LegalizeReform history
Finance Act 1987
12 versions
· 1987-05-15
2024-02-22
Finance Act 1987
2016-10-01
Finance Act 1987
2012-07-17
Finance Act 1987
2010-04-01
Finance Act 1987
2009-10-01
Finance Act 1987
2009-07-21
Finance Act 1987
2009-04-01
Finance Act 1987
Changes on 2009-04-01
@@ -1105,7 +1105,7 @@
- (a) to a penalty not exceeding £500; and
- (b) if the failure continues after it has been declared by the court or the Commissioners before whom proceedings for the penalty have been commenced, to a further penalty not exceeding £100 for each day on which the failure so continues;
- (b) if the failure continues after it has been declared by the court or the tribunal before which proceedings for the penalty have been commenced, to a further penalty not exceeding £100 for each day on which the failure so continues;
except that a participator shall not be liable to a penalty under this subsection if the failure is remedied before proceedings for the recovery of the penalty are commenced.
@@ -1121,19 +1121,19 @@
- (1) If, at any time prior to its disposal or relevant appropriation, oil won from an oil field is mixed with oil won from another oil field, the provisions of this section shall have effect to determine what is the share of a participator in one of those fields of the oil won from that field in any chargeable period ending after 1st January 1987; and in the following provisions of this section—
- (a) “*blended oil*” means oil which has been so mixed; and
- (a) “ *blended oil* ” means oil which has been so mixed; and
- (b) “*the originating fields*” means the oil fields from which the blended oil is derived.
- (1A) In this section—
- (a) “*oil field*” includes an area which is a foreign field for the purposes of section 12 of the Oil Taxation Act 1983;
- (b) “*oil*” includes any substance which would be oil if the enactments mentioned in section 1(1) of the principal Act extended to such an area as is referred to in paragraph (a) above;
- (c) “*blended oil*” means oil which has been mixed as mentioned in subsection (1) above; and
- (d) “*the originating fields*”, in relation to any blended oil, means the oil fields from which the blended oil is derived.
- (a) “ *oil field* ” includes an area which is a foreign field for the purposes of section 12 of the Oil Taxation Act 1983;
- (b) “ *oil* ” includes any substance which would be oil if the enactments mentioned in section 1(1) of the principal Act extended to such an area as is referred to in paragraph (a) above;
- (c) “ *blended oil* ” means oil which has been mixed as mentioned in subsection (1) above; and
- (d) “ *the originating fields* ”, in relation to any blended oil, means the oil fields from which the blended oil is derived.
- (2) If, for the purposes of commerce, blended oil is allocated to the participators in the originating fields in accordance with an agreed method, then, subject to the following provisions of this section, for the purposes of the oil taxation legislation, the blended oil which, in accordance with that method, is allocated to a participator in one of the originating fields in respect of any chargeable period shall be taken to be that participator’s share of the oil won from that field in that period.
@@ -1141,7 +1141,7 @@
- (a) to a penalty not exceeding £500; and
- (b) if the failure continues after it has been declared by the court or the Commissioners before whom proceedings for the penalty have been commenced, to a further penalty not exceeding £100 for each day on which the failure so continues;
- (b) if the failure continues after it has been declared by the court or the tribunal before which proceedings for the penalty have been commenced, to a further penalty not exceeding £100 for each day on which the failure so continues;
except that a participator shall not be liable to a penalty under this subsection if the failure is remedied before proceedings for the recovery of the penalty are commenced.
@@ -1257,17 +1257,23 @@
- (b) all such amendments of assessments to tax and determinations shall be made as may be necessary in consequence of paragraph (a) above.
- (6) If the Board are not satisfied that an apportionment notice complies with subsections (2) to (4) above, they shall give notice to the responsible person rejecting the apportionment notice and, where the Board give such a notice, the responsible person may, by notice in writing given to the Board within thirty days after the date of the notice of rejection, appeal to the Special Commissioners against the notice.
- (6) If the Board are not satisfied that an apportionment notice complies with subsections (2) to (4) above, they shall give notice to the responsible person rejecting the apportionment notice and, where the Board give such a notice, the responsible person may, by notice in writing given to the Board within thirty days after the date of the notice of rejection, appeal ... against the notice.
- (7) Where notice of appeal is given under subsection (6) abvove—
- (a) if, at any time after the giving of the notice and before the determination of the appeal by the Commissioners, the Board and the appellant agree that the apportionment notice should be accepted or withdrawn or varied, the same consequences shall ensue as if the Commissioners had determined the appeal to that effect;
- (b) if, on the hearing of the appeal, it appears to the majority of the Commissioners present at the hearing that the apportionment notice should be accepted, with or without modifications, they shall allow the appeal and, where appropriate, make such modifications of the apportionment specified in the notice as they think fit; and
- (c) where the appeal is allowed, subsection (5) above shall apply as if the apportionment notice (subject to any modifications made by the Commissioners) had been accepted by the Board.
- (8) Sub-paragraphs (2), (8) and (11) of paragraph 14 of Schedule 2 to the principal Act shall apply in relation to an appeal against a notice of rejection under subsection (6) above as they apply in relation to an appeal against an assessment or determination made under that Act, construing any reference in those provisions to the participator as a reference to the responsible person by whom notice of appeal is given.
- (a) if, at any time after the giving of the notice and before the determination of the appeal by the tribunal, the Board and the appellant agree that the apportionment notice should be accepted or withdrawn or varied, the same consequences shall ensue as if the tribunal had determined the appeal to that effect;
- (b) if the appeal is notified to the tribunal and it appears to the tribunal that the apportionment notice should be accepted, with or without modifications, the tribunal shall allow the appeal and, where appropriate, make such modifications of the apportionment specified in the notice as the tribunal thinks fit; and
- (c) where the appeal is allowed, subsection (5) above shall apply as if the apportionment notice (subject to any modifications made by the tribunal) had been accepted by the Board.
- (8) Paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2 to the principal Act shall apply in relation to an appeal under subsection (6) as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications—
- (a) any reference in those paragraphs to a participator is to be construed as a reference to the responsible person by whom notice of appeal is given;
- (b) any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under subsection (7)(a) above;
- (c) any other modifications that are necessary.
- (9) This section applies where the final allocation period ends on or after 30th June 1987.
@@ -2402,17 +2408,21 @@
##### 3
- (1) Where the Board give notice to the participators in the originating fields under paragraph 2(a) above, any of those participators may appeal to the Special Commissioners against the notice by giving notice in writing to the Board within thirty days after the date of the notice given by the Board.
- (1) Where the Board give notice to the participators in the originating fields under paragraph 2(a) above, any of those participators may appeal ... against the notice by giving notice in writing to the Board within thirty days after the date of the notice given by the Board.
- (2) Where notice of appeal is given under sub-paragraph (1) above—
- (a) the Board shall give notice in writing to all those participators in the originating fields who have not given notice of appeal and they shall, by virtue of that notice, become parties to the appeal and be entitled to appear accordingly.
- (b) if, before the determination of the appeal by the Special Commisssioners, the Board and the participators in the originating fields agree that the method of allocation concerned should not be amended or should have effect with particular amendments, the same consequences shall ensue as if the Commissioners had determined the appeal to that effect;
- (c) if, on the hearing of the appeal, it appears to the majority of the Commissioners present that the method of allocation concerned is satisfactory, with or without modifications, for the purposes of the oil taxation legislation they shall allow the appeal and, where appropriate, shall amend the method of allocation accordingly for those purposes; and
- (d) sub-paragraphs (2), (8) and (11) of paragraph 14 of Schedule 2 to the principal Act shall apply in relation to the appeal as they apply in relation to an appeal against an assessment or determination made under that Act.
- (a) the Board shall give notice in writing to all those participators in the originating fields who have not given notice of appeal and they shall, by virtue of that notice, become parties to the appeal ....
- (b) if, before the determination of the appeal by the tribunal, the Board and the participators in the originating fields agree that the method of allocation concerned should not be amended or should have effect with particular amendments, the same consequences shall ensue as if the tribunal had determined the appeal to that effect;
- (c) if, on an appeal notified to the tribunal, it appears to the tribunal that the method of allocation concerned is satisfactory, with or without modifications, for the purposes of the oil taxation legislation the tribunal shall allow the appeal and, where appropriate, shall amend the method of allocation accordingly for those purposes; and
- (d) paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2 to the principal Act shall apply in relation to the appeal as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications—
- (i) any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (2)(b) above;
- (ii) any other modifications that are necessary.
##### 4
@@ -2556,7 +2566,7 @@
- (b) after notice of appeal has been given against a decision on a claim, an agreement is made as mentioned in sub-paragraph (1) of paragraph 6 of Schedule 5 to the principal Act and that amount of expenditure is, for the purposes of that sub-paragraph, the appropriate amount of the expenditure claimed as qualifying for supplement; or
- (c) on an appeal against a decision on a claim, there is a determination by the Special Commissioners or the court by virtue of which that amount of expenditure falls (under paragraph 7(2) or paragraph 8(2) of Schedule 5 to the principal Act) to be treated for the purposes of Part I of that Act as qualifying for supplement.
- (c) on an appeal against a decision on a claim, there is a determination by the tribunal or the court by virtue of which that amount of expenditure falls (under paragraph 7(2) or paragraph 8(2) of Schedule 5 to the principal Act) to be treated for the purposes of Part I of that Act as qualifying for supplement.
- (3) Nothing in Schedule 5 to the principal Act relating to the date on which an amount of expenditure is to be treated as having been allowed as qualifying for supplement applies for the purposes of sub-paragraph (2) above.
@@ -2990,7 +3000,7 @@
### Duties of excise
#### Unleaded petrol.
#### Part I Vehicles excise duty.
#### Abolition of general betting duty on on-course bets.
@@ -3006,12 +3016,12 @@
### Chapter II — Value Added Tax
#### Securities, other business property and agricultural property.
#### Stamp duty reserve tax
#### Maintenance funds for historic buildings etc.
#### Stamp duty reserve tax
#### Maintenance funds for historic buildings etc.
#### Nomination of disposals and appropriations.
#### Market value of oil to be determined on a monthly basis.
@@ -3518,44 +3528,84 @@
[^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)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 17](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/17)
[^key-f3f6e686636f35a059cc1a68cfe66571]: [S. 62(3A)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/3A) inserted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/2)
[^key-945323a3d489afc667d8cfc1f7c042fa]: [S. 62(8A)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/8A) inserted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/6)
[^key-87728aab5893c5893b958e997b845ffd]: Words in [s. 62(4)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/4) substituted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/3)
[^key-f2b14087e0a79eaea5bc1327d70ec1c5]: Words in [s. 62(4)(d)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/4/d) substituted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/4)
[^key-b61d47ccc4e4e903f663adb102a71664]: Words in [s. 62(4)(e)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/4/e) substituted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/4)
[^key-97e2659ebeca982c1fdc3a0c7a2ebe5d]: Words in [s. 62(4)(f)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/4/f) substituted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/4)
[^key-ab9959e4210fd773aebc8ae3405ade49]: Words in [s. 62(6)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/6) substituted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/5/a)
[^key-bab9b15cf3d38e9de52534ea0ec5bf62]: Words in [s. 62(6)(a)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/6/a) substituted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/5/b)
[^key-d60036d9424d4057c82d0a848c2282f9]: Words in [s. 62(6)(c)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/6/c) substituted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(c)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/5/c)
[^key-917be22336cf840810411594588dc2ca]: [S. 62(6)(d)](https://www.legislation.gov.uk/ukpga/1987/16/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(d)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/5/d)
