LegalizeReform history
Finance Act 1985
11 versions
· 1985-07-25
2022-04-06
Finance Act 1985
2013-01-31
Finance Act 1985
Changes on 2013-01-31
@@ -1488,11 +1488,7 @@
##### 97
In section 1 of the Provisional Collection of Taxes Act 1968, after subsection (1) there shall be inserted the following subsection—
> (1A) The reference in subsection (1) above to income tax includes a reference to any amount payable as representing income tax—
> (a) under section 343 of the Income and Corporation Taxes Act 1970 (dividends and interest payable by building societies); or
> (b) under section 27 of the Finance Act 1984 (interest paid on deposits with banks etc.).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Short title, interpretation, construction and repeals
@@ -4550,7 +4546,7 @@
## Part XI — Miscellaneous
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Spirits, beer, wine, made-wine and cider.
##### 13A
@@ -4566,12 +4562,12 @@
#### Chargeable periods relevant to limit on tax payable and expenditure supplement.
#### Short title interpretation, construction and repeals.
#### Abolition of development land tax and tax on development gains.
#### Extension of Provisional Collection of Taxes Act 1968 to reduced and composite rates.
#### Abolition of development land tax and tax on development gains.
#### Extension of Provisional Collection of Taxes Act 1968 to reduced and composite rates.
##### 1
The repeals in the Alcoholic Liquor Duties Act 1979 have effect on the coming into operation of regulations under section 71A of the Alcoholic Liquor Duties Act 1979.
@@ -4880,8 +4876,6 @@
[^c10034611]: [S.I. 1972/1589](https://www.legislation.gov.uk/uksi/1972/1589).
[^c10034621]: [1968 c. 2](https://www.legislation.gov.uk/ukpga/1968/2).
[^c10034631]: Income and Corporation Taxes Act 1988 Sch. 29 para. 32
[^c10034641]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
@@ -5110,10 +5104,12 @@
[^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))
[^key-8d6955460867159b6748bb3247167ee8]: [S. 97](https://www.legislation.gov.uk/ukpga/1985/54/section/97) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
#### 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.
#### Capital transfer tax: conditional exemption.
The repeals under (4) above apply to instruments executed on or after 1st August 1985.
2012-07-17
Finance Act 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