- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/03/1992)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 03/05/1994
Point in time view as at 06/03/1992.
There are currently no known outstanding effects for the Finance Act 1983.
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.
Description of wine | Rates of duty per hectolitre £ |
---|---|
£ | |
Wine of a strength— | |
not exceeding 15 per cent. | 113·00 |
exceeding 15 but not exceeding 18 per cent. | 145·90 |
exceeding 18 but not exceeding 22 per cent. | 171·70 |
exceeding 22 per cent. | 171·70 plus |
£15·19 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.; | |
each of the above rates of duty being in the case of sparkling wine, increased by £24·80 per hectolitre. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 2 repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. I
Section 4.
1The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 1—
Description of vehicle | Rate of duty |
---|---|
£ | |
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 8.50 |
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger | 17.00 |
3. Bicycles and tricycles not in the foregoing paragraphs | 34.00 |
2The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 2—
Description of vehicle | Rate of duty |
---|---|
£ | |
Hackney carriages | 42.00 |
with an additional 85p for each person above 20 (excluding the driver) for which the vehicle has seating capacity. |
3The following are the provisions substituted in the Act of 1971 for Part II of Schedule 3—
Weight unladen of vehicle | Rate of duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Description of vehicle | Exceeding | Not exceeding | Initial | Additional for each ton or part of a ton in excess of the weight in column 2 |
£ | £ | |||
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen’s tractors. | 14.00 | |||
2. Haulage vehicles, being showmen’s vehicles. | 7 1/4 tons | 137.00 | ||
7 1/4 tons | 8 tons | 164.00 | ||
8 tons | 10 tons | 193.00 | ||
10 tons | 193.00 | 30.00 | ||
3. Haulage vehicles, not being showmen’s vehicles. | 2 tons | 163.00 | ||
2 tons | 4 tons | 293.00 | ||
4 tons | 6 tons | 424.00 | ||
6 tons | 7 1/4 tons | 553.00 | ||
7 1/4 tons | 8 tons | 676.00 | ||
8 tons | 10 tons | 676.00 | 115.00 | |
10 tons | 906.00 | 130.00 |
4The following are the provisions substituted in the Act of 1972 for Part II of Schedule 3—
Weight unladen of vehicle | Rate of duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Description of vehicle | Exceeding | Not exceeding | Initial | Additional for each ton or part of a ton in excess of the weight in column 2 |
£ | £ | |||
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen’s tractors. | 14.00 | |||
2. Haulage vehicles, being showmen’s vehicles. | 7 1/4 tons | 137.00 | ||
7 1/4 tons | 8 tons | 164.00 | ||
8 tons | 10 tons | 193.00 | ||
10 tons | 193.00 | 30.00 | ||
3. Haulage vehicles, not being showmen’s vehicles. | 2 tons | 147.00 | ||
2 tons | 4 tons | 262.00 | ||
4 tons | 6 tons | 374.00 | ||
6 tons | 7 1/4 tons | 489.00 | ||
7 1/4 tons | 8 tons | 603.00 | ||
