{
  "url": "https://openlegislation.uk/finance-act-1976",
  "json_url": "https://openlegislation.uk/finance-act-1976.json",
  "id": "ukpga/1976/40",
  "title": "Finance Act 1976",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.",
  "citation": "1976 c. 40",
  "type": "ukpga",
  "year": "1976",
  "number": "40",
  "version": "current",
  "date": "1976-07-29",
  "revised": true,
  "valid_from": "2024-02-22",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1976/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-1",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/2",
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      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-2",
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    {
      "path": "section/4",
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      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-4",
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      "path": "section/6",
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      "path": "section/7",
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      "url": "https://openlegislation.uk/finance-act-1976/section-7",
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      "path": "section/8",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-8",
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    {
      "path": "section/9",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-9",
      "extent": null,
      "status": "repealed",
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    {
      "path": "part/I/crossheading/vehicles-excise-duty",
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      "heading": "Vehicles excise duty",
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    },
    {
      "path": "section/11",
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      "heading": "Information about goods vehicles and registration of trailers.",
      "url": "https://openlegislation.uk/finance-act-1976/section-11",
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      "path": "section/14",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-14",
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      "path": "section/15",
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      "path": "section/16",
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    {
      "path": "part/II",
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      "path": "section/17",
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      "url": "https://openlegislation.uk/finance-act-1976/section-17",
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      "path": "section/18",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-18",
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      "path": "section/19",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/20",
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      "url": "https://openlegislation.uk/finance-act-1976/section-20",
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      "path": "section/21",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-21",
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      "path": "section/23",
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      "number": "23",
      "heading": "Failure of resolution under Provisional Collection of Taxes Act 1968.",
      "url": "https://openlegislation.uk/finance-act-1976/section-23",
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    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
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    },
    {
      "path": "part/III/chapter/I",
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    {
      "path": "section/24",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-24",
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    {
      "path": "section/39",
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      "number": "39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-39",
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    },
    {
      "path": "section/43",
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      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1976/section-43",
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      "path": "section/44",
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      "path": "section/52",
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      "url": "https://openlegislation.uk/finance-act-1976/section-54",
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      "url": "https://openlegislation.uk/finance-act-1976/section-55",
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      "path": "section/57",
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      "heading": "Investigatory powers.",
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    {
      "path": "section/58",
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      "heading": "Recovery of tax in sheriff court.",
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    {
      "path": "part/III/chapter/II",
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      "heading": "Benefits derived by Company Directors and others from their Employment",
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    {
      "path": "section/60",
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      "url": "https://openlegislation.uk/finance-act-1976/section-60",
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    },
    {
      "path": "section/73",
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      "url": "https://openlegislation.uk/finance-act-1976/section-73",
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    {
      "path": "part/V",
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      "url": "https://openlegislation.uk/finance-act-1976/section-128",
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      "url": "https://openlegislation.uk/finance-act-1976/section-129",
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    },
    {
      "path": "section/130",
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      "heading": "Petroleum revenue tax.",
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    {
      "path": "section/131",
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      "number": "131",
      "heading": "Inter-American Development Bank.",
      "url": "https://openlegislation.uk/finance-act-1976/section-131",
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      "path": "section/132",
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      "heading": "Citation, interpretation, construction and repeals.",
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      "path": "schedule/1",
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      "path": "schedule/3/paragraph/2",
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      "heading": "Sections to be Substituted for Section 20 of Taxes Management Act 1970",
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    },
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      "heading": "Amendments of Tax Acts Consequent on Part III, Chapter II",
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    {
      "path": "schedule/9/part/I",
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      "heading": "Replacement of Section 15 of the Taxes Management Act 1970 (c. 9)",
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    {
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      "heading": "Taxes Management Act 1970",
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