UK Act of Parliament 1980 c. 48 United Kingdom

Finance Act 1980

Read the Act on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

37 other provisions — procedural and definitional
s.001 The repeal in the Finance (No. 2) Act 1975 has... (opens in a new tab)
s.002 The repeals in the Finance Act 1977 do not affect... (opens in a new tab)
s.003 Hydrocarbon oil (opens in a new tab)
s.004 Vehicles excise duty Great Britain. (opens in a new tab)
s.005 Vehicles excise duty: Northern Ireland. (opens in a new tab)
s.006 (1) Subject to the provisions of this section, the duty... (opens in a new tab)
s.007 (1) Sections 21 to 26 of the Betting and Gaming... (opens in a new tab)
s.010 Regulator powers. (opens in a new tab)
s.017 Mutual recovery and disclosure of information between member States. (opens in a new tab)
s.057 Registered friendly societies and trade unions. (opens in a new tab)
s.061 Dates for payment of tax. (opens in a new tab)
s.062 Interest on unpaid tax. (opens in a new tab)
s.070 (1) . . . . . . . . .... (opens in a new tab)
s.077 Exemption for first £3,000 of gains of individuals. (opens in a new tab)
s.078 Exemption for first £1,500 of gains of trusts. (opens in a new tab)
s.079 General relief for gifts. (opens in a new tab)
s.080 Exemption for private residences. (opens in a new tab)
s.081 Exemption for authorised unit trusts etc. (opens in a new tab)
s.083 Consideration on disposal of assets. (opens in a new tab)
s.084 Traded options. (opens in a new tab)
s.088 (1) . . . . . . . . .... (opens in a new tab)
s.094 Delivery of accounts. (opens in a new tab)
s.095 Reduction of stamp duty on conveyances and leases. (opens in a new tab)
s.097 Shared ownership transactions. (opens in a new tab)
s.098 Maintenance funds for historic buildings. (opens in a new tab)
s.102 Conveyance in consideration of debt. (opens in a new tab)
s.103 Admission of Northern Ireland barristers etc. (opens in a new tab)
s.104 Increase of petroleum revenue tax. (opens in a new tab)
s.105 Advance payments of tax. (opens in a new tab)
s.106 Transfers of interests in oil fields. (opens in a new tab)
s.107 Transmedian fields. (opens in a new tab)
s.108 Gas banking schemes. (opens in a new tab)
s.109 Fractionation. (opens in a new tab)
s.117 Demergers. (opens in a new tab)
s.118 National Heritage Memorial Fund. (opens in a new tab)
s.120 (1) Subject to subsection (2) below, all sums received by... (opens in a new tab)
s.122 Short title, interpretation, construction and repeals. (opens in a new tab)
Schedules

Schedules

1 of 54 shown
s.sch017 (1) The old and new participators shall within two months... Regulated
  • Notify HM Revenue & Customs of oil field interest transfersAny Person
53 other schedules
s.sch005 (1) Subject to sub-paragraph (2) below, the gross gaming yield...
s.sch005 (1) In relation to a licence for a period beginning...
s.sch005 (1) No obligation as to secrecy or other restriction on...
s.sch005 Paragraph 17 of the said Schedule 2 (modification of agreements...
s.sch005 Regulations under this Schedule shall be made by statutory instrument...
s.sch005 In this Schedule— “ the Commissioners ” means the Commisioners...
s.sch005 (1) The Commissioners may make regulations— (a) requiring returns to...
s.sch005 (1) Where an amount is due on account of gaming...
s.sch005 (1) The duty payable in accordance with paragraph (b) of...
s.sch005 (1) At the end of paragraph 12(1)(b) of the said...
s.sch005 In paragraph 15(1) of the said Schedule 2 (search of...
s.sch005 (1) Paragraph 4 of Schedule 2 to the said Act...
s.sch005 (1) The parts of gross gaming yield which in accordance...
s.sch005 (1) Where a licence is one of two or more...
s.sch017 (1) For the purposes of this Schedule a participator in...
s.sch017 (1) Where the old participator transfers the whole or part...
s.sch017 Other Rules
s.sch017 (1) Where at the end of the transfer period the...
s.sch017 (1) For the purpose of computing under the Schedule to...
s.sch017 (1) Where the Board have determined under Schedule 2 that...
s.sch017 (1) This paragraph applies in any case where—
s.sch017 (1) Subject to sub-paragraph (2) below, there shall be allowed...
s.sch017 In relation to exploration and appraisal expenditure to which section...
s.sch017 In relation to research expenditure to which section 5B applies,...
s.sch017 If the transfer period is one of the first three...
s.sch017 (1) For the purposes of section 9 in its application...
s.sch017 (1) Neither paragraph 4 of Schedule 4 nor section 7...
s.sch017 This Schedule shall be construed as one with Part I...
s.sch017 Where in pursuance of the transfer of the whole or...
s.sch017 Where the old participator retains a share of the oil...
s.sch017 (1) Parts II and III of this Schedule shall not...
s.sch017 (1) Where the transfer is of part of the old...
s.sch017 (1) There shall be transferred to the new participator the...
s.sch017 (1) There shall be transferred to the new participator the...
s.sch017 (1) There shall be transferred to the new participator the...
s.sch017 For the purpose of determining under section 10(1)(b) what oil...
s.sch018 Subject to paragraph 15 below, neither section 278 nor section...
s.sch018 Subject to paragraph 16 below, section 21 of the Development...
s.sch018 (1) . . . . . . . . ....
s.sch018 Paragraph 10 above does not apply if within five years...
s.sch018 Paragraph 11 above does not apply if within five years...
s.sch018 (1) In this Schedule— “chargeable payment” has the meaning given...
s.sch018 Where a company makes an exempt distribution which falls within...
s.sch019 (1) There shall be paid into the National Loans Fund...
s.sch019 (1) The Commissioners shall on 1st January 1981 assume a...
s.sch019 (1) The Commissioners shall discharge their liability under paragraph 2...
s.sch019 Subject to paragraph 3(3) above, the Commissioners shall pay into...
s.sch019 (1) Subject to paragraphs 3 and 4 above, the Commissioners...
s.sch019 The expenses of the Commissioenrs in connection with the residual...
s.sch019 (1) The Commissioners shall keep an account of all sums...
s.sch020 The repeal of section 46(3)(a) of the Finance (No. 2)...
s.sch020 The repeal of section 51 of the Finance (No. 2)...
s.sch020 The repeals in the Finance Act 1976 and the Finance...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.