LegalizeReform history
Finance Act 1985
11 versions
· 1985-07-25
2022-04-06
Finance Act 1985
2013-01-31
Finance Act 1985
2012-07-17
Finance Act 1985
Changes on 2012-07-17
@@ -1306,13 +1306,13 @@
- (b) shall not be treated as duly stamped if it is not so certified.
- (2) The Treasury may make regulations providing that an instrument which is of a kind specified in them, and which would apart from this subsection be chargeable with stamp duty of a fixed amount under any provision so specified, shall not be charged with such duty under that provision if it is certified to be an instrument of that kind.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Certification under this section shall be by such method as the regulations may specify, and in particular they may provide for a certificate to be borne by or attached to or otherwise associated with an instrument in such manner as they may specify.
- (4) A certificate under this section shall be in such form and signed by such person as the regulations may specify.
- (5) Regulations under this section may contain such incidental or consequential provisions as the Commissioners or Treasury (as the case may be) think fit.
- (5) Regulations under this section may contain such incidental or consequential provisions as the Commissioners ... think fit.
- (6) Regulations under this section may make different provision for different cases or descriptions of case.
@@ -4550,7 +4550,7 @@
## Part XI — Miscellaneous
#### Spirits, beer, wine, made-wine and cider.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13A
@@ -4566,7 +4566,7 @@
#### Chargeable periods relevant to limit on tax payable and expenditure supplement.
#### Short title interpretation, construction and repeals.
#### Extension of Provisional Collection of Taxes Act 1968 to reduced and composite rates.
#### Abolition of development land tax and tax on development gains.
@@ -5106,10 +5106,14 @@
[^key-465f3f0003b08ed3860616f904e5cedf]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3),](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3)[4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2)[, 6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 39 para. 4(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/4/2) (with [Sch. 39 paras. 11-13](https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/11))
[^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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 39 para. 4(3)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/4/3) (with [Sch. 39 paras. 11-13](https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/11))
#### Chargeable periods relevant to limit on tax payable and expenditure supplement.
#### Qualifying asset; exclusion of land and certain buildings etc.
#### Capital transfer tax: conditional exemption.
The repeals under (4) above apply to instruments executed on or after 1st August 1985.
#### Abolition of development land tax and tax on development gains.
These repeals apply in relation to licences taken out after 19th March 1985.
2011-04-22
Finance Act 1985
2008-07-21
Finance Act 1985
2006-07-19
Finance Act 1985
2005-12-05
Finance Act 1985
2005-04-18
Finance Act 1985
2004-07-22
Finance Act 1985
1995-05-01
Finance Act 1985
1985-07-25
Finance Act 1985
original version
Text at this date