Finance Act 1980
Finance Act 1980 (1980 c. 48)
- Finance Act 1980 (1980 c. 48)
- Part I Excise Duties
- 1, 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 Hydrocarbon oil etc.
- 4 Vehicles excise duty Great Britain.
- 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 10 Regulator powers.
- Part II Value Added Tax
- 11–16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 17 Mutual recovery and disclosure of information between member States.
- Part III Income Tax, Corporation Tax and Capital Gains Tax
- Chapter I General
- 18–56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 57 Registered friendly societies and trade unions.
- 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 59, 60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 61 Dates for payment of tax.
- 62 Interest on unpaid tax.
- 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter II Capital Allowances
- 64–69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 71–76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter III Capital Gains
- 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part IV Capital Transfer Tax
- 85–87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 89–91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 92, 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 94 Delivery of accounts.
- Part V Stamp Duty
- 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 97 Shared ownership transactions.
- 98 Maintenance funds for historic buildings.
- 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 102 Conveyance in consideration of debt.
- 103 Admission of Northern Ireland barristers etc.
- Part VI Oil Taxation
- 104 Increase of petroleum revenue tax.
- 105 Advance payments of tax.
- 106 Transfers of interests in oil fields.
- 107 Transmedian fields.
- 108 Gas banking schemes.
- 109 Fractionation.
- Part VII Development Land Tax
- 110–116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part VIII Miscellaneous and Supplementary
- 117 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 118 National Heritage Memorial Fund.
- 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 122 Short title, interpretation, construction and repeals.
- SCHEDULES
- SCHEDULE 5 Gaming Licence Duty
- Gross gaming yield
- Returns and payment
- Power to estimate duty
- Recovery of duty
- Enforcement
- Changes of ownership
- Charge of duty in respect of short licence periods
- Alteration and surrender of licences etc.
- Co-operation with Gaming Board
- Modification of agreements
- Regulations
- Interpretation
- SCHEDULE 6 Gaming Machine Licence Duty
- SCHEDULE 17 Transfers of Interests in Oil Fields
- Part I Preliminary
- Interpretation
- Notice of transfer
- Exclusion of transfer rules
- Partial transfers
- Part II Transfer of Old Participator’s Expenditure Relief, Losses and Exemptions
- Unused expenditure relief
- Unused losses
- Accumulated capital expenditure
- Excluded oil
- Successive transfers
- Part III Other Rules
- ...
- Royalty payments
- Payments on account and advance payments
- Losses of new participator
- Terminal losses
- Abortive exploration expenditure
- Exploration and appraisal expenditure
- Research expenditure
- Oil allowance
- Limit on tax payable in transfer year
- Disposal of long-term assets
- Transfers of oil
- Retention of share of oil
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part II Relief From Tax in Respect of Capital Gains
- Part III Relief From Development Land Tax
- Part V Prevention of Tax Avoidance
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Re-instatement of charge in respect of capital gains
- Re-instatement of development land tax charge
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part VII Interpretation
- SCHEDULE 19 National Savings Bank
- Payments to National Loans Fund
- Liability to National Loans Fund
- Discharge of liability
- Interest on residual investments
- Re-investment
- Expenses
- Accounts
- SCHEDULE 20 Repeals
- Part I Gaming Licence Duty
- Part II Gaming Machine Licence Duty
- Part III Other Excise Duties
- Part IV Value Added Tax
- Part V Abolition of Lower Rate
- Part VI Child Tax Allowances
- Section A
- Section B
- Part VII Retirement Annuities
- Part VIII Close Companies
- Part IX Income Tax and Corporation Tax: Miscellaneous
- Part X Capital Gains
- Part XI Capital Transfer Tax
- Part XII Stamp Duty
- Part XIII Petroleum Revenue Tax
- Part XIV Development Land Tax
- Part XV National Savings Bank
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