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Revised Statute from The UK Statute Law Database

Finance Act 1983 (c. 28)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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: 2004, 2006 and 2008. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance Act 1983

1983 CHAPTER 28

Contents

Go to Preamble

  1. 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

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

  3. 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

  4. 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

  5. SCHEDULE 1

  6. SCHEDULE 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. SCHEDULE 3

    Vehicles Excise Duty

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

  9. SCHEDULE 6

  10. SCHEDULE 7

    APRT: Modifications of Finance Act, 1982, Schedule 19

  11. SCHEDULE 8

    Reliefs for Exploration and Appraisal Expenditure etc

  12. SCHEDULE 9

  13. SCHEDULE 10

    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.

[13th May 1983]

X1Most Gracious Sovereign, We, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Annotations:

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.

Editorial Information

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

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