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Finance Act 1984

Type Public General Act

Publication 1984-07-26

Last updated 2024-02-22

State In force

Department Statute Law Database

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Reform history JSON API

(a) the reference in subsection (2) of that section to subsection (1) shall have effect as including a reference to sub-paragraph (2) below; (aa) subsection (3) of that section shall apply in relation to tax chargeable by virtue of sub-paragraph (2) below as it applies in relation to tax chargeable under subsection (1) of that section ;

(3) In sub-paragraph (5), for the words "this Schedule and of Chapter II of Part IV of the Finance Act 1982" there shall be substituted the words " this Part of this Act (except subsection (3) of section 23 and section 20(4) so far as relating to that subsection) ".

15

In paragraph 4(2)(b) of Schedule 7 to the 1975 Act, for the words " which is, or forms part of, a colony, protectorate, protected state or United Kingdom trust territory " there shall be substituted the words " which, at the time when the fund was established, was, or formed part of, a colony (within the meaning of Schedule 1 to the Interpretation Act 1978), protectorate, protected state or United Kingdom trust territory ".

16

In paragraph 1(1) of Schedule 10 to the 1975 Act, for the words "a transferor's estate" there shall be substituted the words " a person's estate ".

17

In paragraph 5(1)(b) of Schedule 10 to the 1975 Act, for the word " by " there shall be substituted the word " for ".

The Development Land Tax Act 1976

18

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19

In paragraph 18(2) of Schedule 6 to the Development Land Tax Act 1976—

(a) for the words from " as property " to " death) " there shall be substituted the words " under section 34 of that Act or under section 77 of the Finance Act 1976 (conditional exemption) "; and

(b) in paragraph (a) after the words " Act 1975 " there shall be inserted the words " or under section 78 of the Finance Act 1976 ".

The Finance Act 1976

20

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21

In section 105 of the Finance Act 1976, subsections (3) and (4) shall cease to have effect.

22

In section 123(2) of the Finance Act 1976, after the words " shall carry interest" there shall be inserted the words " (which shall not constitute income for any tax purposes) ".

The Finance Act 1980

23

In Schedule 15 to the Finance Act 1980—

(a) in paragraphs 2A, 5 and 6, for the word " previous " there shall be substituted the word " other "; and

(b) in paragraphs 5 and 6, after the words " by that reduction " there shall be inserted the words " (or by the most recent of those reductions) ".

The Finance Act 1982

24

In section 94(6) of the Finance Act 1982, the Words from " and, in " to the end shall cease to have effect.

25

In sections 120(1), 121(1) and (2) and 123 of the Finance Act 1982, after the words " for the purposes of this Chapter " there shall be inserted the words " , of sections 93 and 94 above and of sections 81, 82 and 82A of the Finance Act 1976 ".

26

In sections 122(1) and 124 of the Finance Act 1982, after the Words " for the purposes of this Chapter " there shall be inserted the words " and of sections 93 and 94 above ".

SCHEDULE 22

Appointment of Special Commissioners

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Special Commissioners: quorum

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Elections to bring appeals before Special Commissioners

3

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Procedural rules

4

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Transfer of appeals from General to Special Commissioners

5

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Fee for statement of case

6

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Statement of case from Special Commissioners to Court of Appeal

7

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Saving

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SCHEDULE 23

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

Chapter I — Customs and Excise

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

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Extension to certain Community reliefs of power to make supplementary provision.

Chapter II — Value Added Tax

Chapter III — Miscellaneous

Extension to certain Community reliefs of power to make supplementary provision.

Unpaid car tax and value added tax: distress and poinding.

CHAPTER I — GENERAL

Insurance business of registered friendly societies.

CHAPTER II — CAPITAL ALLOWANCES

Tax exemptions in relation to designated international organisations.

CHAPTER III — CAPITAL GAINS

CHAPTER IV — INSURANCE

CHAPTER V — OIL AND GAS INDUSTRY

CHAPTER VI — CONTROLLED FOREIGN COMPANIES

Tax exemptions in relation to designated international organisations.

Amendment of Customs and Excise Management Act 1979

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12

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Schedules 15—20

These repeals do not affect licences granted for periods beginning before 1st October 1984.

1

The repeals in section 310 of the Income and Corporation Taxes Act 1970 and Schedule 18 to the Finance Act 1972 do not have effect with respect to any financial year ending before 1st April 1986.

2

The repeals in section 343 of the Income and Corporation Taxes Act 1970 and section 58 of the Finance Act 1980 have effect from 6th April 1985.

