Finance Act 1987

[^key-53a9ac37b312747b86ed1d4c93819130]: Word in Sch. 10 para. 5(1)(d) substituted (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(6)(d)

[^key-0c5a1b68936a35e1e4c8abc3d56f0b53]: Sch. 10 para. 5(1)(g) substituted (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(6)(e)

[^key-7732331d56458833bacb7636a465e546]: Words in Sch. 10 para. 5(2) inserted (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(6)(f)

[^key-cdea029279cb2524f4d22e49b7742200]: Words in Sch. 10 para. 5(3) inserted (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(6)(g)

[^key-c751da2b0f0b630595f9ca2f6d222dc0]: Words in Sch. 10 para. 6(1) repealed (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(8)(a), Sch. 26 Pt. 5(2)

[^key-1365cd8a34d9204a7b92af286e92ca97]: Sch. 10 para. 6(2) repealed (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(8)(b), Sch. 26 Pt. 5(2)

[^key-2d5a9aed80ee0125f67ed9a64d501c66]: Sch. 10 para. 6(3) repealed (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(8)(b), Sch. 26 Pt. 5(2)

[^key-0eacea0a766a9b4643f30013d0ff7f10]: Sch. 10 para. 7(6)(7) inserted (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(10)

[^key-4ca3077e7fb2e79306150b28801737bf]: Sch. 10 para. 7(2) omitted (with effect in accordance with s. 150(14) of the amending Act) by virtue of Finance Act 2006 (c. 25), s. 150(9)

[^key-6b96377f2cd9ed4af4e4d78bf5dc47d3]: Sch. 10 para. 7(5) omitted (with effect in accordance with s. 150(14) of the amending Act) by virtue of Finance Act 2006 (c. 25), s. 150(9)

[^key-5b5f9f81db84839014651815d735b2a5]: Words in Sch. 10 para. 12(1) repealed (with effect in accordance with s. 150(14) of the amending Act) by Finance Act 2006 (c. 25), s. 150(12), Sch. 26 Pt. 5(2)

[^key-0bf3ce9bd9629869c868cf34cdc24adf]: Sch. 11 para. 1(3)-(7) repealed (with effect in accordance with Sch. 26 Pt. 5(1) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 5(1)

[^key-efc5f0630c359f3914bec8e1055c39c5]: Words in s. 55(1)(c) inserted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 20 (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.

[^key-a1244a71c18ed4605156f03ecdf15b85]: S. 1(2) omitted (1.4.2008 retrospective) by virtue of Finance Act 2008 (c. 9), s. 13(11)(a)(12), Sch. 5 paras. 25(a), 26(b)

[^key-729c8f4d6f31a05c7ca6cce79f1b1e5a]: S. 1(3) omitted (1.4.2008 retrospective) by virtue of Finance Act 2008 (c. 9), s. 13(11)(a)(12)

[^key-5c266105cda5b7dc475d257a5bb89534]: Words in s. 50(1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 17

[^key-f3f6e686636f35a059cc1a68cfe66571]: S. 62(3A) inserted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(2)

[^key-945323a3d489afc667d8cfc1f7c042fa]: S. 62(8A) inserted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(6)

[^key-87728aab5893c5893b958e997b845ffd]: Words in s. 62(4) substituted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(3)

[^key-f2b14087e0a79eaea5bc1327d70ec1c5]: Words in s. 62(4)(d) substituted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(4)

[^key-b61d47ccc4e4e903f663adb102a71664]: Words in s. 62(4)(e) substituted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(4)

[^key-97e2659ebeca982c1fdc3a0c7a2ebe5d]: Words in s. 62(4)(f) substituted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(4)

[^key-ab9959e4210fd773aebc8ae3405ade49]: Words in s. 62(6) substituted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(5)(a)

[^key-bab9b15cf3d38e9de52534ea0ec5bf62]: Words in s. 62(6)(a) substituted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(5)(b)

[^key-d60036d9424d4057c82d0a848c2282f9]: Words in s. 62(6)(c) substituted (with effect in accordance with s. 106(7) of the amending Act) by Finance Act 2008 (c. 9), s. 106(5)(c)

[^key-917be22336cf840810411594588dc2ca]: S. 62(6)(d) and word preceding it omitted (with effect in accordance with s. 106(7) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 106(5)(d)

[^key-7e6e0f105339928bcb574d14fe474a0f]: Words in s. 62(7)(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. 127

[^key-4bdd378a0386613e6e2194eff85efcc2]: Words in s. 66(6) 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. 129(2)

[^key-d6f06cb0c152ce66a9476e79f64f3b04]: Word in s. 66(7)(a) 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. 129(3)(a)

[^key-181096c8ac6e38daef7680665c396f43]: Words in s. 66(7)(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. 129(3)(b)(i)

[^key-4be8f96e2dbbd153ab633861fb72abec]: Word in s. 66(7)(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. 129(3)(b)(ii)

[^key-101d6dee949408278a868cc0b3508f18]: Words in s. 66(7)(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. 129(3)(b)(iii)

[^key-07298f82462c210522bacc8e7c7ca2be]: Words in s. 66(7)(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. 129(3)(b)(iv)

[^key-71efc6380fec633908964177c1c2a3f5]: Word in s. 66(7)(c) 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. 129(3)(c)

