Finance Act 1984

[^key-9364293d42ec38e335a270f40032c916]: S. 57(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(3) (with s. 137(7))

[^key-f378d1d6fd8e8fc805f7e3eba9415751]: Sch. 22 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. 107

[^key-c2ea743ff983cfb17844d20e790a9556]: S. 127 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. 106

[^key-a9445ac36d6d2a1063f6b5a4a9203006]: Word in s. 116(1)(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. 105

[^key-b9f28c5d9f5004ba637b0f474e07fdb6]: S. 115(6A) 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. 104(3)

[^key-b6bf73f8353e0d4a76badcfc00446daa]: Words in s. 115(6) 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. 104(2)(a)

[^key-e2a233bef46cb19adda8ac282fad5230]: Words in s. 115(6) 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. 104(2)(b)

[^key-d4e764616104bfb7f20943b54be6433d]: S. 124 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-f42f4804e43bcb84459b05e764849a5e]: Words in s. 115(2) substituted (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. 187(2) (with Sch. 2)

[^key-4883be6cfc4361fa87431a9811b5bc9c]: Words in s. 115(7) substituted (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. 187(3) (with Sch. 2)

[^key-cb5bcd63bbe0d1ba7dd42cc3ab9d1764]: Words in s. 113(8) substituted (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. 186 (with Sch. 2)

[^key-02df419e36fe9d5956f5ffa5a32ab623]: Words in s. 1(5) omitted (1.9.2010) by virtue of The Alcoholic Liquor Duties (Definition of Cider) Order 2010 (S.I. 2010/1914), arts. 1(2), 3(a) (with art. 1(3))

[^key-7b67018650df299f400c0b5d8053bb20]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-097264584a884a4c2c88801c43c478c0]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-c79d28798059ea5d869c78768b8d3bc4]: S. 117 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-f36a3931a30f9175fdb3ad6b1b55a2ae]: S. 16 repealed (S.) by Debtors (Scotland) Act 1987 (c. 18), s. 108(3), Sch. 8 (with Sch. 8 para. 5) and (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 83, Sch. 23 Pt. 3 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-306df01f90177efaee2e3f0f984d887c]: Word in s. 113(5)(b) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 8

[^key-41a3a5bea1a80ff295604cd331bb323a]: Words in s. 126(3)(c) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 21(2)

[^key-71d7e5a78d15d5c92b5f4d599932f078]: S. 126(3)(d) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 21(3)

Restriction on PRT reliefs.

Local loans.

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The repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid.

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

The repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid.

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Vehicles excise duty: recipients of mobility supplement.

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