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Finance Act 1976 (c. 40)
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Introductory Text
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Main body
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Part I Customs and Excise
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1. . . .
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2, 3. . . .
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4, 5. . . .
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6. - . . .
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7. . . .
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8. . . .
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9, 10. . . .
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Vehicles excise duty
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11. Information about goods vehicles and registration of trailers.
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12. Charges on request for registration number.
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13. . . .
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14. . . .
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15. . . .
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16. . . .
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Part II Value Added Tax
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17. . . .
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18. . . .
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19. . . .
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20. . . .
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21, 22. . . .
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23. Failure of resolution under Provisional Collection of Taxes Act 1968.
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Part III Income Tax, Corporation Tax and Capital Gains Tax
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CHAPTER I General
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24-38. . . .
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39-42. . . .
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43. . . .
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44-50. . . .
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51. . . .
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52, 53. . . .
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54. Capital gains: compulsory acquisition of aircraft and shipbuilding shares.
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55, 56. . . .
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57. Investigatory powers.
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58. Recovery of tax in sheriff court.
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59. Post-war credits.
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CHAPTER II Benefits derived by Company Directors and others from their Employment
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60-71. . . .
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72. - . . .The enactments specified in Schedule 9 to this Act shall be amended as there specified
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Part IV {no text}
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73-125. . . .
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Part V Miscellaneous and Supplementary
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126. . . .
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127. - . . .
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128. . . .
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129. . . .
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130. Petroleum revenue tax.
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131. Inter-American Development Bank.
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132. Citation, interpretation, construction and repeals.
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Schedules
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SCHEDULES 1, 2 . . .
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SCHEDULE 3 {no text}
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SCHEDULE 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {no text}
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SCHEDULE 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {no text}
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SCHEDULE 6 Sections to be Substituted for Section 20 ofTaxes Management Act 1970
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SCHEDULES 7, 8 . . .
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SCHEDULE 9 Amendments of Tax Acts Consequent on Part III, Chapter II
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Part I Replacement of Section 15 of the Taxes Management Act 1970 (c. 9)
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PART II OTHER AMENDMENTS
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SCHEDULES 10-14. . . .
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SCHEDULE 15 Repeals
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Part I Customs and Excise
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Part II Value Added Tax
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Part III Income Tax, Corporation Tax and Capital Gains Tax
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Part IV Life Policies
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Part V Capital Transfer Tax
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Part VI Stamp Duty
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Part VII Miscellaneous
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