UK Act of Parliament 1982 c. 39 United Kingdom

Finance Act 1982

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

What it defines

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.

45 other provisions — procedural and definitional
s.001 Duties on spirits, beer, wine, made-wine and cider. (opens in a new tab)
s.002 The repeals in section 36 and 36A of the Finance... (opens in a new tab)
s.003 Hydrocarbon oil, (opens in a new tab)
s.004 Aviation gasoline. (opens in a new tab)
s.005 Vehicles excise duty: Great Britain. (opens in a new tab)
s.006 Vehicles excise duty: Northern Ireland. (opens in a new tab)
s.007 Additional liability in relation to alteration of vehicle or its use. (opens in a new tab)
s.008 Betting and gaming duties. (opens in a new tab)
s.009 Immature spirits for home use and loss allowance for imported beer. (opens in a new tab)
s.010 Regulator powers. (opens in a new tab)
s.011 Power of Commissioners with respect to agricultural levies etc. (opens in a new tab)
s.012 Delegation of Commissioners’ functions. (opens in a new tab)
s.027 Termination of the option mortgage schemes. (opens in a new tab)
s.068 Postponement of recovery of tax. (opens in a new tab)
s.069 (1) In section 86 of the Taxes Management Act 1970... (opens in a new tab)
s.080 Increase and indexation of annual exempt amount. (opens in a new tab)
s.081 Increase of chattel exemption. (opens in a new tab)
s.082 Extension of general relief for gifts. (opens in a new tab)
s.083 Relief on compulsory purchase. (opens in a new tab)
s.084 Termination of life interest etc. (opens in a new tab)
s.086 Indexation allowance on certain disposals. (opens in a new tab)
s.087 Calculation of indexation allowance. (opens in a new tab)
s.088 Identification of securities etc. disposed of: general rules. (opens in a new tab)
s.089 (1) Where, in a case of a man and his... (opens in a new tab)
s.128 Reduction of duty on conveyances and leases. (opens in a new tab)
s.129 Exemption from duty on grants, transfers to charities, etc. (opens in a new tab)
s.132 Increase of petroleum revenue tax and ending of supplementary petroleum duty. (opens in a new tab)
s.133 Export sales of gas. (opens in a new tab)
s.134 Alternative valuation of ethane used for petrochemical purposes. (opens in a new tab)
s.135 Determination of oil fields. (opens in a new tab)
s.137 Expenditure met by regional development grants to be disregarded for certain purposes. (opens in a new tab)
s.139 Liability for APRT and credit against liability for petroleum revenue tax. (opens in a new tab)
s.140 Increase of gross profit by reference to royalties in kind. (opens in a new tab)
s.141 Reduction of gross profit by reference to exempt allowance. (opens in a new tab)
s.142 Consequences of crediting APRT against liability for petroleum revenue tax. (opens in a new tab)
s.144 (1) . . . . . . . . .... (opens in a new tab)
s.145 Certificates of tax deposit: extension of interest period. (opens in a new tab)
s.148 Transfer of assets of Hops Marketing Board. (opens in a new tab)
s.149 Recovery of overpayment of tax, etc. (opens in a new tab)
s.150 Investment in gilt-edged unit trusts. (opens in a new tab)
s.151 National savings accounts. (opens in a new tab)
s.152 Additional power of Treasury to borrow. (opens in a new tab)
s.153 Variable rates of interest for government lending. (opens in a new tab)
s.156 Dissolution of Board of Referees. (opens in a new tab)
s.157 Short title, interpretation, construction and repeals. (opens in a new tab)
Schedules

