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Finance (No. 2) Act 1983
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- UK Public General Acts
- 1983 c. 49
- PART II
- Section 11
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11Payment of tax by instalments
(1)In paragraphs 13(1), 14(1) and 15 of Schedule 4 to the [1975 c. 7.] Finance Act 1975 (cases in which tax may be paid by instalments) for the words " at his option either by eight equal yearly instalments or by sixteen equal half-yearly instalments" there shall be substituted the words " by ten equal yearly instalments ".
(2)In paragraph 13(3) of Schedule 4 (conditions applying in relation to transfers of certain shares) for the words " £5,000 " there shall be substituted the words " £20,000 ".
(3)This section has effect in relation to chargeable transfers made on or after 15th March 1983.
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