8 tons | 603.00 | 130.00 |
5The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 4—
Plated gross weight of vehicle | Rate of Duty | |||
---|---|---|---|---|
1 | 2 | 3 | 4 | 5 |
Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
tonnes | tonnes | £ | £ | £ |
12 | 13 | 410 | 320 | 320 |
13 | 14 | 500 | 320 | 320 |
14 | 15 | 610 | 320 | 320 |
15 | 16 | 670 | 320 | 320 |
16 | 17 | 780 | 320 | 320 |
17 | 18 | 380 | 320 | |
18 | 19 | 440 | 320 | |
19 | 20 | 500 | 320 | |
20 | 21 | 580 | 320 | |
21 | 22 | 660 | 390 | |
22 | 23 | 740 | 470 | |
23 | 24 | 920 | 560 | |
24 | 25 | 1,150 | 660 | |
25 | 26 | 770 | ||
26 | 27 | 880 | ||
27 | 28 | 1,010 | ||
28 | 29 | 1,140 | ||
29 | 30 | 1,500 | ||
30 | 30.49 | 1,990 |
Plated gross weight of vehicle | Rate of Duty | |||
---|---|---|---|---|
1 | 2 | 3 | 4 | 5 |
Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
tonnes | tonnes | £ | £ | £ |
12 | 13 | 135 | 120 | 120 |
13 | 14 | 140 | 120 | |
120 | ||||
14 | 15 | 145 | 120 | 120 |
15 | 16 | 165 | 125 | 120 |
16 | 17 | 180 | 130 | 120 |
17 | 18 | 135 | 120 | |
18 | 19 | 140 | 120 | |
19 | ||||
20 | ||||
145 | 125 | |||
20 | 21 | 150 | 130 | |
21 | 22 | 155 | 135 | |
22 | 23 | 160 | 140 | |
23 | 24 | 180 | 145 | |
24 | 25 | 210 | 150 | |
25 | 26 | 160 | ||
26 | 27 | 180 | ||
27 | 28 | 200 | ||
28 | 29 | 215 | ||
29 | 30 | 275 | ||
30 | 30.49 | 340 |
Plated gross weight of vehicle | Rate of duty | |||
---|---|---|---|---|
1 | 2 | 3 | 4 | 5 |
Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
tonnes | tonnes | £ | £ | £ |
12 | 13 | 135 | 120 | 120 |
13 | 14 | 140 | 120 | 120 |
14 | 15 | 145 | 120 | 120 |
15 | 16 | 165 | 125 | 120 |
16 | 17 | 180 | 130 | 120 |
17 | 18 | 135 | 120 | |
18 | 19 | 140 | 125 | |
19 | 20 | 150 | 130 | |
20 | 21 | 160 | 140 | |
21 | 22 | 165 | 150 | |
22 | 23 | 175 | 160 | |
23 | 24 | 210 | 165 | |
24 | 25 | 250 | 180 | |
25 | 26 | 200 | ||
26 | 27 | 220 | ||
27 | 28 | 245 | ||
28 | 29 | 265 | ||
29 | 30 | 340 | ||
30 | 30.49 | 430 |
Gross weight of trailer | Duty supplement | |
---|---|---|
Exceeding | Not exceeding | |
tonnes | tonnes | £ |
4 | 8 | 70 |
8 | 10 | 90 |
10 | 12 | 115 |
12 | 14 | 160 |
14 | 300 |
Gross weight of trailer | Duty supplement | |
---|---|---|
Exceeding | Not exceeding | |
tonnes | tonnes | £ |
4 | 8 | 70 |
8 | 10 | 90 |
10 | 12 | 115 |
12 | 14 | 160 |
14 | 300 |
Gross weight of trailer | Duty supplement | |
---|---|---|
Exceeding | Not exceeding | |
£ | ||
70 |
Plated train weight of tractor unit | Rate of duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used with semi-trailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 13 | 420 | 420 | 420 |
13 | 14 | 470 | 420 | 420 |
14 | 15 | 510 | 420 | 420 |
15 | 16 | 560 | 420 | 420 |
16 | 17 | 610 | 420 | 420 |
17 | 18 | 660 | 420 | 420 |
18 | 19 | 710 | 420 | 420 |
19 | 20 | 770 | 420 | 420 |
20 | 21 | 830 | 470 | 420 |
21 | 22 | 890 | 520 | 420 |
22 | 23 | 950 | 590 | 420 |
23 | 24 | 1,020 | 660 | 420 |
24 | 25 | 1,090 | 740 | 420 |
25 | 26 | 1,090 | 830 | 500 |
26 | 27 | 1,090 | 940 | 590 |
27 | 28 | 1,090 | 1,040 | 680 |
28 | 29 | 1,150 | 1,150 | 780 |
