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Finance (No. 2) Act 1983

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. PART I Income Tax, Corporation Tax and Capital Gains Tax

    1. 1.Basic rate limit, higher rate bands and investment income threshold

    2. 2.Corporation tax: small companies

    3. 3.Relief for interest

    4. 4.Loans obtained by reason of employment

    5. 5.Relief for investment in corporate trades

    6. 6.Allowances for dwelling-houses let on assured tenancies

    7. 7.Relief for local constituency associations of political parties on reorganisation of constituencies

  3. PART II Capital Transfer Tax

    1. 8.Reduction of tax

    2. 9.Gifts to charities

    3. 10.Relief for business and agricultural property

    4. 11.Payment of tax by instalments

    5. 12.Domicile

    6. 13.Burden of tax

  4. PART III Miscellaneous and Supplementary

    1. 14.Development land tax: certain operations relating to telecommunications not to be development

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

    3. 16.Short title, construction and repeals

  5. SCHEDULES

    1. SCHEDULE 1

      Amendments of Part I of Schedule 5 to the Finance Act 1983

      1. 1.Schedule 5 to the Finance Act 1983 shall be amended...

      2. 2.In. paragraph 4(1) for the words "throughout the year of...

      3. 3.In paragraph 5— (a) in sub-paragraph (2)(b)(ii) after the words...

      4. 4.(1) Paragraph 7 shall be amended as follows.

      5. 5.In paragraph 8(3) for the words from " connected "...

      6. 6.In paragraph 9— (a) in sub-paragraph (1)(a)(i) after the words...

      7. 7.In paragraph 10, after sub-paragraph (5) there shall be inserted...

      8. 8.In paragraph 14(2)(a) after " 6 " there shall be...

      9. 9.Paragraph 17(1)(c), and in paragraph 18(1) the words "within the...

    2. SCHEDULE 2

      Repeals

      1. PART I Income Tax, Corporation Tax and Capital Gains Tax

      2. PART II Capital Transfer Tax

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