Search Legislation

Advanced Search

Finance Act 1983

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1983. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. 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.

  3. 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. Election for pooling: indexation.

  4. 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.

  5. 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.

  6. SCHEDULES

    1. SCHEDULE 1

      1. Wine: Rates of Duty

        1. . . . . . . . . . ....

    2. SCHEDULE 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. SCHEDULE 3

      Vehicles Excise Duty

      1. Part I Provisions Substituted in Part II of Schedules 1 to 5 to the Vehicles (Excise)Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

        3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        7. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. Part II Amendment of Part I of Schedule 4 to The Vehicles (Excise) Act 1971 and The Vehicles (Excise) Act (Northern Ireland) 1972

        1. Amendments made in both Acts

          1. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. Amendments made only in the Act of 1971

          1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          3. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. Amendments made only in the Act of 1972

          1. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

    5. SCHEDULE 6

      1. Interpretation

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. Election for pooling

        1. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. Effect of election

        1. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. The 1982 identification rules

        1. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. The indexation allowance

        1. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. Transfers on a no gain / no loss basis

        1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. Consideration for options

        1. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. Supplementary

        1. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. SCHEDULE 7

      APRT: Modifications of Finance Act, 1982, Schedule 19

      1. 1.In paragraph 1(3) (returns for periods after liability for APRT...

      2. 2.In paragraph 2(2) (instalment payments where liability for APRT expires)...

      3. 3.(1) In paragraph 14 (repayment of APRT) in sub-paragraph (1)...

      4. 4.In paragraph 17 (abandoned fields) in sub-paragraph (1)(c) for the...

    7. SCHEDULE 8

      Reliefs for Exploration and Appraisal Expenditure etc

      1. Part I Section to be Inserted after Section 5 of the Principal Act

        1. Allowance of exploration and appraisal expenditure. (1) The exploration and appraisal expenditure which, subject to the...

      2. Part II Amendments Relating to the New Allowance

        1. The principal Act

          1. 1.In section 2(9) of the principal Act (amounts to be...

          2. 2.At the end of subsection (3) of section 3 of...

          3. 3.In section 5 of the principal Act (allowance of abortive...

          4. 4.In section 9 of the principal Act (limit on amount...

          5. 5.In paragraph 2 of Schedule 2 to the principal Act...

          6. 6.(1) In Schedule 7 to the principal Act (claims for...

        2. The Petroleum Revenue Tax Act 1980

          1. 7.In the Schedule to the Petroleum Revenue Tax Act 1980...

        3. The Finance Act 1980

          1. 8.In Schedule 17 to the Finance Act 1980 (transfers of...

          2. 9.. . . . . . . . . ....

      3. Part III Receipts to be Set Against Allowable Expenditure

        1. 10.In this Part of this Schedule— “allowable expenditure” means expenditure...

        2. 11.(1) A return made by a participator for a chargeable...

        3. 12.(1) This paragraph applies where— (a) a claim for allowable...

    8. SCHEDULE 9

      1. 1.. . . . . . . . . ....

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

      3. 3–7.. . . . . . . . . ....

    9. SCHEDULE 10

      Repeals

      1. Part I Miscellaneous Customs and Excise

      2. Part II Income Tax, Corporation Tax and Capital Gains Tax

        1. 1.The repeal in section 226(3)(c) of the Income and Corporation...

        2. 2.The repeals in sections 53, 59, 62 and 63 of...

      3. Part III Oil Taxation

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources