Office of Public Sector Information
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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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, 2005 and 2006. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.
Income Tax, Corporation Tax and Capital Gains Tax
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123. Increase of gross profit by reference to royalties in kind
124. Reduction of gross profit by reference to exempt allowance
125. Repayment of duty in case of field showing loss on cessation
126. Deduction of duty in computing assessable profit or allowable loss for petroleum revenue tax
127. Deduction of duty in computing income for corporation tax
Import Procedures: Amendments of Customs and Excise Management Act 1979
Schedules 9—12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
[27th July 1981]X1
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.
X1General 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
Finance Act 1981