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Finance Act 1983

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  1. Introductory Text

  2. PART I Customs and Excise

    1. 1. Duties on spirits, beer, wine, madewine and cider.

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 3. Hydrocarbon oil.

    4. 4. Vehicles excise duty.

    5. 5. Bingo duty and gaming machine licence duty.

    6. 6. Deferred payment of excise duty on goods.

    7. 7. Imports to and exports from Northern Ireland.

    8. 8. Export from Northern Ireland of goods chargeable with agricultural levies.

    9. 9. Miscellaneous customs and excise repeals.

  3. PART II Income Tax, Corporation Tax and Capital Gains Tax

    1. Chapter I

      1. 10–28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 29.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Chapter II

      1. 30–33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. Chapter III Capital Gains

      1. 34. Election for pooling: indexation.

  4. PART III Oil Taxation

    1. 35. Phasing out of APRT.

    2. 36. Increased oil allowance for certain new fields.

    3. 37. Reliefs for exploration and appraisal expenditure etc.

    4. 38. Terms of payment to be implied in determining market value.

    5. 39. Exclusion of oil appropriated for production purposes in other fields.

    6. 40. Variation of decisions on claims for allowable expenditure.

    7. 41. Transfers of interests in oil fields.

  5. PART IV Miscellaneous and Supplementary

    1. 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Miscellaneous

      1. 43. National savings: supplements.

      2. 44. Rates of interest for government lending.

      3. 45. Suspension of certain payments into National Loans Fund in respect of new towns.

      4. 46. Historic Buildings and Monuments Commission for England.

      5. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 48. Short title, interpretation, construction and repeals.

  6. SCHEDULES

    1. SCHEDULE 1

      1. Wine: Rates of Duty

    2. SCHEDULE 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. SCHEDULE 3

      Vehicles Excise Duty

      1. 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

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

      2. Part II Amendment of Part I of Schedule 4 to The Vehicles (Excise) Act 1971 and The Vehicles (Excise) Act (Northern Ireland) 1972

        1. Amendments made in both Acts

          1. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. Amendments made only in the Act of 1971

          1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          3. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. Amendments made only in the Act of 1972

          1. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. SCHEDULES 4, 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. SCHEDULE 6

      1. Interpretation

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. Election for pooling

        1. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. Effect of election

        1. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. The 1982 identification rules

        1. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. The indexation allowance

        1. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. Transfers on a no gain / no loss basis

        1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. Consideration for options

        1. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. Supplementary

        1. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. SCHEDULE 7

      APRT: Modifications of Finance Act, 1982, Schedule 19

      1. 1.In paragraph 1(3) (returns for periods after liability for APRT...

      2. 2.In paragraph 2(2) (instalment payments where liability for APRT expires)...

      3. 3.(1) In paragraph 14 (repayment of APRT) in sub-paragraph (1)...

      4. 4.In paragraph 17 (abandoned fields) in sub-paragraph (1)(c) for the...

    7. SCHEDULE 8

      Reliefs for Exploration and Appraisal Expenditure etc

      1. Part I Section to be Inserted after Section 5 of the Principal Act

        1. Allowance of exploration and appraisal expenditure. (1) The exploration and appraisal expenditure which, subject to the...

      2. Part II Amendments Relating to the New Allowance

        1. The principal Act

          1. 1.In section 2(9) of the principal Act (amounts to be...

          2. 2.At the end of subsection (3) of section 3 of...

          3. 3.In section 5 of the principal Act (allowance of abortive...

          4. 4.In section 9 of the principal Act (limit on amount...

          5. 5.In paragraph 2 of Schedule 2 to the principal Act...

          6. 6.(1) In Schedule 7 to the principal Act (claims for...

        2. The Petroleum Revenue Tax Act 1980

          1. 7.In the Schedule to the Petroleum Revenue Tax Act 1980...

        3. The Finance Act 1980

          1. 8.In Schedule 17 to the Finance Act 1980 (transfers of...

          2. 9.. . . . . . . . . ....

      3. Part III Receipts to be Set Against Allowable Expenditure

        1. 10.In this Part of this Schedule— “allowable expenditure” means expenditure...

        2. 11.(1) A return made by a participator for a chargeable...

        3. 12.(1) This paragraph applies where— (a) a claim for allowable...

    8. SCHEDULE 9

      1. 1.. . . . . . . . . ....

      2. 2.. . . . . . . . . ....

      3. 3–7.. . . . . . . . . ....

    9. SCHEDULE 10

      Repeals

      1. Part I Miscellaneous Customs and Excise

      2. Part II Income Tax, Corporation Tax and Capital Gains Tax

        1. 1.The repeal in section 226(3)(c) of the Income and Corporation...

        2. 2.The repeals in sections 53, 59, 62 and 63 of...

      3. Part III Oil Taxation

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