Finance Act 1982

(2A) Without prejudice to the generality of subsection (2) above, the Treasury may determine, in relation to an account into which investment deposits of any description are made, different rates of interest by reference to any one or more of the following factors, namely,— (a) the balance of that account at any time or over any period or the aggregate balance of the account and the depositor’s other accounts of the same description, or the depositor’s other investment accounts of any description, at any time or over any period; and (b) the number of withdrawals from that account over any period or the number of withdrawals from that account and the depositor’s other accounts of the same description, or the depositor’s other investment accounts of any description, over any period.

• (4) In subsection (3) of section 6 for the words following “investment deposits” there shall be substituted the words “ or investment deposits of a particular description; and any such alteration may affect deposits received at or before, as well as after the time the alteration is made ”.

6

In section 7 (withdrawal of deposits)—

• (a) in subsection (1) for the words “deposit, or part of a deposit,” there shall be substituted the words “ ordinary deposit, or part of an ordinary deposit, ”; and

• (b) the following subsection shall be substituted for subsection (2)—

(2) The terms as to withdrawal of investment deposits shall be such as may from time to time be prescribed.

.

7

In subsection (1) of section 8 (matters which may be included in regulations under section 2 of the Act)—

• (a) the following paragraph shall be substituted for paragraph (b)—

(b) for the giving of statements of accounts or the issuing of depositors’ books and for prescribing the entries to be made in such books;

; and

• (b) in paragraph (d) of that subsection (entries, etc. to be proof of certain matters) for the words “or acknowledgements made” there shall be substituted the words “ , acknowledgements or statements of accounts made or given ”.

8

In section 27 (interpretation) after the definition of “the Commissioners” there shall be inserted the following definition—

“interest”, in relation to investment deposits, includes any bonus or other payment, whether payable annually or otherwise, which constitutes income derived from the whole or any part of the deposits.

SCHEDULE 21

Capital Allowances

1

• (1) Section 26 of the Capital Allowances Act 1968 (determination and review of percentage rates, for tax purposes, on wear and tear allowances for plant and machinery) shall be amended as follows.

• (2) In subsection (2) for the words from " a Board of Referees " to " and the Referees " there shall be substituted the words " the tribunal, who ".

• (3) In the proviso to subsection (2), and in subsection (3), for the word " Referees " in each place where it occurs there shall be substituted the word " tribunal ".

• (4) For subsection (7) there shall be substituted the following subsection—

(7) In this section ' tribunal' means the tribunal established under section 463 of the principal Act.

2

The Income Tax (Applications for Increase of Wear and Tear Percentages) Regulations 1950 shall have effect as if for references to the Board of Referees there were substituted references to the tribunal.

The tribunal

3

• (1) For paragraph (a) of section 463 of the Taxes Act (constitution of tribunal) there shall be substituted the following paragraph—

(a) a chairman, appointed by the Lord Chancellor, and

.

• (2) In this Schedule " tribunal" means the tribunal established under section 463 of the Taxes Act.

Savings and transitionals

4

• (1) Section 54 of the Taxes Management Act 1970 (settling of appeals by agreement) shall apply to the tribunal in relation to the exercise of functions transferred by section 156 of this Act as it applied, by virtue of paragraph 8 of Schedule 4 to that Act, to the Board of Referees.

• (2) Section 156 of this Act shall not affect the validity of anything done by or in relation to the Board of Referees before the commencement of that section ; and anything which at that date is in process of being done by or in relation to the Board may be continued by or in relation to the tribunal.

SCHEDULE 22

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

Duties on spirits, beer, wine, made-wine and cider.

Hydrocarbon oil, etc.

Aviation gasoline.

Increase of chattel exemption.

Extension of general relief for gifts.

Increase of chattel exemption.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Determination of oil fields.

Dissolution of Board of Referees.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Alternative valuation of ethane used for petrochemical purposes.

Variable rates of interest for government lending.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table A — General Rates of Duty

Table B — Rates of Duty on Goods Vehicles Used for Drawing Trailers

Table A — . . .

