Finance Act 1971

Cited authorities 208

Cited in

Amendments 990

Jurisdiction	UK Non-devolved
Citation	1971 c. 68
Year	1971

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the reference in paragraph 2(b) to the said Schedule 3 shall be construed as a reference to that Schedule as amended by subsection (1) above, andthe reference to an agricultural machine in paragraph 3(b) shall not include any vehicle which does not satisfy the conditions specified in paragraphs (a) and (b) of section 6(1) of the

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Contenidos

Finance Act 1971
Part I: Customs and Excise

1: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6: Agricultural machines—vehicles excise duty and customs and excise duty.

7: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART II: INCOME TAX AND CORPORATION TAX
CHAPTER I: GENERAL

13: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21: Occupational pension schemes
22: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER II: SUB-CONTRACTORS IN CONSTRUCTION INDUSTRY

29: (Deductions on account of income tax from payments to certain sub-contractors in construction industry.)
30: (Exceptions from section 29.)
31: (Interpretation of Chapter II.)

CHAPTER III: METHOD OF CHARGING INCOME TAX FOR 1973-74 AND SUBSEQUENT YEARS

32: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37: Consequential amendments and repeals.

38: Commencement of Chapter III and transitional provisions.

39: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: INCOME TAX AND CORPORATION TAX: CAPITAL ALLOWANCES

40: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IV: TAX ON CAPITAL GAINS AND ESTATE DUTY

55: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
56: (Taxation of short-term capital gains.)
57: (Exemption or relief for small disposals).
58: (Disposal of options.)
59: (Abolition of charge to capital gains tax on death, etc.)
60: (Replacement of business assets.)
61: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART V: MISCELLANEOUS

63: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
64: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
67: Confirmation of health service agreement with Northern Ireland and U.K. contribution towards cost of certain allowances and benefits in Northern Ireland.

68: Payments to Banks of England and Ireland in respect of management of Government securities.: Section 16 of the National Loans Act 1968 (supplemental provisions as to the national debt) shall be amended as follows—

69: Citation, interpretation, construction, extent and repeals.

SCHEDULES

SCHEDULE 1
SCHEDULE 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3 Section 21.
OCCUPATIONAL PENSION SCHEMES

PART I: TRANSITIONAL

SCHEDULE 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 6 Section 37.
AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX

PART I
PART II: AMENDMENT OF TAXES MANAGEMENT ACT 1970
PART III

SCHEDULE 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 9 Section 55.
RESTORATION OF DEVELOPMENT VALUE

SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 13 Section 67.
Health Service Agreement between Treasury and Ministry of Finance for Northern Ireland

SCHEDULE 14 Section 69.
ENACTMENTS REPEALED

PART I: OCCUPATIONAL PENSIONS SCHEMES
PART II: NEW METHOD OF CHARGING TAX
PART III: BETTERMENT LEVY
PART IV: CASE VII
PART VII

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Finance Act 1971

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