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Finance Act 1974

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Finance Act 1974 Finance Act 1974 CHAPTER 30 ARRANGEMENT OF SECTIONS PART I CUSTOMS AND EXCISE AND VALUE ADDED TAX Section 1. Increase of duties on spirits, beer, wine, British wine and tobacco. 2. Increase of certain duties on betting. 3. Continuation of powers under section 9 of Finance Act 1961. 4. Delivery of rum for home use after two years' warehousing. 5. Value added tax-time of supply. 6. Value added tax tribunals. PART II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (GENERAL) 7. Charge of income tax for 1974-75. 8. Increase of surtax rates for 1972-73. 9. Charge of corporation tax for financial year 1973. 10. Corporation tax-other rates and fractions. 11. Mitigation of corporation tax liability of small companies. 12. Rate of advance corporation tax for financial year 1974. 13. Payments in addition to advance corporation tax due in financial year 1974. 14. Alteration of personal reliefs. 15. Maintenance payments. 16. Partnership retirement annuities. 17. Expenditure on fire safety. 18. Expenses allowances to directors and others. 19. Restrictions on relief for interest. 20. Share option and share incentive schemes. 21. Cases I and II of Schedule E. 22. Foreign pensions or annuities. 23. Income from trade, etc. carried on abroad. 24. Returns of persons treated as employees. 25. Sub-contractors in construction industry. 26. Life insurance companies. 27. Friendly societies. 28. Trade unions. 29. Depreciatory transactions. 30. Transactions in deposits without certificate or in debts. A ii c. 30 Finance Act 1974 Section 31. Replacement of business assets. 32. Disposals of shares in unit trusts, investment trusts and funds in court. 33. Reduced rate of capital gains tax for certain unit trusts and for funds in court. 34. Transfer of business on retirement. 35. Interest paid to directors and directors' associates. 36. Amendment of Taxes Act section 243. 37. Tax on company in liquidation. PART III CAPITAL GAINS FROM LAND CHAPTER I DEVELOPMENT GAINS FROM LAND 38. Certain development gains from land to be taxed as income. 39. Exemption or relief for small disposals. 40. Development losses. 41. Disposals of interests in land effected indirectly. 42. Disposals of interests in settled property. 43. Special rates of charge for development gains accruing to trustees, personal representatives or unit trust schemes. 44. Supplementary. CHAPTER II FIRST LETTING OR OCCUPATION OF BUILDING AFTER MATERIAL DEVELOPMENT 45. Charge to tax ; first letting or occupation of building after material development. 46. Interpretation, etc. CHAPTER III OTHER PROVISIONS ABOUT CAPITAL GAINS FROM LAND 47. Matters arising out of Chapters I and II of this Part. 48. Disposals of interests in land in United Kingdom reflecting development value. PART IV MISCELLANEOUS AND GENERAL 49. Increase of certain stamp duties. 50. Vehicle excise duty-disabled persons. 51. Gifts to Historic Churches Preservation Trust. Finance Act 1974 c. 30 iii Section 52. Definition of " local authority " for certain tax purposes. 53. Regional employment premiums. 54. Grants towards duty charged on bus fuel. 55. Power to authorise amendment of taxi fare byelaws. 56. Trustee savings banks-special investments. 57. Citation, interpretation, construction and repeals. SCHEDULES : Schedule 1-Relief for interest. Schedule 2-Deductions or exception in respect of certain emoluments. Schedule 3-Provisions supplementary to section 38. Schedule 4-Transitional provisions relating to develop- ment gains. Schedule 5-Provisions supplementary to section 39. Schedule 6-Development losses. Schedule 7-Treatment of development gains under the Tax Acts. Schedule 8-Adaptations and amendments of provisions relating to taxation of capital gains. Schedule 9-Supplementary provisions about deemed disposals under section 45. Schedule 10-Matters arising out of Chapters I and II of Part III of this Act. Schedule 11-Increase of certain stamp duties. Schedule 12-Substitution of " local authority " as defined in section 52. Schedule 13-Regional employment premiums. Schedule 14-Enactments repealed. A2 c. 30 1 ELIZABETH II Finance Act 1974 1974 CHAPTER 30 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. [31st July 1974] Most Gracious Sovereign, E, Your Majesty's most dutiful and loyal subjects, the AA[Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:- PART I CUSTOMS AND EXCISE AND VALUE ADDED TAX 1.