29 | 30 | 1,390 | 1,390 | 890 |
30 | 31 | 1,600 | 1,600 | 1,000 |
31 | 32 | 1,820 | 1,820 | 1,110 |
32 | 32.52 | 2,290 | 2,290 | 1,600 |
32.52 | 33 | 2,290 | 2,290 | 1,840 |
33 | 34 | 2,290 | 2,290 | 2,140 |
34 | 35 | 2,450 | 2,450 | 2,450 |
35 | 36 | 2,610 | 2,610 | 2,610 |
36 | 37 | 2,730 | 2,730 | 2,730 |
37 | 38 | 2,940 | 2,940 | 2,940 |
Plated train weight of tractor unit | Rate of Duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 13 | 135 | 135 | 135 |
13 | 14 | 140 | 135 | 135 |
14 | 15 | 145 | 135 | 135 |
15 | 16 | 150 | 135 | 135 |
16 | 17 | 155 | 135 | 135 |
17 | 18 | 160 | 135 | 135 |
18 | 19 | 160 | 135 | 135 |
19 | 20 | 165 | 135 | 135 |
20 | 21 | 170 | 135 | 135 |
21 | 22 | 175 | 140 | 135 |
22 | 23 | 180 | 145 | 135 |
23 | 24 | 190 | 150 | 135 |
24 | 25 | 200 | 155 | 140 |
25 | 26 | 200 | 160 | 145 |
26 | 27 | 200 | 170 | 150 |
27 | 28 | 200 | 180 | 165 |
28 | 29 | 200 | 195 | 175 |
29 | 30 | 235 | 235 | 195 |
30 | 31 | 265 | 265 | 210 |
31 | 32 | 300 | 300 | 230 |
32 | 32.52 | 370 | 370 | 305 |
32.52 | 33 | 610 | 610 | 610 |
33 | 34 | 710 | 710 | 710 |
34 | 35 | 810 | 810 | 810 |
35 | 36 | 860 | 860 | 860 |
36 | 37 | 900 | 900 | 900 |
37 | 38 | 970 | 970 | 970 |
Plated train weight of tractor unit | Rate of duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 13 | 135 | 135 | 135 |
13 | 14 | 140 | 135 | 135 |
14 | 15 | 145 | 135 | 135 |
15 | 16 | 150 | 135 | 135 |
16 | 17 | 155 | 135 | 135 |
17 | 18 | 160 | 135 | 135 |
18 | 19 | 160 | 135 | 135 |
19 | 20 | 170 | 145 | 145 |
20 | 21 | 180 | 150 | 150 |
21 | 22 | 195 | 155 | 155 |
22 | 23 | 210 | 160 | 160 |
23 | 24 | 220 | 170 | 165 |
24 | 25 | 235 | 180 | 165 |
25 | 26 | 235 | 195 | 175 |
26 | 27 | 235 | 215 | 185 |
27 | 28 | 235 | 230 | 205 |
28 | 29 | 245 | 245 | 220 |
29 | 30 | 295 | 295 | 240 |
30 | 31 | 335 | 335 | 260 |
31 | 32 | 375 | 375 | 285 |
32 | 32.52 | 465 | 465 | 385 |
32.52 | 33 | 750 | 750 | 750 |
33 | 34 | 880 | 880 | 880 |
34 | 35 | 1,000 | 1,000 | 1,000 |
35 | 36 | 1,070 | 1,070 | 1,070 |
36 | 37 | 1,120 | 1,120 | 1,120 |
37 | 38 | 1,200 | 1,200 | 1,200 |
Plated train weight of tractor unit | Rate of duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Exceeding | Not Exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 20 | 420 | 420 | 420 |
20 | 21 | 470 | 420 | 420 |
21 | 22 | 520 | 420 | 420 |
22 | 23 | 590 | 420 | 420 |
23 | 24 | 660 | 420 | 420 |
24 | 25 | 740 | 420 | 420 |
25 | 26 | 830 | 420 | 420 |
26 | 27 | 940 | 420 | 420 |
27 | 28 | 1,040 | 420 | 420 |
28 | 29 | 1,150 | 490 | 420 |
29 | 30 | 1,390 | 550 | 420 |
30 | 31 | 1,600 | 610 | 420 |
31 | 32 | 1,820 | 680 | 420 |
32 | 32.52 | 2,290 | 920 | 420 |
32.52 | 33 | 2,290 | 1,080 | 420 |
33 | 34 | 2,290 | 1,350 | 520 |
34 | 35 | 2,290 | 1,630 | 670 |
35 | 36 | 2,290 | 1,930 | 790 |
36 | 37 | 2,290 | 2,240 | 980 |
37 | 38 | 2,590 | 2,590 | 1,180 |
Plated train weight of tractor unit | Rate of Duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 20 | 135 | 135 | 135 |
20 | 21 | 135 | 135 | 135 |
21 | 22 | 140 | 135 | 135 |
22 | 23 | 145 | 135 | 135 |
23 | 24 | 150 | 135 | 135 |
24 | 25 | 155 | 135 | 135 |
