UK Act of Parliament 1981 United Kingdom

Finance Act 1981

At a glance

What's here

4 compliance obligations

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

s.sch007

Entry outwards of goods.

  • Deliver an entry outwards to customs before exporting goods
s.sch007

Acceptance of incomplete entry.

  • Deliver missing export entry particulars or a corrected entry when allowed
s.sch007

Failure to export.

  • Comply with HMRC directions and provide documents if export entry is cancelled
s.sch007

Provisions supplementary to ss. 58 and 58A.

  • Deliver export specification for goods shipped under simplified clearance
Browse 74 other Schedules — structural / supplementary
s.sch006

After the section inserted by paragraph 3 above there shall...

s.sch006

In section 40(1) for paragraph (b) there shall be substituted—...

s.sch006

At the end of section 41 there shall be inserted...

s.sch006

(1) Section 43 shall be amended as follows.

s.sch006

In section 119(1) after the words “for home use” there...

s.sch006

In section 128(1) and (2) (power to restrict delivery of...

s.sch007

(1) Section 31 shall be amended as follows.

s.sch007

(1) Section 52 shall be amended as follows.

s.sch007

In section 59(1) for the words “whether under section 53...

s.sch007

(1) Section 61 shall be amended as follows.

s.sch007

In section 66(2) for the words “a penalty of £100”...

s.sch007

Correction and cancellation of entry.

s.sch007

Delivery of entry by owner of exporting ship etc.

s.sch007

Simplified clearance procedure.

s.sch007

Local export control.

s.sch007

Pipe-lines and export of ships and aircraft.

s.sch007

Operative date for Community purposes.

s.sch007

Authentication of Community customs documents.

s.sch008

(1) In the definition of “revenue trader” in subsection (1)...

s.sch008

After subsection (3) of section 2 there shall be inserted—...

s.sch008

For the definitions of “wholesale” and “wholesaler” in section 4(1)...

s.sch008

In section 13— (a) after subsection (1) there shall be...

s.sch008

In section 14(2) for the words “8.8 degrees” in both...

s.sch008

In section 15— (a) for subsection (2) there shall be...

s.sch008

In section 19— (a) after subsection (1) there shall be...

s.sch008

In section 22 after subsection (3) there shall be inserted—...

s.sch008

In section 24— (a) at the beginning of subsection (1)...

s.sch008

Sections 27 to 30 shall cease to have effect.

s.sch008

In section 32(1) the words from “and” onwards shall cease...

s.sch008

In section 93— (a) in paragraph (a) of subsection (2)...

s.sch008

Sections 65, 68, 70 and 85 to 89 shall cease...

s.sch008

At the beginning of section 69(1) there shall be inserted...

s.sch008

Section 76 shall cease to have effect.

s.sch008

In section 77— (a) in subsection (1) in paragraph (d)...

s.sch008

In the definition of “intoxicating liquor” in section 201(1) of...

s.sch008

Section 94(2) shall cease to have effect.

s.sch008

In section 98— (a) at the end of subsection (1)...

s.sch008

Sections 105 and 106 shall cease to have effect.

s.sch008

In section 112— (a) in subsection (1) after the word...

s.sch008

In section 153 after subsection (3) there shall be inserted—...

s.sch016

The duty shall be under the care and management of...

s.sch016

(1) Every participator in an oil field shall, at the...

s.sch016

(1) Subject to sub-paragraphs (4) and (6) below, every participator...

s.sch016

Certificates of tax deposit issued by the Treasury under section...

s.sch016

(1) Duty charged in an assessment for a chargeable period...

s.sch016

In paragraph 5(2) and (4) of Schedule 3 to the...

s.sch016

(1) The provisions of the Taxes Managemen Act 1970 which...

s.sch016

The particulars contained in returns made under paragraph 2 or...

s.sch016

(1) Where it appears to the Board that, in accordance...

s.sch016

(1) Where a participator has under paragraph 2 of Schedule...

s.sch016

(1) Where it appears to the Board—

s.sch016

(1) A participator may appeal to the Special Commissioners against...

s.sch016

(1) A participator who has given notice of appeal under...

s.sch016

Subject to paragraphs 7 and 8 above, the duty charged...

s.sch017

(1) The base period for the purposes of section 134...

s.sch017

(1) If a person fails to deliver a return within...

s.sch017

(1) The tax chargeable in the case of any person...

s.sch017

(1) Any tax with which a person is chargeable may...

s.sch017

(1) Where it appears to the Board that the amount...

s.sch017

(1) An Appeal may be brought against an assessment to...

s.sch017

(1) Any tax with which a person is chargeable and...

s.sch017

(1) Where the Board are not satisfied that the information...

s.sch017

(1) Where a person fraudulently or negligently—

s.sch017

(1) The provisions of the Taxes Management Act 1970 specified...

s.sch017

For the purposes of the principal section and this Schedule...

s.sch017

(1) Subject to the following provisions of this paragraph, a...

s.sch017

(1) Where any amount of the chargeable deposits held by...

s.sch017

(1) The amount of chargeable deposits held by a deposit-taker...

s.sch017

Where a person was carrying on a banking business at...

s.sch017

The tax shall be under care and management of the...

s.sch017

(1) Every person who is chargeable with the tax shall...

s.sch017

(1) Every person who is chargeable with the tax shall...

s.sch019

The repeals of sections 115 and 116, and in section...

s.sch019

The repeal of section 51 of the Finance Act 1977...

Browse 54 other sections — procedural / definitional / commencement
s.080

Gains of dual-resident settlements.

s.082

Payments by and to companies.

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