Finance Act 1982
Finance Act 1982 (1982 c. 39)
- Finance Act 1982 (1982 c. 39)
- Part I Customs and Excise
- 1 Duties on spirits, beer, wine, made-wine and cider.
- 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 Hydrocarbon oil, etc.
- 4 Aviation gasoline.
- 5 Vehicles excise duty: Great Britain.
- 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8 Betting and gaming duties.
- 9 Immature spirits for home use and loss allowance for imported beer.
- 10 Regulator powers.
- 11 Power of Commissioners with respect to agricultural levies etc.
- 12 Delegation of Commissioners’ functions.
- 13—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 18, 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part III Income Tax, Corporation Tax and Capital Gains Tax
- Chapter I General
- 20—26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 27 Termination of the option mortgage schemes.
- 28—67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 68 Postponement of recovery of tax.
- 70–79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter III Capital Gains
- 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 81 Increase of chattel exemption.
- 82 Extension of general relief for gifts.
- 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 90—127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part V Stamp Duty
- 128 Reduction of duty on conveyances and leases.
- 129 Exemption from duty on grants, transfers to charities, etc.
- 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part VI Oil Taxation
- Chapter I General
- 132 Increase of petroleum revenue tax and ending of supplementary petroleum duty.
- 133 Export sales of gas.
- 134 Alternative valuation of ethane used for petrochemical purposes.
- 135 Determination of oil fields.
- 136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 137 Expenditure met by regional development grants to be disregarded for certain purposes.
- 138 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter II Advance Petroleum Revenue Tax
- 139 Liability for APRT and credit against liability for petroleum revenue tax.
- 140 Increase of gross profit by reference to royalties in kind.
- 141 Reduction of gross profit by reference to exempt allowance.
- 142 Consequences of crediting APRT against liability for petroleum revenue tax.
- Part VII Miscellaneous and Supplementary
- 143 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 145 Certificates of tax deposit: extension of interest period.
- 146 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 147 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 148 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 149 Recovery of overpayment of tax, etc.
- 150 Investment in gilt-edged unit trusts.
- 151 National savings accounts.
- 152 Additional power of Treasury to borrow.
- 153 Variable rates of interest for government lending.
- 154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 156 Dissolution of Board of Referees.
- 157 Short title, interpretation, construction and repeals.
- Schedules
- SCHEDULE 1 Wine: Rates of Duty
- I Provisions Substituted for Part II of Schedule 1
- II Provisions Substituted for Part II of Schedule 2
- III Provisions Substituted for Part II of Schedule 3
- IV Provisions Substituted for Part II of Schedule 4Tables Showing Annual Rates of Duty on Goods Vehicles
- Table A General Rates of Duty
- Table B Rates of Duty on Goods Vehicles Used for Drawing Trailers
- V Provisions Substituted for Part II of Schedule 5
- Schedule 4 (repealed 1.10.1991) . . .
- I . . .
- II . . .
- III . . .
- IV . . .
- Table A . . .
- V . . .
- Schedule 5 Annual Rates of Duty on Goods Vehicles
- Part I General Provisions
- Vehicles chargeable at the basic rate of duty
- Vehicles exceeding 7.5 but not exceeding 12 tonnes plated weight
- Rigid goods vehicles exceeding 12 tonnes plated gross weight
- Tractor units exceeding 12 tonnes plated train weight
- Special types of vehicles
- Farmer’s goods vehicles and showmen’s goods vehicles
- Smaller goods vehicles
- Vehicles treated as having reduced plated weights
- Plated and unladen weights
- Goods vehicles used partly for private purposes
- Exempted vehicles
- Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
- Interpretation
- Part B . . .
- Schedule 6 Betting and Gaming Duties
- Part I General
- Part III Gaming Licence Duty
- Part IV Bingo Duty
- Part V Gaming Machine Licence Duty
- Great Britain
- Part disposals
- Disposals on a no-gain/no-loss basis
- Subsequent disposals following no-gain/no-loss disposals
- Receipts etc. which are not treated as disposals but affect relevant allowable expenditure
- Reorganisations, reconstructions etc.
- Calls on shares etc.
- Options
- SCHEDULE 18 Alternative Valuation of Ethane Used for Petrochemical Purposes
- The election
- Conditions for acceptance of an election
- Notice of acceptance or rejection
- Market value ceasing to be readily ascertainable
- Price formula ceasing to give realistic market values
- Acceptance or rejection of new price formula
- Returns
- Penalties for incorrect information etc.
- Interpretation
- Schedule 19 Supplementary Provisions Relating to APRT
- Part I Collection of Tax
- Payment of tax
- Assessments and appeals
- Overpayment of tax
- Interest
- Transitional provisions
- Part II Miscellaneous
- Repayment of APRT
- Transfer of interest in fields
- Net profit periods
- Abandoned fields
- Part III Amendments
- Schedule 20 National Savings Accounts
- SCHEDULE 22 Repeals
- Part I Miscellaneous Customs and Excise and Value Added Tax
- Part II Vehicles Excise Duty
- Part III Gaming Machine Licence Duty
- Part IV Income and Corporation Tax: General
- Part V Option Mortgage Schemes
- Part VI Capital Gains
- Part VII Capital Transfer Tax
- Part VIII Stamp Duty
- Part IX Oil Taxation
- Part X Board of Referees
- Part XI Spent Enactments
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