HC Deb 10 March 1978 vol 945 cc816-7W
Mr. Body

asked the Chancellor of the Exchequer whether he will specify the tax provisions and allowances that apply only to agriculture and horticulture.

Mr. Robert Sheldon

The following is a list of the statutory provisions which relate specifically to the taxation of agriculture and horticulture:

Income Tax on Trading Profits

Capital Gains Tax

Capital Transfer Tax

Development Land Tax

Beer Duty

Cider and Perry Duty

  • Statutory Instrument: 1976 No. 1206, known as the Cider and Perry (Exemption from Registration) Order, made under Section 2(3) of the Finance Act 1976.
  • Regulation 21 of the Statutory Instrument 1976 No. 1207, known as the Cider and Perry Regulations, made under Section 2 of the Finance Act 1976.

Duty on Wine produced from grapes grown in the UK

  • Regulation 20 of Statutory Instrument 1975 No. 1790, known as the Wine and Made-wine Regulations, made under Schedule 3 to the Finance (No. 2) Act 1975.

Hydrocarbon Oil Duty

Value Added Tax

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