| Guvnor

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.

63 other provisions — procedural and definitional

s.001 Spirits, beer, wine, made-wine and cider.

s.002 The repeal in the Hydrocarbon Oil Duties Act 1979 has...

s.003 Hydrocarbon oil.

s.004 Vehicles excise duty.

s.005 Blending of certain wines to constitute production of wine.

s.006 Miscellaneous amendments relating to spirits and beer.

s.007 Hydrocarbon oil: mixing

s.008 Gaming machine licence duty.

s.009 Vehicles excise duty: fees.

s.010 Computer records etc.

s.011 Newspaper advertisements.

s.012 Offences and penalties in criminal proceedings.

s.013 Tax evasion: conduct involving dishonesty.

s.013 Incorrect certificates as to zero–rating etc.

s.014 Serious misdeclaration or neglect resulting in understatements or overclaims.

s.014 Persistent misdeclaration resulting in understatements or overclaims.

s.014 Inaccuracies in EC sales statements.

s.015 Failures to notify and unauthorised issue of invoices.

s.015 Mitigation of penalties under sections 13, 14, 14A and 15.

s.016 Breaches of walking possession agreements.

s.017 Breaches of regulatory provisions.

s.017 Penalties for failure to submit EC sales statement.

s.018 Interest on tax etc. recovered or recoverable by assessment.

s.019 The default surcharge.

s.020 Repayment supplement in respect of certain delayed payments or refunds.

s.021 Assessment of amounts due by way of penalty, interest or surcharge.

s.022 Assessments: time limits and supplementary assessments.

s.023 Amendments of Schedule 7 to the principal Act.

s.024 Amendments of section 40 of the principal Act.

s.025 Settling appeals by agreement.

s.026 Certain appeals to lie directly to the Court of Appeal.

s.027 Procedural rules governing appeals.

s.028 Penalty for failure to comply with directions etc. of tribunal.

s.029 Enforcement of certain decisions of tribunal.

s.030 Appointments to and administration of tribunals.

s.031 Insolvency.

s.033 Interpretation and construction of Chapter II.

s.050 Agents acting for non-residents.

s.054 Withdrawal of right of certain non-resident companies to payment of tax credits.

s.067 Exemption for gilt-edged securities and qualifying corporate bonds.

s.068 Modification of indexation allowance.

s.069 Relief for disposals by individuals on retirement from family business.

s.070 Relief for other disposals associated with retirement.

s.071 Assets disposed of in a series of transactions.

s.072 Commodity and financial futures and traded options.

s.081 Renounceable letters of allotment etc.

s.082 Gifts inter vivos.

s.083 Part III Transfers in connection with divorce, dissolution of civil partnership, etc.

s.084 Death: varying dispositions, and appropriations.

s.085 Repeal of certain fixed duties.

s.086 Abolition of duty on contract notes.

s.087 Certificates.

s.088 Exchange rates.

s.089 Exemption from section 28 of Finance Act 1931.

s.090 Limitations on relief for exploration and appraisal expenditure.

s.091 Chargeable periods relevant to limit on tax payable and expenditure supplement.

s.092 Qualifying asset; exclusion of land and certain buildings etc.

s.093 Abolition of development land tax and tax on development gains.

s.094 Capital transfer tax: conditional exemption.

s.095 The national heritage: transfer of Treasury functions to Board.

s.096 European Union and Investment Bank: exemptions.

s.097 Extension of Provisional Collection of Taxes Act 1968 to reduced and composite rates.

s.098 Short title interpretation, construction and repeals.

Schedules

0 of 49 shown

49 other schedules

s.sch003 In section 13 (regulations and directions relating to manufacture of...

s.sch003 In section 14 (the attenuation charge) at the end of...

s.sch004 The following shall be substituted for section 20 of the...

s.sch004 The following shall be inserted after section 20 of that...

s.sch004 In section 27(3) of that Act (expressions have meanings given...

s.sch004 In paragraph 11 of Schedule 3 to that Act (securing...

s.sch005 (1) In section 21 (gaming machine licences) in subsection (1)...

s.sch005 Any orders or regulations made under any provision of Schedule...

s.sch005 (1) In section 22 (gaming machine licence duty) in subsection...

s.sch005 (1) In section 23 (amount of duty) in paragraph (a)...

s.sch005 In section 24(5) (provision of gaming machine in contravention of...

s.sch005 In section 26(2) (interpretation of provisions relating to gaming machine...

s.sch005 In section 33(1) (general interpretation provisions) at the end of...

s.sch005 (1) In Schedule 4 (gaming machine licence duty), in paragraph...

s.sch007 (1) . . . . . . . . ....

s.sch007 In paragraph 7(2) (records to be preserved for a period...

s.sch007 (1) In paragraph 8 (furnishing of information and production of...

s.sch007 After paragraph 9 there shall be inserted the following paragraph...

s.sch007 (1) In paragraph 10 (entry and search of premises and...

s.sch007 After paragraph 10 there shall be inserted the following paragraphs—...

s.sch008 In this Schedule “Schedule 8” means Schedule 8 to the...

s.sch008 (1) In paragraph 2 of the Schedule 8, in subparagraph...

s.sch008 (1) In paragraph 3 of Schedule 8, in subparagraph (1)...

s.sch008 In paragraph 4 of Schedule 8— (a) for the words...

s.sch008 (1) In paragraph 7 of Schedule 8, in subparagraph (3),...

s.sch008 (1) Officers and staff may be appointed under section 27...

s.sch021 (1) This Schedule has effect for determining the original market...

s.sch024 (a) The heading beginning “Agreement or contract made or entered...

s.sch025 (1) In this Part of this Schedule “the 1976 Act”...

s.sch025 In section 135 of the Finance Act 1981 (Chevening estate)...

s.sch025 (1) In any case where— (a) before 19th March 1985...

s.sch025 Where, by virtue of paragraph 21 or paragraph 22 of...

s.sch025 In section 38 of the Taxes Management Act 1970 (modification...

s.sch025 In section 40 of that Act (assessment on personal representatives)...

s.sch025 In section 70 of that Act (evidence) in subsection (2)...

s.sch026 In section 30 (1) (b) of the Capital Transfer Tax...

s.sch026 After section 207 (2) of that Act there shall be...

s.sch026 In sections 216 (7), 226 (4) and 233 (1) (c)...

s.sch026 In paragraph 3 of Schedule 4 to that Act—

s.sch026 In paragraph 4 (2) of Schedule 6 to that Act,...

s.sch026 (1) Section 31 of that Act shall be amended as...

s.sch026 (1) Section 32 of that Act (chargeable events for conditionally...

s.sch026 The following shall be inserted after section 32 of that...

s.sch026 In sections 33 (1), 34 (1), and 221 (6) (a)...

s.sch026 In sections 33 (6) and 34 (4) of that Act,...

s.sch026 For section 35 (2) (a) and (b) of that Act...

s.sch026 In section 78 of that Act— (a) in subsection (1)...

s.sch026 In section 79 (3) (b) of that Act after “given”...

s.sch027 The repeals in paragraphs 5 and 8 of Schedule 8...

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

Finance Act 1985

What it defines

Schedules