Finance Act 1982

[^c13235731]: Part of the text of Sch. 22 Pts. II, III, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13235741]: Part of the text of Sch. 22 Pts. II, III, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13235751]: 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 I, IV, VIII and XI is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13235761]: Part of the text of Sch. 22 Pts. II, III, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13235771]: 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 I, IV, VIII and XI is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13235781]: Part of the text of Sch. 22 Pts. II, III, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13235791]: 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 I, IV, VIII and XI is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

[^c13234601]: 1972 c. 20.

[^c13234611]: 1972 c. 20.

[^key-5b559dc71b035202d678f3080037a11d]: S. 152(3) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(5)

[^key-23e0f19b37efcc97492bf819011e075d]: S. 156 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 5 Group 18

[^key-7249fff9b01847599dbf27f04df81a64]: Words in s. 11(1) substituted (15.1.2007) by Fraud Act 2006 (c. 35), s. 15(1), Sch. 1 para. 19; S.I. 2006/3200, art. 2

[^key-9834fd42c903b42220c13348c4aa6252]: Sch. 1 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-68ab74d86a6e98e6cd6c075f7a0e4685]: S. 1(3) repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-56a78bb8b84ad2eb91b6f0b0974cf301]: S. 3 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-3adb50f4401c8ecb7e2883f08b0ab03d]: S. 137 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-7fcb954f8e4ee649aeb4ead14923eb1e]: S. 150 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

[^key-9be3d9535e557f69d1e7dada4040b82b]: Words in s. 129(1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 12 (with Sch. 32 para. 22(1)(c))

[^key-ad7369098d7c2f695918179198f6093d]: S. 4(2) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 8(a), 21

[^key-9749ea240d27ebeded25cb5c1fc0e789]: S. 4(3) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 8(a), 21

[^key-fc1618332584aaaaabaddf8f976f7ec0]: S. 4(7) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 8(a), 21

[^key-61df9fafcbc4aa121c94186a9fedb954]: Words in Sch. 18 para. 10(1) substituted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 8(1)

[^key-445c2f955a618e0d939a67203f9798eb]: Sch. 18 para. 10(2)(b) omitted (1.4.2009) by virtue of The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 8(2)

[^key-c878e5493a8093ecb0306bdee722eb66]: Words in Sch. 18 para. 8(1) 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. 101(2)

[^key-85d1cbf724e77d13b6e24c1153197c3c]: Word in Sch. 18 para. 8(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. 101(3)

[^key-04dd305e4a3a882534b5ad1ccbf04f41]: Words in Sch. 18 para. 8(4) 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. 101(4)(a)(i)

[^key-eb14afcfa1a7de457fc72dd37db9f896]: Word in Sch. 18 para. 8(4) 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. 101(4)(a)(ii)

[^key-ad956817f65c2f9fac5cf236b09b9e80]: Words in Sch. 18 para. 8(4)(a) 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. 101(4)(b)(i)

[^key-904fbb86017758de17dc6cd94c7a3997]: Words in Sch. 18 para. 8(4)(a) 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. 101(4)(b)(ii)

[^key-67ec056dd16333f53d11f1af3d162948]: Words in Sch. 18 para. 8(4)(b) 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. 101(4)(c)

[^key-31fb5c9642254a18555b981a3c1b1beb]: Word in Sch. 18 para. 8(4)(c) 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. 101(4)(d)

[^key-d7d3c0b07321369da7faff168b122e3d]: Words in Sch. 18 para. 8(5) 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. 101(5)(a)

[^key-67687d7235581e535ad2f9c701d0400f]: Words in Sch. 18 para. 8(5) 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. 101(5)(b)

[^key-ed6f6678af2a5ffb611eb8454f4849fd]: Words in Sch. 19 para. 7(1) 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. 102(2)

[^key-3460961bfb1188034336ac9e6f633daf]: Words in Sch. 19 para. 7(2) 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. 102(3)(a)

[^key-f4819004920d72fc7d3229600fd73ae1]: Sch. 19 para. 7(2)(e) and word 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. 102(3)(f)

[^key-e793cd9ac2fd7d0205affb9ec58a54b5]: Words in Sch. 19 para. 7(2)(a) 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. 102(3)(b)

[^key-22a73ee47365e0996a5f6ae0ccb6a08f]: Words in Sch. 19 para. 7(2)(b) 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. 102(3)(c)

[^key-1270480717b4e26e1495c2164fc1eedd]: Word in Sch. 19 para. 7(2)(c) 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. 102(3)(d)

[^key-ef28fc1ad1da9345e41f1e2eac7129bf]: Words in Sch. 19 para. 7(2)(c) 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. 102(3)(e)

[^key-50ec710ec4549b9243272a08c62dc956]: Words in Sch. 19 para. 7(2)(d) 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. 102(3)(e)

[^key-1fd652557f85465b6800e60725ee8bb6]: Words in s. 134(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 178 (with Sch. 9 paras. 1-9, 22)

[^key-463ff4ad66e2813b5879048f354ecdf2]: Words in s. 134(1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 177 (with Sch. 2)

[^key-d860ae771d84929bc4014e4f4bd8646b]: Sch. 19 para. 10(7) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 179, Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22); and also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 178, Sch. 3 Pt. 2 (with Sch. 1 para. 178(2), Sch. 2)

[^key-75203fa591d3728c6eb697fbab8147f2]: Words in s. 129(1) substituted (with effect in accordance with art. 3 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 8, 34(2); S.I. 2012/736, art. 3

[^key-8d1aa73964d202eb52356f21d02b898e]: Words in s. 129(1) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.

[^key-2f48e58bcadffb23b527021adb66ec91]: Sch. 19 para. 2(4A) inserted (with effect in accordance with s. 140(4) of the amending Act) by Finance Act 2016 (c. 24), s. 140(3)

[^key-a92ef63afef26865573526f3eccce1a5]: Word in s. 140 substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 6(2)

[^key-08550d777945333e2f8e402ccf7237f4]: Word in Sch. 19 para. 3(1)(a) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 6(3)

Termination of the option mortgage schemes.

Power of Commissioners with respect to agricultural levies etc.

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Export sales of gas.

Variable rates of interest for government lending.

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

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Delegation of Commissioners’ functions.

Variable rates of interest for government lending.

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

These repeals do not affect licences for periods beginning before 1st October 1982.