UK Act of Parliament
1974
United Kingdom
Finance Act 1974
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 84 other Schedules — structural / supplementary
(1) In this Part of this Schedule, unless the context...
(1) This paragraph shall apply in relation to a disposal...
(1) This paragraph shall apply in relation to a disposal...
(1) Where paragraph 11 of this Schedule would, apart from...
(1) Subject to the following sub-paragraph, material development shall for...
Where a chargeable gain accrues to a person on a...
(1) Subject to the provisions of paragraph 2 of Schedule...
Where under [ section 115(1)(b) or 116(1)(b) of the Capital...
(1) If the consideration which a person carrying on a...
(1) Paragraph 18 above shall have effect subject to the...
(1) Subject to sub-paragraphs (5) to (7) below, this paragraph...
(1) Where a company issues shares or debentures to a...
Where [ subsection (2) of section 102 of the Capital...
(1) Where a disposal within subsection (1) of [ section...
Where, in the case of an insurance company carrying on...
No part of any chargeable gain which under section 29...
(1) Without prejudice to any other provisions of this Schedule...
In computing under this Chapter any gain accruing to a...
(1) The current use value of an interest in land...
(1) In computing under this Chapter any gain accruing to...
In this Schedule, subject to the following paragraph, “ material...
(1) The doing of any of the following things in...
The classes of purposes mentioned in paragraph 7(1)(f) above are...
(1) For the purposes of this Schedule material development shall...
In this Schedule “ the principal section ” means section...
(1) This paragraph shall apply in relation to a disposal...
If the disposal of an asset under a conditional contract...
Where an owner of an interest in land to which...
(1) Where a disposal of an interest in land to...
(1) In this Schedule “ the principal section ” means...
A loss accruing to a person in a chargeable period...
In its application to a development loss in accordance with...
Without prejudice to the following provisions of this Schedule, any...
For the purpose of computing the development loss accruing to...
Where an allowable loss accrues to a person on a...
Where a claim under the principal section is made in...
(1) Where, in the case of any person, section 39(1)...
(1) Where, in the case of an insurance company carrying...
For the purposes mentioned in subsection (3) of section 32...
Where a development gain accrues in respect of a disposal...
(1) An individual to whom a development gain accrues may...
(1) Subject to paragraph 4 below, advance corporation tax paid...
(1) Paragraph 3(1) above shall not apply in the case...
In paragraph 10(8) of Schedule 16 to the Finance Act...
After paragraph 14 of Schedule 16 to the Finance Act...
(1) A development gain accruing to an insurance company carrying...
In section 17 of the Finance Act 1973 ( payments...
(1) Where a development gain has accrued to the personal...
[ Sections 2 and 12 of the Capital Gains Tax...
[ Section 15 of the Capital Gains Tax Act 1979...
[ Section 17 of the Capital Gains Tax Act 1979...
Where a development gain accrues to a person in respect...
Where a company has issued shares or debentures to a...
(1) If, in a case where [ section 123 of...
(1) In this Schedule — “ the five-year period ”,...
(1) In the case of a relevant chargeable building, subsection...
(1) For the purposes of determining whether a chargeable building...
(1) For the purposes of this Chapter a person carrying...
(1) Where in accordance with this Schedule subsection (1) of...
(1) Subject to sub-paragraph (2) below, where an interest in...
Where an interest in land is under subsection (1) of...
(1) Where an interest in land is under subsection (1)...
Where an interest in land is under subsection (1) of...
Where an interest in land consisting of a reversion on...
(1) In the case of a relevant chargeable building, this...
(1) Subject to the following paragraphs of this Schedule, this...
(1) In the case of a relevant chargeable building, paragraph...
In the case of a relevant chargeable building, subsection (1)...
(1) The following provisions of this paragraph shall have effect...
(1) Where, in the case of a relevant chargeable building,...
(1) Where, in the case of a relevant chargeable building,...
(1) The following provisions of this paragraph shall have effect...
The following provisions ( which provide for the recovery of...
Subject to paragraph 14(6) of Schedule 9 to this Act,...
(1) Every person who to the best of his knowledge...
(1) The inspector may by notice in writing require —...
(1) The Taxes Management Act 1970 shall have effect subject...
(1) This Part of this Schedule, except paragraphs 6 and...
(1) The heading “Lease or Tack” in Schedule 1 to...
(1) This Part of this Schedule shall have effect as...
In the heading “Duplicate or Counterpart of any instrument chargeable...
(1) The heading “Lease or Tack” in Schedule 1 to...
In the heading “Duplicates or Counterpart of any instrument chargeable...
Browse 23 other sections — procedural / definitional / commencement
Increase of certain duties on betting.
Returns of persons treated as employees.
Depreciatory transactions
Certain development gains from land to be taxed as income.
Exemption or relief for small disposals.
Development losses.
Disposals of interests in land effected indirectly.
Disposals of interests in settled property.
Special rates of charge for development gains accruing to trustees, personal representatives or unit trust schemes.
Supplementary
Charge to tax: first letting or occupation of building after material development.
Interpretation,
Matters arising out of Chapters I and
Increase of certain stamp duties.
Vehicle excise duty-disabled persons.
Grants towards duty charged on bus fuel.
Power to authorise amendment of taxi fare byelaws.
Trustee savings banks—special investments.
Citation, interpretation, construction and repeals.
These repeals do not apply in relation to interest excepted...
These repeals do not affect the cases excepted by section...
These repeals have effect as from 1st May 1974.
These repeals take effect on 1st August 1974.
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