-(1) The rate of the duty of excise chargeable under section Increase of 1 of the Finance Act 1964 on British spirits by virtue of Schedule duties on spirits, beer, 1 to the Finance Act 1973 shall be increased by £1.5600 per proof gallon. wine, aBndtish tobacco. (2) The rates of the duties of customs chargeable under the 1964 c. 49. said section 1 on imported spirits other than perfumed spirits by 1973 c. 51. virtue of Schedule 1 to the Finance Act 1973 or any relevant order shall each be increased- (a) in the case of spirits not comprised in paragraph (b) below, by £1.5600 per proof gallon ; and A3 2 c.. 30 Finance Act 1974 PART I (b) in the case of liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested, by £2.1000 per liquid gallon. (3) The rates of the duties of customs and excise chargeable 1964 c. 49. under section 2 of the Finance Act 1964 on beer by virtue of 1973 c. 51. Schedule 2 to the Finance Act 1973 or any relevant order shall each be increased- (a) except as regards the increases mentioned in paragraph (b) below, by £2.4600 per 36 gallons ; and (b) as regards the increases in the rates of duty falling to be made, in the case of beer of an original gravity exceeding 1,030 degrees, for each additional degree, by £0.0220 per 36 gallons ; and as respects beer on which there have been paid duties of customs or excise at the said increased rates, the rates of draw- back allowable under the said section 2 by virtue of the said Schedule 2 or any such order shall each be increased by the like amount per 36 gallons. (4) The rates of the duties of customs chargeable under section 3 of the Finance Act 1964 on imported wine by virtue of Schedule 3 to the Finance Act 1973 or any relevant order shall each be increased- (a) except as regards the additions mentioned in paragraph (b) below, by £0.5450 per gallon ; and (b) as regards the additions to the rates of duty falling to be made, in the case of wine exceeding 42 degrees of proof spirit, for each additional degree or fraction of a degree, by £0.0450 per gallon. For the purposes of this subsection " wine " includes the lees of wine. (5) The rates of the duty of excise chargeable under section 3 of the Finance Act 1964 on British wine by virtue of Schedule 4 to the Finance Act 1973 shall each be increased by £0.5450 per gallon. (6) The rates of the duties of customs and excise chargeable under section 4 of the Finance Act 1964 on tobacco by virtue of Schedule 5 to the Finance Act 1973 or any relevant order shall each be increased by £1.4000 per pound ; and as respects tobacco on which there have been paid duties of customs or excise at the said increased rates, the rates of drawback allow- able under the said section 4 by virtue of the said Schedule 5 or any such order shall each be increased by the like amount per pound. Finance Act 1974 c. 30 3 (7) In this section " relevant order " means any order made PART I before 27th March 1974 under subsection (4) of section 1 of the Finance Act 1973 (power to alter rates of duties of customs and 1973 c. 51. of drawbacks) ; and the preceding provisions of this section are without prejudice to the powers conferred on the Treasury by that section. (8) This section shall be deemed to have come into force on 27th March 1974, and as from 23rd May 1974 shall have effect as if in subsection (4) " relevant order " included the Customs Duties (Quota Relief) Order 1973 (but without prejudice to the S.I. 1973/2224. powers conferred on the Secretary of State by section 5 of the Import Duties Act 1958). 1958 c. 6. 2.--(1) In section 1(2)(b) of the Betting and Gaming Duties Increase of Act 1972 and section 17(1)(b) of the Miscellaneous Transferred certain duties 2 235. Excise Duties Act (Northern Ireland) 1972 (general betting duty 1972 . 2 5. on bets other than on-course bets) for the words " 6 per cent." 1972 c. 11 there shall be substituted the words " 72 per cent." (N.I.). This subsection shall be deemed to have come into force on 31st March 1974. (2) For the purposes of the pool betting duty on bets made at any time by reference to any event taking place after 31st March 1974, section 7(1) of the Betting and Gaming Duties Act 1972 and section 18(1) of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (under which the amount of the duty is 33; per cent.
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