Schedules

0 of 61 shown
61 other schedules
s.sch005 (1) Subject to paragraphs 5 and 6 below, the annual...
s.sch005 (1) Where a goods vehicle is partly used for private...
s.sch005 Duty shall not be chargeable by virtue of this Schedule...
s.sch005 (1) This paragraph and paragraph 13 below apply to agricultural...
s.sch005 (1) This paragraph shall have effect in relation to any...
s.sch005 (1) This paragraph applies in any case where—
s.sch005 (1) In this Schedule, unless the context otherwise requires— “agricultural...
s.sch005 Subject to paragraphs 1(1)(c) above and 6 below, the annual...
s.sch005 (1) Subject to the provisions of this Schedule, the annual...
s.sch005 (1) This paragraph applies to a tractor unit which has...
s.sch005 (1) This paragraph applies to a goods vehicle—
s.sch005 (1) If the unladen weight of— (a) a farmer’s goods...
s.sch005 If a goods vehicle— (a) has an unladen weight which...
s.sch005 (1) The Secretary of State may by regulations provide that,...
s.sch005 (1) Any reference in this Schedule to the plated gross...
s.sch006 In this Schedule— the “1981 Act” means the Betting and...
s.sch006 In subsection (6) of section 24 of the 1981 Act...
s.sch006 In subsection (4) of section 25 of the 1981 Act...
s.sch006 (1) In section 26 of the 1981 Act, in subsection...
s.sch006 In paragraph 13 of Schedule 4 to the 1981 Act...
s.sch006 In section 14 of the 1981 Act (rate of duty)...
s.sch018 (1) An election shall be made— (a) in so far...
s.sch018 (1) Schedule 24 to the Finance Act 2007 (which penalises...
s.sch018 (1) Subsection (6) of section 134 of this Act has...
s.sch018 (1) Subject to sub-paragraphs (2) and (3) below, the Board...
s.sch018 (1) In paragraph 2 above “relevant contract” means a contract...
s.sch018 (1) Notice of the acceptance or rejection of an election...
s.sch018 (1) In any case where— (a) it appears to the...
s.sch018 (1) If, at any time after the expiry of the...
s.sch018 (1) Subject to sub-paragraph (3) below, the Board shall accept...
s.sch018 (1) Where the Board give notice to any person or...
s.sch018 In any case where a notice under paragraph 5(1)(b) above...
s.sch019 (1) APRT which a participator is liable to pay in...
s.sch019 (1) APRT payable for a chargeable period but not paid...
s.sch019 (1) In any case where, by virtue of section 105...
s.sch019 (1) Every participator in an oil field shall in March...
s.sch019 (1) If, in respect of the chargeable period ending on...
s.sch019 (1) If a participator in an oil field has an...
s.sch019 (1) This paragraph has effect in a case where Part...
s.sch019 (1) For the purposes of sections 111, 112 and 113...
s.sch019 (1) The provisions of this paragraph apply where—
s.sch019 In section 2 of the principal Act, at the beginning...
s.sch019 (1) In paragraph 13 of Schedule 2 to the principal...
s.sch019 (1) Subject to sub-paragraph (2) below, if for any chargeable...
s.sch019 In sub-paragraph (2) and (4) of paragraph 5 of Schedule...
s.sch019 In section 1 of the Petroleum Revenue Tax Act 1980...
s.sch019 (1) Subject to paragraph (1A) below If in any month...
s.sch019 Certificates of tax deposit issued by the Treasury under section...
s.sch019 (1) Where it appears to the Board that any APRT...
s.sch019 (1) Where it appears to the Board that any gross...
s.sch019 (1) A participator may appeal to the Special Commissioners against...
s.sch019 Paragraphs 5(2) to (4) and 7 above shall apply in...
s.sch019 (1) Where in respect of any oil field a participator...
s.sch020 The National Savings Bank Act 1971 shall have effect subject...
s.sch020 In subsection (2) of section 3 (provisions as to investment...
s.sch020 (1) In section 4 (power by order to limit amount...
s.sch020 (1) In subsection (1) of section 5 (interest on ordinary...
s.sch020 (1) In section 6 (interest on investment deposits) at the...
s.sch020 In section 7 (withdrawal of deposits)— (a) in subsection (1)...
s.sch020 In subsection (1) of section 8 (matters which may be...
s.sch020 In section 27 (interpretation) after the definition of “the Commissioners”...

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