature of certain requisitions and requests of the Treasury.

    5. 57. Appointment of General Commissioners in Scotland, and amendment of declaration to be made by certain officers.

    6. 58. Amendments of Vehicles (Excise) Act (Northern Ireland) 1972.

    7. 59. Citation, interpretation, construction and repeals.

  6. SCHEDULES

    1. SCHEDULE 1

      . . .

    2. SCHEDULE 2

      . . .

    3. SCHEDULE 3

      . . .

    4. SCHEDULE 4

      Administration and Collection of Capital Transfer Tax

      1. 1—37.. . . . . . . . . ....

      2. Refusal of probate or administration where tax unpaid

        1. 38.(1) . . . . . . . . ....

        2. 39—44.. . . . . . . . . ....

    5. SCHEDULES 5—7

      . . .

    6. SCHEDULE 8

      Relief for Agricultural Property

      1. Part I

        1. 1–11.. . . . . . . . . ....

      2. Part II Estate Duty

        1. Nature of relief

          1. 12.Where the estate chargeable with estate duty on the death...

          2. 13.(1) Where the principal value of any agricultural property is...

        2. Companies

          1. 14.Where an estate comprises shares in or debentures of a...

        3. Limitation of relief

          1. 15.Relief under this Part of this Schedule shall be given...

        4. Supplementary

          1. 16.(1) For the purposes of relief under this Part of...

    7. SCHEDULES 9,10

      . . .

    8. SCHEDULE 11

      Amendment of Estate Duty Enactments

      1. Part I—Great Britain

        1. 1.In Part I of Schedule 17 to the Finance Act...

        2. 2.(1) In section 121(1)(c) of the Finance Act 1972 (which...

        3. 3.Section 23 of the Finance Act 1925 and section 28...

      2. PART II—Northern Ireland

        1. 4.In Part I of Schedule 1 to the (determination of...

        2. 5.(1) In Article 5(1)(c) of the Finance (Northern Ireland) Order...

        3. 6.Section 3 of the (N.I.).Finance (No. 2) Act (Northern Ireland)...

    9. SCHEDULE 12

      CONSEQUENTIAL AMENDMENTS

      1. General

        1. 1.. . . . . . . . . ....

        2. 2.The amendments made by the following paragraphs—

      2. The Local Registration of Title (Ireland) Act 1891

        1. 3.(1) In the Local Registration of Title (Ireland) Act 1891,...

      3. The Colonial Probates Act 1892

        1. 4.In section 2(1) of the Colonial Probates Act 1892 after...

      4. The Land Registration Act 1925

        1. 5.(1) The Land Registration Act 1925 shall be amended as...

      5. The Inheritance (Family Provision) Act 1938

        1. 6.. . . . . . . . . ....

      6. The Finance Act 1946

        1. 7.. . . . . . . . . ....

      7. The Crown Proceedings Act 1947

        1. 8.In section 14(1) of the Crown Proceedings Act 1947—

        2. 9.In section 14 of the Crown Proceedings Act 1947, as...

      8. Small Estates (Representation) Act 1961

        1. 10.(1) In relation to Scotland section 1 of the Small...

      9. The Licensing Act 1964

        1. 11.. . . . . . . . . ....

      10. The Finance Act 1965

        1. 12, 13.. . . . . . . . . ....

        2. 14, 15.. . . . . . . . . ....

      11. The Income and Corporation Taxes Act 1970

        1. 16.. . . . . . . . . ....

      12. The Finance Act 1971

        1. 17.. . . . . . . . . ....

      13. The Land Charges Act 1972

        1. 18.(1) The Land Charges Act 1972 shall be amended as...

      14. The Finance Act 1974

        1. 19.. . . . . . . . . ....

      15. The Inheritance (Family Provision) Act (Northern Ireland) 1960

        1. 20.(1) In section 5(1) of the Inheritance (Family Provision) Act...

      16. The Land Registration Act (Northern Ireland) 1970

        1. 21.In Schedule 6 to the Land Registration Act (Northern Ireland)...

    10. SCHEDULE 13

      REPEALS

      1. PART I DEATH DUTIES

        1. Enactments of the Parliament of Northern Ireland

          1. These repeals have effect— (a) in relation to deaths occurring...

      2. PART II MISCELLANEOUS

        1. 1.The repeal in the Taxes Management Act 1970 takes effect...

        2. 2.The repeals in section 21 of the Income and Corporation...

        3. 3.The repeals in sections 394 to 398 of the Income...

        4. 4.The repeal in the Vehicles (Excise) Act (Northern Ireland) 1972...

        5. 5.The repeals of Schedule 25 to the Finance Act 1972...

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill