Finance (No. 2) Act 1983 (1983 c. 49)

Part I Income Tax, Corporation Tax and Capital Gains Tax

1—5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1] Ss. 1–5 repealed by Income and Corporation Taxes Act 1988 (c.1, SIF 63:1), s. 844(4), Sch. 31

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2] S. 6 repealed by Capital Allowances Act 1900 (c.1, SIF 63:1), ss. 82, 164(3)(4)(5), Sch. 2

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3] S. 7 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

8—13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4] Ss. 8—13 repealed by Capital Transfer Tax Act 1984 (c. 51) ss. 274, 277, schs. 7, 9.

14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5] S. 14 repealed by Finance Act 1985 (c.54, SIF 63:1), Sch. 27 Pt. X note 2

Part III Miscellaneous and Supplementary

15 Relief from stamp duty for local constituency associations of political parties on reorganisation of constituencies.

(1) In a case falling within paragraph (a) or paragraph (b) of subsection (4) of section 7 above, section 57 of the Stamp Act 1891 shall not apply in relation to a conveyance or transfer by which the disposal or, in the case of paragraph (b), either of the disposals referred to in that paragraph is effected.

[F6] S. 15(1)(a)(b) and words substituted by Finance Act 1985 (c.54, SIF 114), s. 82(4)(6)(8)

[M1] 1891 c.39(114).

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7] S. 15(2) repealed by Finance Act 1985 (c.54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8] S. 16 repealed by Capital Transfer Tax Act 1984 (c. 51) ss. 274, 277, schs. 7, 9.

Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9] Sch. 1 repealed by Income and Corporation Taxes Act 1988 (c.1, SIF 63:1), s. 844(4), Sch. 31

Schedule 2 Repeals

Part I Income Tax, Corporation Tax and Capital Gains Tax

Chapter	Short title	Extent of repeal
1983 c. 28.	The Finance Act 1983.	In section 10, in subsection (1), the words following “ 30 per cent.” and subsections (2) and (3).
		Section 16.
		In Schedule 5, in paragraph 17(1), paragraph (c) and the word “ and” immediately preceding it and, in paragraph 18(1), the words “ within the next four months”.

Part II Capital Transfer Tax

Chapter	Short Title	Extent of Repeal
1925 c. 23.	The Administration of Estates Act 1925.	In the First Schedule, paragraph 8(b).
1955 c. 24 (N.I.).	The Administration of Estates Act (Northern Ireland) 1955.	In the First Schedule, paragraph 8(b).
1975 c. 7.	The Finance Act 1975.	In section 26(3), the words “ 10(1)(b) or”, “ given to a charity or property” and “ charity or, as the case may be, the”.
		In section 45, in subsection (1), paragraph (c) and the word “ or” immediately preceding it, and subsections (2A) and (3).
		In Schedule 4, in paragraphs 12(3) and 19(2), the words “ a charity or only” .
		In Schedule 6, in paragraph 10(1), paragraph (b) and the word “ and” immediately preceding it.
1976 c. 40.	The Finance Act 1976.	In Schedule 10, paragraph 2(1A)(b).
1977 c. 36.	The Finance Act 1977.	Section 49.
1982 c. 39.	The Finance Act 1982.	Section 92(2)

1 The repeals in the Administration of Estates Act 1925 and the Administration of Estates Act (Northern Ireland) 1955 have effect in relation to deaths on or after the day on which this Act is passed.

2 The repeals of —

(a) subsections (1)(c), (2A) and (3) of section 45 of the Finance Act 1975,

(b) paragraph 2(1A)(b) of Schedule 10 to the Finance Act 1976, and

have effect in relation to transfers of value made, and other events occurring, on or after 15th March 1983.

3 The remaining repeals have effect in relation to transfers of value made on or after 15th March 1983.