25 | 26 | 160 | 140 | 135 |
26 | 27 | 170 | 150 | 135 |
27 | 28 | 180 | 160 | 145 |
28 | 29 | 195 | 170 | 155 |
29 | 30 | 235 | 190 | 165 |
30 | 31 | 265 | 205 | 185 |
31 | 32 | 300 | 225 | 205 |
32 | 32.52 | 370 | 300 | 220 |
32.52 | 33 | 370 | 355 | 220 |
33 | 34 | 445 | 445 | 270 |
34 | 35 | 535 | 535 | 350 |
35 | 36 | 635 | 635 | 410 |
36 | 37 | 740 | 740 | 510 |
37 | 38 | 855 | 855 | 615 |
Plated train weight of tractor unit | Rate of duty | |||
---|---|---|---|---|
1. | 2. | 3. | 4. | 5. |
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 18 | 135 | 135 | 135 |
18 | 19 | 135 | 135 | 135 |
19 | 20 | 140 | 140 | 135 |
20 | 21 | 145 | 145 | 135 |
21 | 22 | 155 | 150 | 135 |
22 | 23 | 160 | 155 | 135 |
23 | 24 | 170 | 160 | 135 |
24 | 25 | 180 | 160 | 145 |
25 | 26 | 195 | 170 | 155 |
26 | 27 | 210 | 180 | 160 |
27 | 28 | 230 | 200 | 170 |
28 | 29 | 245 | 215 | 190 |
29 | 30 | 295 | 235 | 205 |
30 | 31 | 335 | 255 | 230 |
31 | 32 | 375 | 280 | 250 |
32 | 32.52 | 465 | 375 | 275 |
32.52 | 33 | 465 | 440 | 275 |
33 | 34 | 550 | 550 | 335 |
34 | 35 | 665 | 665 | 435 |
35 | 36 | 790 | 790 | 515 |
36 | 37 | 915 | 915 | 635 |
37 | 38 | 1,060 | 1,060 | 765” |
6The following are the provisions substituted in the Act of 1971 for Part II of Schedule 5—
“Description of vehicle | Rate of duty |
---|---|
£ | |
1. Vehicles not exceeding seven horse-power, if registered under the Roads Act 1920 for the first time before 1st January 1947 | 60.00 |
2. Vehicles not included above | 85.00” |
F27U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 3 para. 7 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2.
8(1)Part I of Schedule 4 to the Act of 1971 and the Act of 1972 (annual rates of duty on goods vehicles) shall be amended as follows.
(2)In paragraph 1(1), for “£170” there shall be substituted “£150”.
(3)In paragraph 2, for “£360” there shall be substituted “£320”.
[F3(4)In paragraph 5(3)(b), for “32 tonnes” and “32.52 tonnes” there shall be substituted, respectively, “37 tonnes” and “38 tonnes”.]
(5)In paragraph 6—
(a)in sub-paragraph (1), for “£60” there shall be substituted “£63”;
(b)in sub-paragraph . . . F4(4), for “£100” there shall, . . . F4, be substituted “£90”; . . . F5
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6in sub-paragraph (2)(b), for “£130” there shall be substituted “£115”.
(6)In paragraph 7, for “£80” there shall be substituted “£85”.
(7)After paragraph 14 there shall be inserted the following paragraphs—
“Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles
14A(1)This paragraph applies in any case where—
(a)a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles; and
(b)the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—
(i)which has a plated train weight equal to the maximum laden weight at which a tractor unit having two axles may lawfully be used in Great Britain with a semi-trailer with two axles; and
(ii)which is to be used with semi-trailers with not less than two axles.
(2)If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with two axles and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.