#### Gaming machine licence duty: other amendments.
#### Powers of search and access etc. in respect of vehicles. 1979 c. 2.
#### Information powers.
#### Warrants to purchase Government stock, etc.
#### Shared ownership transactions.
#### Stamp duty reserve tax
[^key-f3f6e686636f35a059cc1a68cfe66571]: S. 62(3A) inserted (with effect in accordance with s. 106(7) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(c)](https://www.legislation.gov.uk/ukpga/2008/9/section/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)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 106(5)(d)](https://www.legislation.gov.uk/ukpga/2008/9/section/106/5/d)
[^key-7e6e0f105339928bcb574d14fe474a0f]: Words in [s. 62(7)(b)](https://www.legislation.gov.uk/ukpga/1987/16/section/62/7/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 127](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/127)
[^key-990c1a405bbc76185afce40a7e3e69d2]: Words in [s. 63(3)(b)](https://www.legislation.gov.uk/ukpga/1987/16/section/63/3/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 128](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/128)
[^key-4bdd378a0386613e6e2194eff85efcc2]: Words in [s. 66(6)](https://www.legislation.gov.uk/ukpga/1987/16/section/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/2)
[^key-d6f06cb0c152ce66a9476e79f64f3b04]: Word in [s. 66(7)(a)](https://www.legislation.gov.uk/ukpga/1987/16/section/66/7/a) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/3/a)
[^key-181096c8ac6e38daef7680665c396f43]: Words in [s. 66(7)(b)](https://www.legislation.gov.uk/ukpga/1987/16/section/66/7/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(3)(b)(i)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/3/b/i)
[^key-4be8f96e2dbbd153ab633861fb72abec]: Word in [s. 66(7)(b)](https://www.legislation.gov.uk/ukpga/1987/16/section/66/7/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(3)(b)(ii)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/3/b/ii)
[^key-101d6dee949408278a868cc0b3508f18]: Words in [s. 66(7)(b)](https://www.legislation.gov.uk/ukpga/1987/16/section/66/7/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(3)(b)(iii)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/3/b/iii)
[^key-07298f82462c210522bacc8e7c7ca2be]: Words in [s. 66(7)(b)](https://www.legislation.gov.uk/ukpga/1987/16/section/66/7/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(3)(b)(iv)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/3/b/iv)
[^key-71efc6380fec633908964177c1c2a3f5]: Word in [s. 66(7)(c)](https://www.legislation.gov.uk/ukpga/1987/16/section/66/7/c) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(3)(c)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/3/c)
[^key-b60826ec915c8f04bbf0eee2b1bcc6f2]: [S. 66(8)](https://www.legislation.gov.uk/ukpga/1987/16/section/66/8) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 129(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/129/4)
[^key-89c875762fdf9d28949aaaf4327f1fe2]: Words in [Sch. 12 para. 3(1)](https://www.legislation.gov.uk/ukpga/1987/16/schedule/12/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 130(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/130/2)
[^key-5704e2cf79b05292eebfe7076ea442db]: Words in [Sch. 12 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/1987/16/schedule/12/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 130(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/130/3/a)
[^key-358d706c680d7ae7f06591758f9ea728]: Word in [Sch. 12 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1987/16/schedule/12/paragraph/3/2/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 130(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/130/3/b)
[^key-5993904c33e4e8e90811e53c8feab2a2]: Words in [Sch. 12 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/1987/16/schedule/12/paragraph/3/2/c) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 130(4)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/130/4/a)
[^key-5043d91a71b8f1f0d8fe863633957db7]: Words in [Sch. 12 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/1987/16/schedule/12/paragraph/3/2/c) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 130(4)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/130/4/b)
[^key-fb45d675e98fe7a1d592fb5cd340e902]: [Sch. 12 para. 3(2)(d)](https://www.legislation.gov.uk/ukpga/1987/16/schedule/12/paragraph/3/2/d) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 130(5)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/130/5)
[^key-a1ccc0d2aa8efc70b972e44f0e495ffe]: Word in [Sch. 14 para. 2(2)(c)](https://www.legislation.gov.uk/ukpga/1987/16/schedule/14/paragraph/2/2/c) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 131](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/131)
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#### Records relating to importation and exportation.
#### Contract notes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Crown exemption.
#### 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.
#### Regulation of financial dealings.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Abolition of enactments relating to exchange control.
#### Arrangements specified in Orders in Council relating to double taxation relief etc.
2008-07-21
Finance Act 1987
2008-04-01
Finance Act 1987
2007-05-03
Finance Act 1987
2006-07-19
Finance Act 1987
1987-05-15
Finance Act 1987
original version
Text at this date