Finance Act 1980

[^c10383521]: Schedules 12, 13 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2.

[^c10383531]: Schedules 14, 15 repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c10383541]: Schedule 16 repealed by Finance Act 1982 (c. 39), s. 157, Sch. 22 Pt. VII Note 3

[^c10383581]: Sch. 17 para. 1(2) applied (retrospective to 7.3.2001) by 2001 c. 9, s. 101(4)(5), Sch. 32 para. 4(2)

[^c10383591]: Finance Act 1981 (c. 35), s. 114(2)(a) with effect whether the participator's net profit period ends before or after the passing of that Act

[^c10383571]: See also—

[^c10383601]: Finance Act 1983 (c. 28), s. 41 in relation to transfer periods (see Sch. 17 Pt. I para. 1, ante) ending after 31 December 1982.

[^c10383621]: Finance Act 1981 (c. 35), s. 114(2)(b) with effect whether the participator's net profit period ends before or after the passing of that Act.

[^c10383631]: Finance Act 1981 (c. 35), s. 114(2)(c) with effect whether the participator's net profit period ends before or after the passing of that Act.

[^c10383681]: Finance Act 1983 (c. 28), s. 37(2) and Sch. 8 Part II para. 8.

[^c10383691]: Finance Act 1987 (c. 16, SIF 114), s. 64(2) and Sch. 13 Part II para. 7.

[^c10383701]: Finance Act 1981 (c. 35), s. 114(2)(d) with effect whether the participator's net profit period ends before or after the passing of that Act.

[^c10383761]: Oil Taxation Act 1983 (c. 56), Sch. 2 para. 6.

[^c10383771]: Oil Taxation Act 1983 (c. 56), Sch. 2 para. 6.

[^c10383781]: Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 32

[^c10383551]: Definitions applied for purposes of Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 64—transfers of interests in oil fields. Sch. 17 applied (27.7.1999) by 1999 c. 16, s. 97(3)

[^c10383561]: See also Finance Act 1981 (c. 35), s. 112 for application of s. 111 of that Act (restriction of expenditure supplement) and Oil Taxation Act 1975 (c. 22), s. 9 (limit on amount of tax payable) in case of a transfer.

[^c10383791]: Sch. 18 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 22, 26(2), 27).

[^c10384041]: 1971 c. 29.

[^c10384191]: 1961 c. 62.

[^c10384201]: Sch. 19 para. 5(4) repealed (22.8.1996) by 1996 c. 18, ss. 242, 243, Sch. 3 Pt. I

[^c10384211]: The “said section 22(1)” means National Savings Bank Act 1971 (c. 29), s. 22(1)

[^c10384231]: Sch. 20 Part VI Section B superseded by Finance Act 1982 (c. 39), s. 157(7)

[^c10384221]: The text of Sch. 20 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c10383801]: Schedule 18 Pt. I paras. 1–8 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.

[^c10383811]: Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 32

[^c10383821]: 1976 c. 24.

[^c10383831]: Schedule 18 Pt. IV para. 12(1)(1A) repealed by Finance Act 1986 (c. 41, SIF 114), ss. 74(1)(b)(3), 114 and Sch. 23 Pt. IX(1)

[^c10383841]: Schedule 18 Pt. IV para. 12(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148 and Sch. 14 Pt. XI

[^c10383851]: Schedule 18 Pt. V paras. 13, 14 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.

[^c10383861]: 1976 c. 24.

[^c10383871]: Schedule 18 Pt. VI paras. 17–22 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.

[^c10383881]: Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 32

[^c10383891]: Definitions repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.

[^c10383921]: Words repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch.31.

[^c10383931]: Words repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch.31.