Tractor units having three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
14B(1)This paragraph applies in any case where—
(a)a vehicle licence has been taken out for a tractor unit having three or more axles which is to be used only with semi-trailers with not less than two axles; and
(b)the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having three or more axles—
(i)which has a plated train weight equal to the maximum laden weight at which a tractor unit having three or more axles may lawfully be used in Great Britain with a semi-trailer with a single axle; and
(ii)which is to be used with semi-trailers with any number of axles.
(2)If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with a single axle and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.”
Textual Amendments
F3Sch. 3 para. 8(4) repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 132, Sch. 19 Pt. II (in relation to licences taken out after 20.3.1990)
F4Words repealed by Finance Act 1985 (c. 54, SIF 107:2), s. 98(6), Sch. 27 Pt. II (in relation to licences taken out after 19.3.1985)
F5Word repealed by Finance Act 1985 (c. 54, SIF 107:2), s. 98(6), Sch. 27 Pt. II (in relation to licences taken out after 19.3.1985)
F6Sch. 3 para. 8(5)(c) repealed by Finance Act 1985 (c. 54, SIF 107:2), s. 98(6), Sch. 27 Pt. II (in relation to licences taken out after 19.3.1985)
9In paragraph 5(1) of Part I of Schedule 4 to the Act of 1971 (special types of vehicles) for the words from “vehicle—” to “(c)” there shall be substituted “vehicle (other than, in the case of a vehicle falling within paragraph (a) below, one of a prescribed class) which has an unladen weight exceeding 1,525 kilograms; and
(a)which has, for the purposes of this Schedule, a plated gross weight or plated train weight by virtue only of paragraph 9(2A)(c) below; or
(b)”.
10In paragraph 9 of Part I of Schedule 4 to the Act of 1971 (plated and unladen weights)—
(a)in sub-paragraph (1)(a), for the words from “plated weight” to “Act 1972” there shall be substituted the word “weight” and at the end there shall be inserted the words “as indicated on the appropriate plate”;
(b)in sub-paragraph (1)(b), for the words “a plated gross weight” there shall be substituted the words “such a plate”; and
(c)in sub-paragraph (2), for the words from “plated weight” to “Part II” there shall be substituted the word “weight” and at the end there shall be inserted the words “as indicated on the appropriate plate”.
11In the said paragraph 9 there shall be inserted, after sub-paragraph (2), the following sub-paragraph—
“(2A)In this paragraph “appropriate plate”, in relation to a vehicle or trailer, means—
(a)where a Ministry plate (within the meaning of regulations made under section 40 or 45 or the Road Traffic Act 1972) has been issued, or has effect as if issued, for the vehicle or trailer following the issue or amendment of a plating certificate (within the meaning of Part II of that Act), that plate;
(b)where paragraph (a) does not apply, but such certificate is in force for the vehicle or trailer, that certificate; and
(c)where neither paragraph (a) nor paragraph (b) above applies but the vehicle or trailer has been equipped with a plate in accordance with regulations made under section 40 of the Act of 1972, that plate.”
F712U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7Sch. 3 para. 12 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Section 35.
Marginal Citations
1U.K.In paragraph 1(3) (returns for periods after liability for APRT has ceased) the word “nine” shall be omitted.
2U.K.In paragraph 2(2) (instalment payments where liability for APRT expires) for the words from “the chargeable period” to “for that field” there shall be substituted the words “ any chargeable period ending on or after 31st December 1984. ”
3(1)In paragraph 14 (repayment of APRT) in sub-paragraph (1) for the words from “for the last” to “section 139(1)(b)” there shall be substituted the words “ for the ninth chargeable period following the first chargeable period referred to in section 139(1)(a) ”.U.K.
(2)In sub-paragraph (2) of that paragraph for the words from “the last” to “this Act” there shall be substituted the words “ the ninth chargeable period referred to in sub-paragraph (1) above ” and for the words “subsection (4) of that section” there shall be substituted the words “ section 139(4) of this Act ”.
(3)In sub-paragraph (3) of that paragraph for the words “the last chargeable period” and in sub-paragraph (4)(a) of that paragraph for the words “the chargeable period” there shall be substituted the words “ the ninth chargeable period ”.
