UK Act of Parliament
1982
United Kingdom
Finance Act 1982
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 61 other Schedules — structural / supplementary
(1) Where a goods vehicle is partly used for private...
Duty shall not be chargeable by virtue of this Schedule...
(1) This paragraph and paragraph 13 below apply to agricultural...
(1) This paragraph shall have effect in relation to any...
(1) This paragraph applies in any case where—
(1) In this Schedule, unless the context otherwise requires— “agricultural...
Subject to paragraphs 1(1)(c) above and 6 below, the annual...
(1) Subject to the provisions of this Schedule, the annual...
(1) This paragraph applies to a tractor unit which has...
(1) This paragraph applies to a goods vehicle—
(1) If the unladen weight of— (a) a farmer’s goods...
If a goods vehicle— (a) has an unladen weight which...
(1) The Secretary of State may by regulations provide that,...
(1) Any reference in this Schedule to the plated gross...
In this Schedule— the “1981 Act” means the Betting and...
In subsection (6) of section 24 of the 1981 Act...
In subsection (4) of section 25 of the 1981 Act...
(1) In section 26 of the 1981 Act, in subsection...
In paragraph 13 of Schedule 4 to the 1981 Act...
In section 14 of the 1981 Act (rate of duty)...
(1) An election shall be made— (a) in so far...
(1) Schedule 24 to the Finance Act 2007 (which penalises...
(1) Subsection (6) of section 134 of this Act has...
(1) Subject to sub-paragraphs (2) and (3) below, the Board...
(1) In paragraph 2 above “relevant contract” means a contract...
(1) Notice of the acceptance or rejection of an election...
(1) In any case where— (a) it appears to the...
(1) If, at any time after the expiry of the...
(1) Subject to sub-paragraph (3) below, the Board shall accept...
(1) Where the Board give notice to any person or...
In any case where a notice under paragraph 5(1)(b) above...
(1) APRT which a participator is liable to pay in...
(1) APRT payable for a chargeable period but not paid...
(1) In any case where, by virtue of section 105...
(1) Every participator in an oil field shall in March...
(1) If, in respect of the chargeable period ending on...
(1) If a participator in an oil field has an...
(1) This paragraph has effect in a case where Part...
(1) For the purposes of sections 111, 112 and 113...
(1) The provisions of this paragraph apply where—
In section 2 of the principal Act, at the beginning...
(1) In paragraph 13 of Schedule 2 to the principal...
(1) Subject to sub-paragraph (2) below, if for any chargeable...
In sub-paragraph (2) and (4) of paragraph 5 of Schedule...
In section 1 of the Petroleum Revenue Tax Act 1980...
(1) Subject to paragraph (1A) below If in any month...
Certificates of tax deposit issued by the Treasury under section...
(1) Where it appears to the Board that any APRT...
(1) Where it appears to the Board that any gross...
(1) A participator may appeal to the Special Commissioners against...
Paragraphs 5(2) to (4) and 7 above shall apply in...
(1) Where in respect of any oil field a participator...
The National Savings Bank Act 1971 shall have effect subject...
In subsection (2) of section 3 (provisions as to investment...
(1) In section 4 (power by order to limit amount...
(1) In subsection (1) of section 5 (interest on ordinary...
(1) In section 6 (interest on investment deposits) at the...
In section 7 (withdrawal of deposits)— (a) in subsection (1)...
In subsection (1) of section 8 (matters which may be...
In section 27 (interpretation) after the definition of “the Commissioners”...
Browse 45 other sections — procedural / definitional / commencement
Duties on spirits, beer, wine, made-wine and cider.
The repeals in section 36 and 36A of the Finance...
Hydrocarbon oil,
Aviation gasoline.
Vehicles excise duty: Great Britain.
Vehicles excise duty: Northern Ireland.
Additional liability in relation to alteration of vehicle or its use.
Betting and gaming duties.
Immature spirits for home use and loss allowance for imported beer.
Regulator powers.
Power of Commissioners with respect to agricultural levies etc.
Delegation of Commissioners’ functions.
Termination of the option mortgage schemes.
Postponement of recovery of tax.
(1) In section 86 of the Taxes Management Act 1970...
Increase and indexation of annual exempt amount.
Increase of chattel exemption.
Extension of general relief for gifts.
Relief on compulsory purchase.
Termination of life interest etc.
Indexation allowance on certain disposals.
Calculation of indexation allowance.
Identification of securities etc. disposed of: general rules.
(1) Where, in a case of a man and his...
Reduction of duty on conveyances and leases.
Exemption from duty on grants, transfers to charities, etc.
Increase of petroleum revenue tax and ending of supplementary petroleum duty.
Export sales of gas.
Alternative valuation of ethane used for petrochemical purposes.
Determination of oil fields.
Expenditure met by regional development grants to be disregarded for certain purposes.
Liability for APRT and credit against liability for petroleum revenue tax.
Increase of gross profit by reference to royalties in kind.
Reduction of gross profit by reference to exempt allowance.
Consequences of crediting APRT against liability for petroleum revenue tax.
(1) . . . . . . . . ....
Certificates of tax deposit: extension of interest period.
Transfer of assets of Hops Marketing Board.
Recovery of overpayment of tax, etc.
Investment in gilt-edged unit trusts.
National savings accounts.
Additional power of Treasury to borrow.
Variable rates of interest for government lending.
Dissolution of Board of Referees.
Short title, interpretation, construction and repeals.
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