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Finance Act 1980
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Part IIIU.K. Income Tax, Corporation Tax and Capital Gains Tax
Chapter IU.K. General
18–56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1Ss. 18–56 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s.844 and Sch. 31. See 1987 edition for these provisions. And see Finance Act 1988 (c. 39, SIF 63:1, 2) s.89 for amendment to s.47(1)(b) (savings related share option schemes) from 26 October 1987.
57 Registered friendly societies and trade unions.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(2)The M1Friendly Societies Act (Northern Ireland) 1970 and the M2Friendly Societies Act 1974 shall be amended as follows—
[F3(a)in section 1(3A) of the said Act of 1970 and in section 7(3A) of the said Act of 1974 (registration of societies) for “£1,000” and “£208” there shall be substituted respectively “ £2,000 ” and “ £416 ”; and]
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(3)(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Textual Amendments
F2S. 57(1)(2)(b) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.
F3S. 57(2)(a) repealed by Finance Act 1985 (c. 54), s. 98(6) and Sch. 27 Part V with respect to policies issued in respect of insurances made on or after 19 March 1985 or made before that date and varied on or after it.
F4S. 57(3)(4) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31
Marginal Citations
58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
F5S. 58 repealed by Finance Act 1984 (c. 43), s. 128(6) and Sch. 23 Part V
59, 60.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6Ss. 59, 60 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.
F761 Dates for payment of tax.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7S. 61 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8
[F862 Interest on unpaid tax.U.K.
(1)In the provisions mentioned in subsection (2) below (remission of interest on unpaid tax where the amount of interest does not exceed £10) for “£10” there shall be substituted “ £30 ”.
(2)The provisions referred to above are—
(a)section 86(6) of the Taxes Management Act 1970 (income tax, corporation tax and capital gains tax);
(b)section 87(4) of that Act (advance corporation tax and income tax on company payments); and
(c)section 87(3) of that Act as originally enacted (income tax on company distributions).
(3)This section has effect in relation to interest on tax charged by assessments notice of which is issued after the passing of this Act.]
Textual Amendments
F8S. 62 repealed by Finance Act 1989 (c. 26), s. 187 and Sch.17 Part VIII from a day to be appointed— see Finance Act 1989 (c. 26), s. 158
63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9S. 63 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.
Chapter IIU.K. Capital Allowances
64–69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.
Textual Amendments
F10Ss. 64–69 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2.
70
(1)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
(4)–(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
Textual Amendments
F11S. 70(1)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.
F12S. 70(3) repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2.
F13S. 70(4)–(6) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31.
71–76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.
Textual Amendments
F14Ss. 71–76 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2.
Chapter IIIU.K. Capital Gains
F1577. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1678. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1779. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1880. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20U.K.
Textual Amendments
F20S. 82 repealed by Finance Act 1984 (c. 43), s. 128(6) and Sch. 23 Part VIII for disposals on or after 6 April 1984 and expressed to be repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 22, 26(2), 27).
F2183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F2284. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
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