4U.K.In paragraph 17 (abandoned fields) in sub-paragraph (1)(c) for the words from “last” to “section 139(1)(b)” there shall be substituted the words “ ninth chargeable period following the first chargeable period referred to in section 139(1)(a) ”.
Section 37.
Modifications etc. (not altering text)
C1The text of Sch. 8 Pt. I is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
(1)The exploration and appraisal expenditure which, subject to the provisions of this section and Schedule 7 to this Act, is allowable in the case of a person who is a participator in an oil field is any expenditure (whether or not of a capital nature) which—
(a)is incurred after 15th March 1983 by that person or, if that person is a company, by that company or a company associated with it in respect of the expenditure; and
(b)is so incurred wholly and exclusively for one or more of the purposes specified in subsection (2) below; and
(c)at the time it is so incurred, does not relate to a field for which a development decision has previously been made.
(2)The purposes referred to in subsection (1) above are—
(a)the purpose of searching for oil in the United Kingdom, the territorial sea thereof or a designated area;
(b)the purpose of ascertaining the extent or characteristics of any oil-bearing area in the United Kingdom, the territorial sea thereof or a designated area;
(c)the purpose of ascertaining what are the reserves of oil of any such oil-bearing area; and
(d)subject to subsection (3) below, the purpose of making to the Secretary of State any payment under or for the purpose of obtaining a licence (not being a payment by way of royalty or other periodic payment).
(3)Expenditure incurred for the purpose mentioned in subsection (2)(d) above is not allowable under this section unless, at the time the allowance is claimed,—
(a)the licence to which the expenditure related has expired or has been determined or revoked; or
(b)part of the licensed area has been surrendered;
and where paragraph (b) above applies only that proportion of the expenditure which corresponds to the proportion of the licensed area which has been surrendered is expenditure falling within subsection (1) above.
(4)Subject to subsection (5) below, subsections (2) and (4) to (8) of section 5 of this Act apply for the purposes of this section as they apply for the purposes of that section.
(5)In the application for the purposes of this section of the provisions of section 5 of this Act referred to in subsection (4) above,—
(a)any reference in subsection (2) of section 5 to the purpose mentioned in subsection (1)(b) of that section shall be construed as a reference to any of the purposes specified in subsection (2) of this section;
(b)the reference in subsection (2)(a) of section 5 to subsection (1) of that section shall be construed as a reference to subsection (1) of this section; and
(c)the reference in subsection (6) of section 5 to a sum received does not include a reference—
(i)to a sum received from the disposal of oil won in the course of operations carried out for any of the purposes in paragraphs (a) to (c) of subsection (2) of this section; or
(ii)to a sum received for the assignment of any of the rights conferred by a licence or of any interest in a licensed area.
(6)Expenditure is not allowable under this section in connection with an oil field if, or to the extent that, it has been allowed under Schedule 5, Schedule 6 or Schedule 7 to this Act in connection with any oil field.
(7)For the purposes of subsection (1)(c) above, a development decision is made when—
(a)consent for development is granted to a licensee by the Secretary of State in respect of the whole or part of an oil field; or
(b)a programme of development is served on a licensee or approved by the Secretary of State for the whole or part of an oil field;
and subsections (4) and (5) of section 36 of the Finance Act 1983 (meaning of development etc.) apply in relation to this subsection as they apply in relation to subsections (2) and (3) of that section.
(8)If, at the time when it is incurred, expenditure relates to an area—
(a)which is not then an oil field, but
(b)in respect of which notice of a proposed determination has previously been given under paragraph 2(a) of Schedule 1 to this Act,
that area shall be treated for the purposes of this section as having become an oil field at the time the notice was given unless, when the actual determination is made, the area is not included in an oil field.”
1U.K.In section 2(9) of the principal Act (amounts to be taken into account in respect of expenditure) at the end of paragraph (e) there shall be added “and
(f)any exploration and appraisal expenditure allowable in the case of the participator under section 5A of this Act which, on a claim made by him under Schedule 7 to this Act, has been allowed under that Schedule before the Board have made an assessment to tax or a determination on or in relation to him for the period in respect of the field, so far as that expenditure has not been taken into account in any previous assessment to tax or determination.”