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

Disposals on a no-gain/no-loss basis

Subsequent disposals following no-gain/no-loss disposals

The repeals in the Finance Act 1981 do not affect licences taken out before 10th March 1982.

1

The repeals of sections 131(6) and 249(5) of the Income and Corporation Taxes Act 1970 have effect in relation to payments of interest made, and the repeal of section 416(4) has effect in relation to securities issued, after 5th April 1982.

2

The repeals in section 36 and 36A of the Finance (No. 2) Act 1975 have effect for the year 1982–83 and subsequent years of assessment.

1

The repeals of—

• (a) section 26(2A) of the Finance Act 1975,

• (b) paragraph 4A of Schedule 15 to the Finance Act 1980, and

• (c) section 99 of and Schedule 15 to the Finance Act 1981,

together with the repeals in Schedule 4 to the Finance Act 1975 relating to Schedule 15 to the Finance Act 1981, have effect in relation to deaths on or after 15th November 1976.

2

The repeal of paragraph 12(1) and (2) of Schedule 5 to the Finance Act 1975 has effect as from 1st January 1982.

3

The remaining repeals, except those in section 86 of the Finance Act 1980, have effect in relation to events after 8th March 1982 (or, in a case within Part II of Schedule 15 to this Act, 31st March 1983 or, as the case may be, 31st March 1984).

1

The repeal in section 12(3) of the Oil Taxation Act 1975 has effect in relation to determinations made after 31st December 1981.

2

The repeal of section 105 of the Finance Act 1980 does not have effect in relation to chargeable periods ending on or before 30th June 1983.

3

The repeal of sections 122 to 128 of and Schedule 16 to the Finance Act 1981 does not have effect in relation to chargeable periods ending on or before 31st December 1982.

Editorial notes

[^c13231751]: General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

[^c13231761]: Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed fully in force at 1.2.1991. Some sections came into force at specific times of the day.

[^c13231771]: The text of ss. 1–4, 9–12, Schs. 1, 2, 22 Pts. I, II was taken from S.I.F. Group 40:1 (Customs and Excise: Customs and Excise Duties), ss. 5–7, Schs. 3–5 from S.I.F. Group 107:2 (Road Traffic: Vehicle Excise Duty), s. 8, Schs. 6, 22 Pt. III from S.I.F. Group 12:2 (Betting, Gaming and Lotteries: Betting and Gaming Duties), ss. 20–79, 132–142, 146, 149–151, 156, 157(5)(7), Schs. 7–12, 18–21, 22 Pts. IV, V, IX–XI from S.I.F. Group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes), ss. 80–89, 148, Schs. 13, 22 Pt. VI from S.I.F. Group 63:2 (Income, Corporation and Capital Gains Taxes: Capital Gains Tax), ss. 128–131, Sch. 22 Pt. VIII from S.I.F. Group 114 (Stamp Duty), ss. 145, 152–154 from S.I.F. Group 99:3 (Public Finance and Economic Controls: National Debt), Sch. 22 Pt. VII from S.I.F. Group 65 (Inheritance Tax), s. 144 from S.I.F Group 96 (Posts and Telecommunications), s. 157(2)(3) appeared in both S.I.F. sub-groups 63:1 and 63:2, s. 157(6) appeared in S.I.F. Groups 40:1, 12:2, 63:1 and 2, 114, 65 and s. 157(1) appeared in all S.I.F. Groups previously listed; provisions omitted from S.I.F. have been dealt with as referred to in other commentary

[^c13231781]: Part of the text of s. 1 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13231791]: 1979 c. 4

[^c13231801]: S. 1(4) repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. I

[^c13231811]: S. 2 repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. IV

[^c13231881]: Part of the text of ss. 3 and 4 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

[^c13231891]: 1979 c. 5.

