# Finance Act 1976, Part III: Income Tax, Corporation Tax and Capital Gains Tax


Chapter
Short title
Extent of repeal
1968 c. 3.
The Capital Allowances Act 1968.
Section 20(2) to (5).
In section 24, in subsection (2), the words “by virtue of section 20(3), or", in subsection (3) the words “section 20(4) or" and in subsection (4) the words “section 20(7) or, as the case may be".
In section 26(6) the words “section 20(4) or".
In section 31(1) the words “determined in accordance with the subsequent provisions of the said section 20".
In Schedule 4—
in paragraph 1, in sub-paragraph (2) the words “section 20(3) or" (in both places), “or under that subsection" and “as the case may be", in sub-paragraph (3) the words “section 20(4) or", “section 281 or", “the said section 20(4) or" and “as the case may be", and sub-paragraph (4);
in paragraph 2, sub-paragraph (2), in sub-paragraph (4) the words “section 20(4) or, as the case may be" and “(2) or", in sub-paragraph (5)(a) the words “section 20(3) or", in sub-paragraph (5)(b) the words “(2) or", “section 20(3) or", “as the case may be" (where next occurring) and “sub-paragraph (2)(c) or, as the case may be";
in paragraph 3, in sub-paragraph (1) the words “section 281(2) or, as the case may be", in sub-paragraph (2) the words “281 or" and in sub-paragraph (3) the words “section 20(1) or, as the case may be,".
1970 c. 9.
The Taxes Management Act 1970.
In section 35(2), paragraph (a).
In section 67(1) the words “or in the sheriff’s small debt court, whichever is appropriate".
In the Table in section 98(3), in the first column, the reference to section 200 of the Taxes Act.
1970 c. 10.
The Income and Corporation Taxes Act 1970.
Section 24(2).
In section 38(1), the proviso.
Sections 195 to 203.
Section 315(7) and (8).
Section 473(2).
In section 498(1), the proviso.
Section 513.
In Schedule 12, Parts I and II and, in Part III, paragraphs 1, 3(1) and (2), 4 and 5.
1972 c. 41.
The Finance Act 1972.
Section 68(2).
1973 c. 51.
The Finance Act 1973.
Section 42.
Schedule 17.
1974 c. 30.
The Finance Act 1974.
Section 18.
1975 c. 7.
The Finance Act 1975.
In Schedule 12, paragraphs 14 and 15.
1975 c. 45.
The Finance (No. 2) Act 1975.
Section 30(1) and (2).
Section 32.
Section 35.
In section 37(6) the words “and subsection (6).".
Section 56.
Section 65.
In Schedule 10, paragraphs 1(2)(b) and 6(2)(b).
Schedule 11.

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Source: https://www.legislation.gov.uk/ukpga/1976/40/schedule/15/part/III (the official version)
Page: https://openlegislation.uk/finance-act-1976/schedule-15/part-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.