3

The repeals in section 96 of the Finance Act 1972 and section 10(3) of the Finance Act 1974 do not have effect with respect to any financial year ending before 1st April 1985.

4

The repeals in Schedule 1 to the Finance Act 1974 shall have effect in relation to payments of interest made after the passing of this Act.

5

The repeal of section 17(3) of the Oil Taxation Act 1975 has effect with respect to any advance corporation tax which is, within the meaning of section 77 of this Act, advance corporation tax paid by the company in respect of distributions in an accounting period of the company ending on or after 1st April 1984.

6

The repeal in paragraph 13 of Schedule 10 to the Finance Act 1980 has effect from the day appointed under section 39(9) of this Act.

7

The repeal in section 40 of the Finance Act 1982 has effect in relation to any right to acquire shares which is obtained after 5th April 1984.

8

The repeal in section 20(4) of the Finance Act 1983 has effect in relation to payments made on or after 6th April 1984.

1

The repeals in subsection (2) of section 188 of, and in Schedule 8 to, the Taxes Act have effect where the relevant date (within the meaning of that section) falls after 13th March 1984 but subject to subsection (8) of section 30 of this Act.

2

The repeal of section 23(3) of the Finance Act 1974 and the repeal in Schedule 12 of the Taxes Act have effect in relation to the year 1985-86 and subsequent years of assessment but subject to subsection (4) of section 30 of this Act.

3

The repeal in Schedule 2 of the Finance Act 1974 has effect in relation to the year 1989-90 and subsequent years of assessment.

4

The repeals in the Acts of 1975, section 31(2) of, and Schedule 7 to, the Finance Act 1977 and the Finance Act 1978 have effect for the year 1985-86 and subsequent years of assessment.

1

The repeal of sections 6, 8, 9 and 148 of the Capital Gains Tax Act 1979 and of section 82 of the Finance Act 1980 and section 85 of the Finance Act 1982 has effect with respect to disposals on or after 6th April 1984.

2

The repeals in section 29A of the Capital Gains Tax Act 1979 have effect in relation to disposals and acquisitions on or after 6th April 1983.

3

The repeals in section 32 of that Act have effect where the disposal by the person who is neither resident nor ordinarily resident in the United Kingdom is made on or after 6th April 1985.

4

The repeals in sections 137(4)(aa) and 138(1)(aa) of that Act have effect in relation to any abandonment or other disposal on or after 6th April 1984.

Editorial notes

Ss. 1-3, 8, 9, 14, 15, 128(1) (6), Schs. 1, 4, 5, 23 Pts. I, IV from group 40:1; ss 10-13, 16, 128(1) (6), Schs. 6, 23 Pt. III from group 40:2; ss 4, 5, 128(1), Sch. 2 from group 107:2; ss 17-62, 72-91, 113-116, 124, 126, 127, 128(1)-(3) (5) (6), Schs. 7-12, 15-18, 22, 23 Pts V-VII, XIII from group 63:1; ss 63-71, 92-100, 128(1)-(3)(6), Schs. 13, 14, 19, 20, 23 Pt. VIII from group 63:2; ss. 101-108, 128(1)(4)(6), Schs 21, 23 Pt. IX from group 65; ss. 109-122, 128(1)(6), Sch. 23 Pt X from group 114; ss. 117, 128(1)(6), Sch. 23 Part XI from 113:1; 125, 128(1)(6), Sch. 23 Pt. XIV from group 99:3; ss. 6, 7, 128(1)(6), Sch. 3, 23 Pt. II from group 12:2

Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of the day.

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

Act amended (27.7.1993) by 1993 c. 34, s. 84(3)

1979 c. 4.

S. 2 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. I

1979 c. 5.

S. 4(1), (3)-(6) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

S. 4(2) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

S. 5(1)-(3)(5) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4)

S. 5(4) 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.

1981 c. 63.

1979 c. 2.

S. 10 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

S. 11 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

S. 12 repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. III and expressed to be repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

S. 13 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

1979 c. 3.

1979 c. 58.

Ss. 17–25 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

S. 26 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Ss. 27–43 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

S. 44 repealed (in relation to tax for the year 1992-1993 and subsequent years as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Ss. 45–49 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

S. 50 repealed (in relation to tax for the year 1992-1993 and subsequent years as mentioned in s. 289 of the 1992 Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Ss. 51–55 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

S. 56(1)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

S. 56(3)(4) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Ss. 58–62 repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

S. 65 repealed by Finance (No. 2) Act 1987 s. 104(4), Sch. 9 Part II (and ss. 63 to 71 are expressed to be repealed, as mentioned in s. 289 of the 1992 Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27)).