[^c13231971]: Part of the text of ss. 5 and 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13231981]: S. 5(1)-(4) and (7) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

[^c13232021]: S. 5(5) repealed by Finance Act 1988 (c. 39, SIF 107:2), s. 148, Sch. 14 Pt. II

[^c13232031]: Ss. 5(6) and 6(7) deemed partly repealed retrospectively (20.3.1991) for a specified purpose and repealed fully (25.7.1991) by Finance Act 1991 (c. 31, SIF 107:2), s. 123, Sch. 19 Pt. III, Note 3

[^c13232121]: S. 6 repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2.

[^c13232191]: S. 7(1) and (3) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

[^c13232201]: S. 7(2)(4) repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt. IV, Note; S.I. 1991/2021, art. 2.

[^c13232231]: S. 8(1)(a) repealed by Finance Act 1990 (c. 29, SIF 12:2), s. 132, Sch. 19 Pt. I

[^c13232241]: S. 9(1)(2) repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I

[^c13232251]: The text of ss. 9(3), 10, 11(2)(3), 12 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

[^c13232291]: The text of ss. 9(3), 10, 11(2)(3), 12 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

[^c13232301]: 1979 c. 8.

[^c13232401]: 1972 c. 68.

[^c13232411]: Words in s. 11(1)(a) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(9)(a)(i)

[^c13232421]: Words in s. 11(1)(b) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(9)(a)(ii)

[^c13232431]: 1968 c. 60.

[^c13232441]: 1978 c. 31.

[^c13232451]: 1969 c. 16 (N.I.).

[^c13232471]: The text of ss. 9(3), 10, 11(2)(3), 12 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

[^c13232481]: 1979 c. 2.

[^c13232491]: S. 11(3) repealed (15.11.2001) by S.I. 2001/3686, reg. 6(9)(b)

[^c13232501]: The text of ss. 9(3), 10, 11(2)(3), 12 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

[^c13232511]: Ss. 13–17 repealed by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11

[^c13232521]: Ss. 18 and 19 repealed by Car Tax Act 1983 (c. 53), s. 10(4), Sch. 3

[^c13232531]: Ss. 20–26 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

[^c13232541]: Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 32

[^c13232551]: See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 370(3)(a)

[^c13232601]: 1967 c. 29.

[^c13232611]: S.I. 1981/156 (N.I. 3).

[^c13232621]: Ss. 28–67 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31 (and see Finance Act 1988 (c. 39, SIF 63:1, 2), s. 148 and Sch. 14 Pt. VI for partial repeal of s. 41 in relation to acquisitions on or after 26 October 1987)

[^c13232631]: Part of the text of s. 68 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

[^c13232641]: 1970 c. 9.

[^c13232651]: S. 69 repealed by Finance Act 1989 (c. 26), s. 187 and Sch. 17 Pt. VIII in relation to tax charged by any assessment notice of which is issued after 30 July 1982

[^c13232661]: Ss. 70–79 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2

[^c13232731]: S. 80 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27

[^c13232741]: S. 81 repealed by Finance Act 1989 (c. 26), s. 187 and Sch. 17 Pt. VII in relation to disposals on or after 6 April 1989 (and s. 81(1)(b) repealed in relation to assets acquired on or after 6 April 1989)

[^c13232751]: 1970 c. 9.

[^c13232761]: S. 82 repealed by Finance Act 1989 (c. 26), s. 187 and Sch. 17 Pt. VII in relation to disposals on or after 14 March 1989 (except where relief given under Finance Act 1980 (c. 48) s. 79 in respect of a disposal made on or after that date)

[^c13232771]: 1980 c. 48.

[^c13232781]: 1981 c. 35.

