Finance Act 1983
Finance Act 1983 (1983 c. 28)
- Finance Act 1983 (1983 c. 28)
- PART I Customs and Excise
- 1 Duties on spirits, beer, wine, madewine and cider.
- 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 Hydrocarbon oil.
- 4 Vehicles excise duty.
- 5 Bingo duty and gaming machine licence duty.
- 6 Deferred payment of excise duty on goods.
- 7 Imports to and exports from Northern Ireland.
- 8 Export from Northern Ireland of goods chargeable with agricultural levies.
- 9 Miscellaneous customs and excise repeals.
- PART II Income Tax, Corporation Tax and Capital Gains Tax
- 10–28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 30–33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter III Capital Gains
- 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- PART III Oil Taxation
- 35 Phasing out of APRT.
- 36 Increased oil allowance for certain new fields.
- 37 Reliefs for exploration and appraisal expenditure etc.
- 38 Terms of payment to be implied in determining market value.
- 39 Exclusion of oil appropriated for production purposes in other fields.
- 40 Variation of decisions on claims for allowable expenditure.
- 41 Transfers of interests in oil fields.
- PART IV Miscellaneous and Supplementary
- 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Miscellaneous
- 43 National savings: supplements.
- 44 Rates of interest for government lending.
- 45 Suspension of certain payments into National Loans Fund in respect of new towns.
- 46 Historic Buildings and Monuments Commission for England.
- 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 48 Short title, interpretation, construction and repeals.
- SCHEDULES
- Wine: Rates of Duty
- SCHEDULE 3 Vehicles Excise Duty
- Part I Provisions Substituted in Part II of Schedules 1 to 5 to the Vehicles (Excise)Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972
- Part II Amendment of Part I of Schedule 4 to The Vehicles (Excise) Act 1971 and The Vehicles (Excise) Act (Northern Ireland) 1972
- Amendments made in both Acts
- Amendments made only in the Act of 1971
- Amendments made only in the Act of 1972
- Interpretation
- Election for pooling
- Effect of election
- The 1982 identification rules
- The indexation allowance
- Transfers on a no gain / no loss basis
- Consideration for options
- Supplementary
- SCHEDULE 7 APRT: Modifications of Finance Act, 1982, Schedule 19
- SCHEDULE 8 Reliefs for Exploration and Appraisal Expenditure etc
- Part I Section to be Inserted after Section 5 of the Principal Act
- Part II Amendments Relating to the New Allowance
- The principal Act
- The Petroleum Revenue Tax Act 1980
- The Finance Act 1980
- Part III Receipts to be Set Against Allowable Expenditure
- SCHEDULE 10 Repeals
- Part I Miscellaneous Customs and Excise
- Part II Income Tax, Corporation Tax and Capital Gains Tax
- Part III Oil Taxation
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