[^key-b60826ec915c8f04bbf0eee2b1bcc6f2]: S. 66(8) 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. 129(4)

[^key-89c875762fdf9d28949aaaf4327f1fe2]: Words in Sch. 12 para. 3(1) 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. 130(2)

[^key-5704e2cf79b05292eebfe7076ea442db]: Words in Sch. 12 para. 3(2)(a) 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. 130(3)(a)

[^key-358d706c680d7ae7f06591758f9ea728]: Word in Sch. 12 para. 3(2)(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. 130(3)(b)

[^key-5993904c33e4e8e90811e53c8feab2a2]: Words in Sch. 12 para. 3(2)(c) 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. 130(4)(a)

[^key-5043d91a71b8f1f0d8fe863633957db7]: Words in Sch. 12 para. 3(2)(c) 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. 130(4)(b)

[^key-fb45d675e98fe7a1d592fb5cd340e902]: Sch. 12 para. 3(2)(d) 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. 130(5)

[^key-a1ccc0d2aa8efc70b972e44f0e495ffe]: Word in Sch. 14 para. 2(2)(c) 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. 131

[^key-e6a3a429c186b2a48a069c7d3b68fe21]: S. 63 substituted (with effect in accordance with Sch. 39 para. 4 of the amending Act) by Finance Act 2009 (c. 10), Sch. 39 para. 2

[^key-b173e93f2fb45a45983e911914c38d0c]: Sch. 12 paras. 1, 2 and cross-headings substituted (with effect in accordance with Sch. 39 para. 4 of the amending Act) by Finance Act 2009 (c. 10), Sch. 39 para. 3(2)

[^key-04de56dcf619ebe141a5a82dbc30e828]: Sch. 12 para. 4 omitted (with effect in accordance with Sch. 39 para. 4 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 39 para. 3(6)

[^key-7c7e656a7d6c4eb79526971248cc4588]: Sch. 12 para. 3(3)(4) inserted (with effect in accordance with Sch. 39 para. 4 of the amending Act) by Finance Act 2009 (c. 10), Sch. 39 para. 3(5)

[^key-96759567ceb2f7e25cde368a0439890e]: Word in Sch. 12 para. 3(1) substituted (with effect in accordance with Sch. 39 para. 4 of the amending Act) by Finance Act 2009 (c. 10), Sch. 39 para. 3(3)(a)

[^key-c4a05bb5ff2269a37afc0f50d598a381]: Words in Sch. 12 para. 3(1) substituted (with effect in accordance with Sch. 39 para. 4 of the amending Act) by Finance Act 2009 (c. 10), Sch. 39 para. 3(3)(b)

[^key-ca8dbcf3f5d0677cba6f250d57024ecf]: Word in Sch. 12 para. 3(2) substituted (with effect in accordance with Sch. 39 para. 4 of the amending Act) by Finance Act 2009 (c. 10), Sch. 39 para. 3(4)

[^key-79d0e96349db4a5ddf3a9fde71c6a7d7]: Words in table substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 11 para. 1(2); S.I. 2009/1604, art. 2(d)

[^key-e5775adbbed42a18ea7eb57a3bacf605]: Words in Sch. 13 para. 11(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. 204 (with Sch. 2)

[^key-cb6acb41f69de50111ca3ef593206a2f]: Words in Sch. 14 para. 10(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. 205 (with Sch. 2)

[^key-76c3222fddee8bdd87680ccdf5077608]: S. 54 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 3(1)(c) (with Sch. 39 paras. 11-13)

[^key-64791783a6ae2a9bfb80de90a18727be]: Word in Sch. 10 para. 1(3) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 9(2)(a)

[^key-7bbe9481f76c48a4d6eb19e6c4ad30c9]: Word in Sch. 10 para. 1(3) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 9(2)(b)

[^key-2e7f513f65b2fc5bcf09a5ab5b57f83d]: Word in Sch. 14 para. 8(2)(b) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 9(3)

[^key-aa608ac7abdbb3bd12d94511ba5e4398]: S. 50(2)(a) 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. 23(2)(a) (with Sch. 11 para. 29)

[^key-9b52e3ef08bca67e3e01456c39b886c3]: Words in s. 50(2)(b) substituted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2024 (c. 3), Sch. 11 para. 23(2)(b) (with Sch. 11 para. 29)

[^key-f44768574ec0ddb5358f4cefbb7961ec]: S. 50(3)(b) 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. 23(3)(a) (with Sch. 11 para. 29)

[^key-5804f2780aabce9a5ea9cc50c55fe30c]: Words in s. 50(3)(c) substituted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 23(3)(b) (with Sch. 11 para. 29)

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Records relating to importation and exportation.

Contract notes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Nomination of disposals and appropriations.

Nomination of disposals and appropriations.

Market value of oil to be determined on a monthly basis.

Blends of oil from two or more fields.

Regulation of financial dealings.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Relief for research expenditure.

Abolition of enactments relating to exchange control.

Arrangements specified in Orders in Council relating to double taxation relief etc.

Abolition of enactments relating to exchange control.

Arrangements specified in Orders in Council relating to double taxation relief etc.

Arrangements specified in Orders in Council relating to double taxation relief etc.

Securities, other business property and agricultural property.