[^c13232811]: Ss. 83-88 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13232841]: Ss. 83-88 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13232851]: S. 85 repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. VIII for disposals on or after 6 April 1984; Ss. 83-88 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13232961]: Ss. 83-88 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13233061]: Ss. 83-88 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13233251]: Ss. 83-88 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13233261]: S. 89 repealed by Finance Act 1985 (c. 54), ss. 68, 98(6), Schs. 19 Pt. I and 27 Pt. VII for disposals made on or after 6 April 1985 or 1 April 1985 for companies, 2 July 1986 for gilt-edged securities (Capital Gains Tax Act 1979 (c. 14, SIF 63:2) Sch. 2) and qualifying corporate bonds (Finance Act 1984 (c. 43, SIF 40:1) s. 64), or 28 February 1986 for other securities within the meaning of Finance Act 1985 (c. 54) Part II Ch. IV

[^c13233271]: See—Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 57, 289 and Sch. 4 para. 12Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 149C

[^c13232671]: See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 28 para. 2(2) re computation of offshore income gains

[^c13233281]: Part IV (ss. 90–127) repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c13233331]: S. 128 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

[^c13233451]: S. 129 modified by Finance Act 1983 (c. 28, SIF 63:1), s. 46(3)(c)

[^c13233461]: S. 129 excluded (6.5.1992) by Further and Higher Education Act 1992 (c. 13), s. 88(2); S.I. 1992/831, art. 2, Sch. 1

[^c13233471]: Words in s. 129(1) inserted (2.7.1998) by 1998 c. 22, ss. 24(4), 27(4)

[^c13233481]: Words in s. 129(1) substituted for S. 129(1)(a) and the preceding words “by virtue of” (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by 1999 c. 16, s. 112(4)(6), Sch. 14 para. 7

[^c13233491]: S. 129(1)(b) repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)

[^c13233501]: 1891 c. 39.

[^c13233511]: S. 130 repealed by Finance Act 1989 (c. 26, SIF 114), s. 187(1), Sch. 17 Pt. IX

[^c13233521]: S. 131 repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 277, Sch. 9

[^c13233531]: Part of the text of ss. 132(2), 133(1) 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

[^c13233541]: 1981 c. 35.

[^c13233551]: Part of the text of ss. 132(2), 133(1) 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

[^c13233561]: 1981 c. 35.

[^c13233591]: S. 134 restricted (3.5.1994) by 1994 c. 9, s. 236(3)

[^c13233601]: Words inserted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 29

[^c13233611]: Words in s. 134(2) inserted (3.5.1994) by 1994 c. 9, s. 236(3)(a)

[^c13233621]: 1981 c. 35.

[^c13233631]: 1981 c. 35.

[^c13233641]: 1970 c. 9.

[^c13233651]: 1980 c. 48.

[^c13233661]: 1981 c. 35.

[^c13233671]: 1980 c. 48.

[^c13233681]: 1980 c. 1.

[^c13233691]: S. 136 repealed by Income and Corporation Taxes 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

[^c13233811]: S. 138 repealed by Income and Corporation Taxes 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

[^c13233821]: Words inserted by Finance Act 1983 (c. 28), s. 35(1)

[^c13233831]: Words substituted by Finance Act 1983 (c. 28), s. 35(1)

[^c13233841]: S. 139(2)(a)–(d) substituted for words by Finance Act 1983 (c. 28), s. 35(2)

[^c13233851]: Words substituted by Finance Act 1983 (c. 28), s. 35(3)

[^c13233891]: 1968 c. 2.

[^c13233901]: 1980 c. 48.

[^c13233911]: 1934 c. 36.

[^c13233921]: S. 142(3)(4) repealed by Finance Act 1987 (c. 16), s. 72(7) and Sch. 16 Part VII

[^c13233931]: S. 143 repealed by Finance Act 1984 (c. 43), s. 128(6), Sch. 23 Pts. XI, XIV

[^c13233941]: S. 144(1)(2)(4)(5) repealed by Finance Act 1989 (c. 26), s. 187(1), Sch. 17 Pt. XI

[^c13233951]: S. 144(3) repealed by Broadcasting Act 1990 (c. 42), s. 203(3), Sch. 21

[^c13233971]: 1968 c. 13.

