Finance Act 1984
Finance Act 1984 (1984 c. 43)
- Finance Act 1984 (1984 c. 43)
- Part I Customs and Excise, Value Added Tax and Car Tax
- Chapter I Customs and Excise
- 1 Duties on spirits, beer, wine, made-wine and cider.
- 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 Hydrocarbon oil.
- 5 Vehicles excise duty: recipients of mobility supplement.
- 6 Gaming licence duty.
- 7 Gaming machine licence duty.
- 8 Free zones.
- 9 Entry of goods on importation.
- Chapter II Value Added Tax
- 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter III Miscellaneous
- 14 Reliefs from duty and value added tax in respect of imported legacies.
- 15 Extension to certain Community reliefs of power to make supplementary provision.
- 16 Unpaid car tax and value added tax: distress and poinding.
- PART II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX ETC.
- CHAPTER I GENERAL
- 17—25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 27—43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 45—49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 51—55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 57 Proceedings in magistrates’ courts and county courts.
- CHAPTER II CAPITAL ALLOWANCES
- 58—62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- CHAPTER III CAPITAL GAINS
- 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- CHAPTER IV INSURANCE
- 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 73 Insurance business of registered friendly societies.
- 74—76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- CHAPTER V OIL AND GAS INDUSTRY
- 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- CHAPTER VI CONTROLLED FOREIGN COMPANIES
- 82—91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 92—100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 101—107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 108 Pre-consolidation amendments.
- PART IV STAMP DUTY
- 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 110 Extension of stamp duty relief on sales at discount.
- 111 Agreements for leases.
- 112 Sub-sales.
- PART V OIL TAXATION
- 113 Restriction on PRT reliefs.
- 114 Sales of gas: treatment of certain payments.
- 115 Information relating to sales at arm’s length and market value of oil.
- 116 Offences relating to section 115.
- PART VI MISCELLANEOUS AND SUPPLEMENTARY
- National insurance surcharge
- 117 Abolition of national insurance surcharge.
- 118—123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Miscellaneous
- 124 Recovery of certain tax assessed on non-residents.
- 125 Local loans.
- 126 Tax exemptions in relation to designated international organisations.
- 127 Special and General Commissioners.
- 128 Short title, interpretation, construction and repeals.
- SCHEDULES
- SCHEDULE 1 Wine and Made-Wine
- Interpretation
- SCHEDULE 2 VEHICLES EXCISE DUTY
- Part II Amendment of Part I of Schedule 4 to the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972
- Amendments made in both Acts
- SCHEDULE 3 GAMING MACHINE LICENCE DUTY
- Part I Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of Premises
- Part II Transitional Provisions
- Whole-year licences during transitional period
- Schedule 4 Free Zones
- Part I Provisions Inserted in Customs and Excise Management Act 1979 as Part VIIIA
- Part II Further Amendments of 1979 Act
- Schedule 5 Entry on Importation:
- Amendment of Customs and Excise Management Act 1979
- Part I Food
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part III Protected Buildings
- SCHEDULE 11 FURNISHED HOLIDAY LETTINGS
- Treatment of lettings as a trade for certain purposes
- Capital gains tax
- Power to make apportionments
- Adjustments of tax charged
- SCHEDULE 13 QUALIFYING CORPORATE BONDS
- PART I APPLICATION OF PROVISIONS RELATING TO GILT-EDGED SECURITIES
- Capital Gains Tax Act 1979
- Other enactments
- PART II REORGANISATIONS, CONVERSIONS, RECONSTRUCTIONS ETC.
- SCHEDULE 14 BENEFICIARY’S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES
- Interpretation
- Claims for postponement of tax
- Tax referable to attributed gains
- Initial calculations relevant to tax which may be postponed
- Relevant benefits
- The basic rules as to postponement
- Effect of subsequent capital payments received by the beneficiary
- Effect of related benefits derived from payments received by close relatives of the beneficiary
- Related benefits
- Time when postponed tax becomes payable
- Balance of capital payments
- Second and later claims
- Information
- SCHEDULE 22 SPECIAL AND GENERAL COMMISSIONERS
- Appointment of Special Commissioners
- Special Commissioners: quorum
- Elections to bring appeals before Special Commissioners
- Procedural rules
- Transfer of appeals from General to Special Commissioners
- Fee for statement of case
- Statement of case from Special Commissioners to Court of Appeal
- Saving
- SCHEDULE 23 REPEALS
- Part I Made-Wine
- Part II Gaming Machine Licence Duty
- Part III Value Added Tax
- Part IV Customs and Excise: Miscellaneous
- PART V INCOME TAX AND CORPORATION TAX: GENERAL
- PART VI INCOME TAX: THE ADDITIONAL RATE
- PART VII FOREIGN EARNINGS AND EMOLUMENTS
- PART VIII CAPITAL GAINS
- Part IX Capital Transfer Tax
- Part X Stamp Duty
- Part XI National Insurance Surcharge
- Part XII Development Land Tax
- PART XIII SPECIAL AND GENERAL COMMISSIONERS
- Part XIV Miscellaneous
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