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Revised Statute from The UK Statute Law Database

Finance Act 1980 (c. 48)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

There are effects on this legislation that have not yet been applied to SLD for the following years: 2003, 2004, 2005, 2008 and 2009. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance Act 1980

1980 CHAPTER 48

Contents

Go to Preamble

  1. Part I

    Excise Duties

    1. 1, 2... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 3. Hydrocarbon oil etc

    3. 4. Vehicles excise duty Great Britain

    4. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 6.

    6. 7.

    7. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 10. Regulator powers

  2. Part II

    Value Added Tax

    1. 11–16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 17. Mutual recovery and disclosure of information between member States

  3. Part III

    Income Tax, Corporation Tax and Capital Gains Tax

    1. Chapter I

      General

      1. 18–56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 57. Registered friendly societies and trade unions

      3. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 59, 60... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 61. Dates for payment of tax

      6. 62. Interest on unpaid tax

      7. 63.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Chapter II

      Capital Allowances

      1. 64–69.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 70.

      3. 71–76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Chapter III

      Capital Gains

      1. 77.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 79.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 80.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 81.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 82.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 83.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. 84.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    Capital Transfer Tax

    1. 85–87.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 88.

    3. 89–91.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 92, 93... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 94. Delivery of accounts

  5. Part V

    Stamp Duty

    1. 95.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 96.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 97. Shared ownership transactions

    4. 98. Maintenance funds for historic buildings

    5. 99.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 100.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 101.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 102. Conveyance in consideration of debt

    9. 103. Admission of Northern Ireland barristers etc

  6. Part VI

    Oil Taxation

    1. 104. Increase of petroleum revenue tax

    2. 105. Advance payments of tax

    3. 106. Transfers of interests in oil fields

    4. 107. Transmedian fields

    5. 108. Gas banking schemes

    6. 109. Fractionation

  7. Part VII

    Development Land Tax

    1. 110–116.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. Part VIII

    Miscellaneous and Supplementary

    1. 117.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 118. National Heritage Memorial Fund

    3. 119.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 120.

    5. 121.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

  9. SCHEDULES 1, 2

  10. SCHEDULES 3, 4

  11. SCHEDULE 5

    Gaming Licence Duty

  12. SCHEDULE 6

    Gaming Machine Licence Duty

  13. SCHEDULE 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  14. SCHEDULES 8–11

  15. SCHEDULE 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  16. SCHEDULE 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  17. SCHEDULES 14, 15

  18. SCHEDULE 16

  19. SCHEDULE 17

    Transfers of Interests in Oil Fields

  20. SCHEDULE 18

  21. SCHEDULE 19

    National Savings Bank

  22. SCHEDULE 20

    Repeals

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[1st August 1980]X1X2

Annotations:

Modifications etc. (not altering text)

C1

EDITORIAL NOTE1980 (P) = Petroleum Revenue Tax Act 1980 (c.1, SIF 63:1)

Commencement Information

I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of day, see individual sections.

Editorial Information

X1The text of ss. 1–3, 9, 10, 17(1)(3), 122(1), Schs. 1, 2 was taken from S.I.F. Group 40:1 (Customs and Excise: Customs and Excise Duties); ss. 4, 5, 122(1), Schs. 3, 4 from Group 107:2 (Road Traffic: Vehicle Excise Duty); ss. 6–8, 122(1), Schs. 5, 6 from Group 12:2 (Betting, Gaming and Lotteries: Betting and Gaming Duties); ss. 17, 18–76, 104–109, 117–119, 121, 122(1)(2)(3)(a)(4), Schs. 7–13, 17, 18, 20 from Group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes); ss. 61, 62, 77–84, 122(1)(2)(3)(a) from Group 63:2 (Income, Corporation and Capital Gains Taxes: Capital Gains Tax); ss. 95–103, 122(1) from Group 114 (Stamp Duty); ss. 120, 122(1), Sch. 19 from Group 110 (Savings Banks); provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

X2General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

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