Finance Act 1985

[^c10036131]: Sch. 20 (paras. 1-16) repealed (6.3.1992) with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10036221]: Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10035801]: Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10035691]: Sch. 20 (paras. 1-16) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10036241]: Sch. 21 (paras. 1-4) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10036251]: Sch. 21 (paras. 1-4) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10036261]: Sch. 21 (paras. 1-4) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10036271]: Sch. 21 (paras. 1-4) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10036231]: Sch. 21 (paras. 1-4) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c10036281]: Ss. 34–49, 73–77, Schs. 9–13, 18, 22, 23, 25 paras. 7–9 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c10036291]: Ss. 34–49, 73–77, Schs. 9–13, 18, 22, 23, 25 paras. 7–9 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c10036301]: 1976 c. 24.

[^c10036311]: 1970 c. 9.

[^c10036321]: 1976 c. 24.

[^c10036331]: 1980 c. 48.

[^c10036341]: Ss. 34–49, 73–77, Schs. 9–13, 18, 22, 23, 25 paras. 7–9 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c10036351]: 1981 c. 35.

[^c10036361]: 1984 c. 51.

[^c10036381]: Sch. 26 para. 14 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), Sch. 15

[^c10036391]: Part of the text of ss. 67(2), 72(6), 90(3)-(5), 91(1) and (3), 92(2)(4), 96(1), Sch. 19 paras. 1(2)(3), 2(2), 3(3), 5(5)( a ), 20(2), Sch. 27 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 that may have been made prior to 1.2.1991

[^c10034941]: Sch. 7 para. 1(1) repealed by Finance Act 1988 (c. 39, SIF 40:2), s. 148, Sch. 14 Pt. III

[^c10034961]: 1971 c. 23.

[^key-8bc8f6254eff5a8723f9cb3a614ec2b1]: S. 83(1A) inserted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 41(2)

[^key-b4974c89bbdd25f7b735f84fd1041c95]: Words in s. 83 heading inserted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 41(4)

[^key-98a003465c1546869d683722159ad8ae]: Words in s. 84(5) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 42(2)

[^key-3a210972a37869ef7988a6009b96d7be]: Words in s. 84(6)(a) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 42(3)

[^key-52bb42873e8426989c5442bdddb1a4d0]: Words in s. 84(7) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 42(4)

[^key-31a919953a17184ddcb6fcde96f849c9]: Sch. 3 para. 2 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-19d7a84b26f4bcd4b12d242358e9ddcf]: S. 10 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 114(8)(a)

[^key-7a1a4e480c76f2eee0b2eabdb9a1114f]: S. 82(5) omitted (with effect in accordance with s. 100(3) of the commencing Act) by virtue of Finance Act 2008 (c. 9), s. 100(1)

[^key-8d435d98b9dac2f620873f7ab9c3ca9a]: S. 82(9) omitted (with effect in accordance with s. 100(3) of the commencing Act) by virtue of Finance Act 2008 (c. 9), s. 100(1)

[^key-d8a673270715e3e023a80c6ed9deaf6a]: S. 83(2) omitted (with effect in accordance with s. 99(2) of the commencing Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 2 (with Sch. 32 para. 22(1)(a))

[^key-331a99a947f5dc45838351bf073d89da]: S. 84(8) omitted (with effect in accordance with s. 99(2) of the commencing Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 3(a) (with Sch. 32 para. 22(1)(a))

[^key-e3e1543c3a300d0e83c0e7ec6a832742]: S. 84(9) omitted (with effect in accordance with s. 99(2) of the commencing Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 3(a) (with Sch. 32 para. 22(1)(a))

[^key-53360e055a9125980ef2cf5727fe5d52]: Words in s. 84(11) omitted (with effect in accordance with s. 99(2) of the commencing Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 3(b) (with Sch. 32 para. 22(1)(a))

[^key-465f3f0003b08ed3860616f904e5cedf]: 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-2b9d42f3ca884d91c66af34c16912ecf]: S. 87(2) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 4(2) (with Sch. 39 paras. 11-13)

[^key-3d9a7400263ebcc45b1f24a87865fe44]: Words in s. 87(5) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 4(3) (with Sch. 39 paras. 11-13)

[^key-8d6955460867159b6748bb3247167ee8]: S. 97 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-8b97bba2f0161e8500642aa7f73e9142]: Words in s. 83(1)(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 49(a); S.I. 2022/283, reg. 2

[^key-26f661b2bcecccfd8cd16420975cbd80]: Words in s. 83(1)(b) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 49(b); S.I. 2022/283, reg. 2

Chargeable periods relevant to limit on tax payable and expenditure supplement.

Qualifying asset; exclusion of land and certain buildings etc.

Abolition of development land tax and tax on development gains.

These repeals apply in relation to licences taken out after 19th March 1985.