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        Finance Act 1975 (c. 7)
        Introductory Text
        Main body
        PART I Value Added Tax
        1. . . .
        2. . . .
        3. . . .
        4. . . .
        PART II INCOME TAX AND CORPORATION TAX
        5-12 . . .
        13-15. . . .
        16,17 . . .
        18. . . .
        PART III CAPITAL TRANSFER TAX
        Main charging provisions
        19. Capital transfer tax.
        20-47 . . .
        Estate duty and obsolete death duties
        48. Interest on repayment of estate duty and on instalments of duty.
        49. Abolition of estate duty and transitional provisions.
        50. Final abolition of obsolete death duties.
        Supplemental
        51. . . .
        52. Consequential amendments and repeals.
        PART IV MISCELLANEOUS AND GENERAL
        53. . . .
        54. Appeals on questions of value of unquoted shares or securities.
        55. . . .
        56. Signature of certain requisitions and requests of the Treasury.
        57. Appointment of General Commissioners in Scotland, and amendment of declaration to be made by certain officers.
        58. Amendments of Vehicles (Excise) Act (Northern Ireland) 1972.
        59. Citation, interpretation, construction and repeals.
        Schedules
        SCHEDULE 1 . . .
        SCHEDULE 2 . . .
        SCHEDULE 3 . . .
        SCHEDULE 4 Administration and Collection of Capital Transfer Tax
        SCHEDULES 5-7 . . .
        SCHEDULE 8 Relief for Agricultural Property
        Part I {no text}
        Part II Estate Duty
        SCHEDULES 9,10 . . .
        SCHEDULE 11 Amendment of Estate Duty Enactments
        Part I-Great Britain {no text}
        PART II-Northern Ireland {no text}
        SCHEDULE 12 CONSEQUENTIAL AMENDMENTS
        SCHEDULE 13 REPEALS
        PART I DEATH DUTIES
        PART II MISCELLANEOUS

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