Ss. 72, 73(1)–(3) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Ss. 72, 73(1)–(3)(5)(6) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Words in s. 73(4) repealed (1.1.1994) by Friendly Societies Act 1992 (c. 40), s. 120, Sch. 22 Pt.I (with ss. 7(5), 93(4)); S.I. 1993/3226, art.2(1), Sch. 2.

1974 c. 46.

Words in s. 73(5) expressed to be repealed (1.1.1994) by Friendly Societies Act 1992 (c. 40), s. 120, Sch. 22 Pt.I (with ss. 7(5), 93(4)); S.I. 1993/3226, art.2(1), Sch. 2.

1970 c. 31 (N.I.).

1974 c. 46.

Ss. 74–76 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

S. 77 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

S. 78 repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

S. 79 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

S. 80 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

S. 81 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Ss. 82–91 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Ss. 92–100 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Ss. 101–107 repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

S. 109 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)

1981 c. 35.

S. 111(1) 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)

S. 111(4) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(1) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20, Pt. V(1)

1891 c. 39.

1981 c. 35.

Words repealed by Finance Act 1987 ss. 64(2), 72(7), Schs. 13 Part II para. 9(1)(a) and 16 Part X

Words inserted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(1)(b)

Words in s. 113(2) substituted (retrospective to 7.3.2001) by 2001 c. 9, s. 101(3)(5)

Words in s. 113(4) inserted (19.3.1997 with effect on 23.7.1996 as mentioned in s. 107(4) of the amending Act) by 1997 c. 16, s. 107(1)(2)(4)

Words inserted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(2)

Words substituted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(2)

Words in s. 113(6) substituted(19.3.1997 with effect on 23.7.1996 as mentioned in s. 107(4) of the amending Act) by 1997 c. 16, s. 107(1)(3)(4)

Ss. 118–123 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X Note 2

1968 c. 13.

S. 126: power previously exercised by S.I. 1984/1215 and 1634; 1985/1172.

The Asian Development Bank so designated by S.I. 1984 No. 1215 and the African Development Bank by S.I. 1984 No. 1634

S. 126(1): s. 126(1) power exercised by S.I. 1991/1202.

S. 126(3)(a) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Words in s. 126(3)(b) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Words in s. 126(3)(c) substituted (with application in accordance with s. 113(4) of the amending Act) by Finanace Act 1999 (c. 16) s. 113(3), {Sch. 16 para. 4}

S. 126(4) inserted by Finance Act 1985 s. 96(1)

S. 126(5) inserted by Finance Act 1985 s. 96(1)

Words in s. 126(5) substituted (with application in accordance with s. 113(4) of the amending Act) by Finanace Act 1999 (c. 16) s. 113(3) {Sch. 16 para. 4}

Words substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 32

S. 128(4) repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

Sch. 2 Pt. I repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

Sch. 2 Pt. II para. 6(1) and (2) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

Sch. 6 Pt. II para. 6(3) repealed (8.11.1993) by S.I. 1993/2452, art. 3, Sch. 2

Sch. 2 Pt. II para. 6(4)(5) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

1971 c. 10.

1972 c. 10 (N.I.).

1981 c. 63.

Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

Sch. 3 para. 6(b)-(d) and (f) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

Sch. 3 para. 7(3)-(7) and (9)-(11) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

1981 c. 63.

1979 c. 2.

Sch. 4 para. 3 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

Sch. 5 para. 1 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

100

Sch. 5 para. 3 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. XIV Group2.

101

1979 c. 2.

102

Sch. 6 repealed (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

103

Schs. 7–9 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

104

Sch. 10 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

105

Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

106

Sch. 11 paras. 1(2)(a)–(e)(j), 2, 3 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

107

108

109

110

111

Sch. 12 repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

112

Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

113

Sch. 13 paras. 2, 3 repealed by Finance Act 1986 s. 114(6), Sch. 23 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

114

Sch. 13(4) repealed by Finance Act 1985 s. 98(6), Sch. 27 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

115

Sch. 13(5) repealed by Income and Corporation Taxes Act 1988 (c. 1), S. 844, Sch. 31 and (Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

116

117

118

119

120

121

122

123

Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27); and Sch. 14 in so far as it is still in force amended (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 2

124

125

126

127

128

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