[^c13233981]: S. 146 repealed by Oil and Pipelines Act 1985 (c. 62), s. 7(4) and Sch. 4 Part I

[^c13233991]: S. 147 repealed by Gas Act 1986 (c. 44), s. 67(4), Sch. 9 Pt. II

[^c13234051]: S. 148 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13234061]: Part of the text of s. 149(1) 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

[^c13234071]: 1970 c. 9.

[^c13234081]: 1978 c. 42.

[^c13234111]: 1971 c. 29.

[^c13234121]: The text of s. 152 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

[^c13234131]: 1968 c. 13.

[^c13234171]: The text of s. 153 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13234181]: S. 153(3) repealed by Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61), s. 3, Sch. 1 Pt. I

[^c13234191]: S. 153(4) repealed (21.3.1997) by 1995 c. 24, s. 13(2), SCh. 2 Pt. I; S.I. 1997/1139, art. 2

[^c13234201]: S. 154 repealed by Finance Act 1984 (c. 43, SIF 99:3), s. 128(6), Sch. 23 Pt. XIV

[^c13234211]: S. 155 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X Note 2

[^c13234231]: S. 157(2) substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 32

[^c13234241]: 1970 c. 10.

[^c13234251]: 1979 c. 14.

[^c13234261]: The text of s. 157(4) 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

[^c13234271]: 1975 c. 7.

[^c13234281]: 1975 c. 22.

[^c13234291]: Words repealed by Income and Corporation Taxes 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

[^c13234301]: 1947 c. 46.

[^c13234311]: 1975 c. 45.

[^c13234331]: Sch. 2 repealed by Finance Act 1984 (c. 43), s. 128(6), Sch. 23 Pt. I

[^c13234351]: Sch. 3 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), SCh. 5 Pt. I (with s. 57(4))

[^c13234411]: Sch. 4 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I. 1991/2021, art.2.

[^c13234431]: Sch. 4 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I. 1991/2021, art.2.

[^c13234461]: Sch. 4 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I. 1991/2021, art.2.

[^c13234521]: Sch. 4 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt. IV, Note; S.I. 1991/2021, art. 2

[^c13234481]: Sch. 4 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I 1991/2021, art.2.

[^c13234531]: Sch. 4 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I. 1991/2021, art.2.

[^c13234391]: Sch. 4 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I. 1991/2021, art.2.

[^c13234591]: Sch. 5 Pt. A repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), SCh. 5 Pt. I (with s. 57(4))

[^c13234801]: Sch. 5 Pt. B repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I. 1991/2021, art.2.

[^c13234741]: Sch. 5 Pt. B repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV, Note; S.I. 1991/2021, art.2.

[^c13234561]: The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13234821]: 1981 c. 63.

[^c13234831]: 1972 c. 11 (N.I.).

[^c13234841]: Sch. 6 para. 2 repealed by Finance Act 1990 (c. 29, SIF 12:2), s. 132, Sch. 19 Pt. I

[^c13234851]: Sch. 6 paras. 6–8 repealed by Finance Act 1984 (c. 43, SIF 12:2), s. 128(6), Sch. 23 Pt. II

[^c13234861]: Sch. 6 para. 9 repealed (3.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3, Sch. 26 Pt. II

[^c13234871]: Sch. 6 para. 10 repealed by Finance Act 1987 (c. 16, SIF 12:2), s. 72(7), Sch. 16 Part II Note 2

[^c13234881]: Sch. 6 para. 11 repealed (3.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3, Sch. 26 Pt. II

[^c13234891]: Sch. 6 para. 15 repealed (3.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3, Sch. 26 Pt. II

[^c13234901]: Sch. 6 para. 16 repealed by Finance Act 1984 (c. 43, SIF 12:2), s. 128(6), Sch. 23 Pt. II

[^c13234911]: Sch. 6 paras. 18–24 repealed by Finance Act 1985 (c. 54, SIF 12:2), s. 77, Sch. 27 Pt. III Note 1

[^c13234811]: Part of the text of Sch. 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13234921]: Schs. 7–10 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c13234931]: Schs. 11, 12 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2

