Introductory text
United Kingdom
Annotations
Modifications
- C1
Act modified (S.) by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), s. 1, Sch. 1 para. 1(4)
- C2
Act applied (prosp.) by Local Government Finance Act 1992 (c. 14), ss. 111(9), 119(2) (with s. 118(1)(2)(4))
- C3
Act applied (S.) (1.4.1992) by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 22(3) (as substituted by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 10 (with s. 118(1)(2)(4))); S.I. 1992/818, art. 2(a)
Commencement
- I1
Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.
Extent
- E1
For extent of this Act see s. 73(6)
Editorial notes
- X1
The text of sections 55–67, 73(1)(2)(4)–(6), Sch. 11 was taken from SIF group 114 (Stamp Duty); sections 71, 73(1)(5)(6)(8), Sch. 14 from SIF group 99:3 (Public Finance and Economic Controls: National Debt); sections 5, 73(1)(5)(6) from SIF group 40:1 (Customs and Excise: Customs and Excise Duties): provisions omitted from SIF have been dealt with as referred to in other commentary.