[^c10383941]: Definitions repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)

[^c10384021]: Schedule 18 Pt. VII para. 23(3)(5) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)

[^key-61be617c51fffb455f3f25fb1df8dac9]: S. 120(4) omitted (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 209, Sch. 43 Pt. 5(4)

[^key-2f7c392fdcd7efb6da41ea1ae9ddd42c]: S. 120(5) omitted (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 209, Sch. 43 Pt. 5(4)

[^key-78a7ec18c4c3673a1b63bee92f0a8fe9]: S. 120(8) omitted (10.7.2003) by virtue of Finance Act 2003 (c. 14), Sch. 43 Pt. 5(4)

[^key-15d0ba43226f8a77b3205c2abb351e29]: Words in s. 120(9) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(4)

[^key-a27d762af3b85fd02bc4223bf74d3826]: S. 17 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(1)

[^key-7c3ea6f89d3ceb7b4c6d79aa615162ae]: Sch. 17 para. 15 substituted (with effect in accordance with s. 288(3) of the commencing Act) by Finance Act 2004 (c. 12), s. 288(2)

[^key-360323d3fba74c7e4a666f55e129d060]: S. 103 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-53f30a486c75364616ab8f0f5f7efe6f]: S. 3 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-493a4f2ffd8c57c91def3e2af935483f]: S. 61 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-69d78d0a99230c134383cb7ab97a1471]: S. 7 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-cf532162bb9706abc3e31ca7fa59e252]: Sch. 17 para. 15(9A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 33 para. 3

[^key-2547c57631615c2ba6e2b278b44b2f92]: Sch. 17 para. 5(6) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 95(5)

[^key-672b56831c6cb5f3111c10a2fa646750]: Words in Sch. 17 para. 5(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 95(2)(a)

[^key-c280aa369cae53467262e4ae34751b73]: Words in Sch. 17 para. 5(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 95(2)(b)

[^key-8349d7b2e07fac1840e62c3504b9fc0b]: Words in Sch. 17 para. 5(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 95(3)

[^key-3000016b38228e388c55592bcad326af]: Words in Sch. 17 para. 5(4) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 95(4)

[^key-d851717953f9d089722f6ecca10273b8]: S. 120(1)(2)(3)(6) applied (15.6.2009) by National Savings (Unclaimed Moneys) Regulations 2009 (S.I. 2009/1263), regs. 1(2), 2(2)

[^key-7e8d955c9500152d2fc27b8f5aec33c0]: Sch. 17 para. 11 and the heading omitted (with effect in accordance with Sch. 43 para. 1 3(5) of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 43 para. 3(4) (with Sch. 43 paras. 2, 4)

[^key-dc7d4488085772c4c9d132801e5d453c]: Words in Sch. 17 para. 15(9A) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 45 para. 3(2)(b)

[^key-9bbd7b87f69d43285132e532aa3632d4]: Words in s. 107(7) substituted (with effect in accordance with s. 381(1) of the commencing Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 176 (with Sch. 9 paras. 1-9, 22)

[^key-fb4816c9f6bbb1587f7866ec07ea8b83]: Words in s. 107(7) inserted (with effect in accordance with s. 1184(1) of the commencing Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 171 (with Sch. 2)

[^key-919ef7326215077ddbac2026f5a8f0f9]: Words in Sch. 17 para. 13(3) substituted (with effect in accordance with s. 1184(1) of the commencing Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 172(2) (with Sch. 2)

[^key-61c779feed56ae66ae8f0d0c8a3803af]: Words in Sch. 17 para. 16(3) substituted (with effect in accordance with s. 1184(1) of the commencing Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 172(3) (with Sch. 2)

[^key-937a32f490a6a3480936c5283cdc144c]: S. 97 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 3(1)(a) (with Sch. 39 paras. 11-13)

[^key-2508813db64c08ac2f352d2124ef95de]: Sch. 17 para. 15 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 84(2) (with s. 84(4))

[^key-6e42a2af6de2663fbbfc55a027c08255]: Words in Sch. 17 para. 15(9A) substituted (retrospective to 23.11.2016) by Finance (No. 2) Act 2017 (c. 32), s. 44(3)(4)

Dates for payment of tax.

Delivery of accounts.

Transfers of interests in oil fields.

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The repeal of paragraph 4 of Schedule 2 to the Betting and Gaming Duties Act 1972 does not affect licences for periods beginning before 1st October 1980 and the other repeals do not affect licences for periods beginning before 1st October 1981.

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The repeal of paragraph 4 of Schedule 2 to the Betting and Gaming Duties Act 1972 does not affect licences for periods beginning before 1st October 1980 and the other repeals do not affect licences for periods beginning before 1st October 1981.