[^c13235001]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235061]: Schedule 13 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), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235121]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235071]: Sch. 13 para. 3 repealed by Finance Act 1985 (c. 54), ss. 68, 98(6), Schs. 19 Pt. I and 27 Pt. VII for disposals made on or after 6 April 1985 or 1 April 1985 for companies, 2 July 1986 for gilt-edged securities (Capital Gains Tax Act 1979 (c. 14, SIF 63:2) Sch. 2) and qualifying corporate bonds (Finance Act 1984 (c. 43, SIF 40:1) s. 64), or 28 February 1986 for other securities within the meaning of Finance Act 1985 (c. 54) Part II Ch. IV

[^c13235151]: Schedule 13 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), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235161]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235191]: Schedule 13 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), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235221]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13234971]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235271]: Schedule 13 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), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235281]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235311]: Schedule 13 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), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235321]: Schedule 13 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), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235241]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13234951]: Schedule 13 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), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

[^c13235331]: Schs. 14–17 repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c13235351]: Words in Sch. 18 para. 3(2)(a) inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 74, Sch. 15 para.5

[^c13235341]: See Finance Act 1986 (c. 41), s. 109(5) and Sch. 21

[^c13235361]: Word repealed by Finance Act 1983 (c. 28), ss. 35(3)(c), 48(5), Schs. 7 para. 1 and Sch. 10 Part III

[^c13235371]: 1980 c. 1.

[^c13235381]: Words substituted by Finance Act 1983 (c. 28), s. 35 and Sch. 7 para. 2

[^c13235391]: 1980 c. 1.

[^c13235401]: Words in Sch. 19 para. 3(1) inserted (27.7.1999 with effect as mentioned in s. 99(2) of the amending Act) by 1999 c. 16, s. 99(1)(a)

[^c13235411]: Words in Sch. 19 para. 3(1) inserted (27.7.1999 with effect as mentioned in s. 99(2) of the amending Act) by 1999 c. 16, s. 99(1)(a)

[^c13235421]: Sch. 19 para. 3(1A) inserted (27.7.1999 with effect as mentioned in s. 99(2) of the amending Act) by 1999 c. 16, s. 99(1)(b)

[^c13235431]: 1983 c.56.

[^c13235441]: 1968 c. 13.

[^c13235451]: 1970 c. 9.

[^c13235461]: See Advance Petroleum Revenue Tax Act 1986 (c. 68, SIF 63:1), s. 1(6)

[^c13235471]: Words substituted by Finance Act 1989 (c. 26), s. 180(2)(d)(7)—deemed always to have had effect

[^c13235481]: 1980 c. 48.

[^c13235491]: 1981 c. 35.

[^c13235501]: 1980 c. 1.

[^c13235511]: 1980 c. 1.

[^c13235521]: See also Advance Petroleum Revenue Tax Act 1986 (c. 68, SIF 63:1) for the repayment of certain amounts of APRT

[^c13235531]: Words substituted by Finance Act 1983 (c. 28), s. 35 and Sch. 7 para. 3

[^c13235581]: 1980 c. 1.

[^c13235591]: 1980 c. 48.

[^c13235601]: 1980 c. 48.

[^c13235611]: Part of the text of Sch. 19 Part II para. 16(2)–(4) 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

[^c13235641]: Words substituted by Finance Act 1983 (c. 28), s. 35 and Sch. 7 para. 4

[^c13235651]: Part of the text of Sch. 19 Part III paras. 18 and 21 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

[^c13235661]: Part of the text of Sch. 19 Part III paras. 18 and 21 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

[^c13235671]: 1980 c. 1.

[^c13235691]: 1971 c. 29.

[^c13235701]: Sch. 20 para. 4(2) repealed by Finance Act 1989 (c. 26), s. 187(1) and Sch. 17 Pt. XIII

[^c13235681]: The text of Sch. 20 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13235711]: Sch. 21 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2

[^c13235721]: The text of Sch. 22 Pts. I, IV, VIII and XI 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