Modifications etc. (not altering text)
C2Part of the text of Sch. 8 Pt. II paras. 1, 2, 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
2U.K.At the end of subsection (3) of section 3 of the principal Act (expenditure not allowable under that section if already allowed under other provisions) there shall be added the words “ but where expenditure allowable under section 5A of this Act has been allowed on a claim under Schedule 7 to this Act, nothing in this subsection shall prevent a claim being made for an allowance under this section in respect of the same expenditure unless the person making the claim is the participator who made the claim under that Schedule ”.
Modifications etc. (not altering text)
C3Part of the text of Sch. 8 Pt. II paras. 1, 2, 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
3U.K.In section 5 of the principal Act (allowance of abortive exploration expenditure) in subsection (1) after the words “1st January 1960” there shall be inserted the words “ and before 16th March 1983 ”.
4U.K.In section 9 of the principal Act (limit on amount of tax payable) in subsection (2)(a)(ii) for the words “and (e)” there shall be substituted the words “ (e) and (f) ”.
5U.K.In paragraph 2 of Schedule 2 to the principal Act (returns by participators) at the end of sub-paragraph (2) there shall be inserted the following sub-paragraph:—
“(2A)Every participator in an oil field shall, in the first return under this paragraph which he makes for that field, state whether any and, if any, how much exploration and appraisal expenditure to which section 5A of this Act applies and which relates to, or to a licence for, any part of the field has been claimed under Schedule 7 to this Act—
(a)by him, or
(b)by a company associated with him in respect of that expenditure, or
(c)if he or such a company is the new participator, within the meaning of Schedule 17 to the Finance Act 1980, by the old participator, within the meaning of that Schedule, or by a company associated with him in respect of that expenditure,
and subsection (7) of section 5 of this Act applies for the purposes of this sub-paragraph as it applies for the purposes of that section.”
Modifications etc. (not altering text)
C4Part of the text of Sch. 8 Pt. II paras. 1, 2, 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
6(1)In Schedule 7 to the principal Act (claims for allowance of abortive exploration expenditure) in paragraph 1(1), for the words from “of any” to “of this Act” there shall be substituted:—U.K.
“(a)of any abortive exploration expenditure allowable under section 5 of this Act, or
(b)of any exploration and appraisal expenditure allowable under section 5A of this Act”.
(2)In paragraph 1(3) of that Schedule, after the words “section 5” there shall be added the words “ or, as the case may be, section 5A. ”
Modifications etc. (not altering text)
C5Part of the text of Sch. 8 Pt. II paras. 1, 2, 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
7U.K.In the Schedule to the M6Petroleum Revenue Tax Act 1980 (computation of payment on account) in paragraph 2(4) for the words “or (d)” there shall be substituted the words “ (d) or (f) ”.
8U.K.In Schedule 17 to the Finance Act 1980 (transfers of interests in oil fields) after paragraph 16 (abortive exploration expenditure) there shall be inserted—
16AIn relation to exploration and appraisal expenditure to which section 5A applies, paragraph 16 above has effect as if any reference therein to section 5 were a reference to section 5A.”
Modifications etc. (not altering text)
C6Part of the text of Sch. 8 Pt. II paras. 1, 2, 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
9U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
Textual Amendments
10U.K.In this Part of this Schedule—
“allowable expenditure” means expenditure which, in accordance with section 5 or section 5A of the principal Act, is allowable on a claim made by a participator under Schedule 7 to that Act; and
“qualifying receipt” means a sum the amount of which falls, by virtue of subsection (6) of section 5 of the principal Act, to be applied by way of reduction in the amount of expenditure which would otherwise be allowable expenditure.
11(1)A return made by a participator for a chargeable period under paragraph 2 of Schedule 2 to the principal Act shall give details of any qualifying receipt (whether received by him or by a person connected with him) of which details have not been given in a return made by him for an earlier chargeable period.U.K.
(2)Section [F22839 of the Income and Corporation Taxes Act 1988] (connected persons) applies for the purposes of this paragraph.
Textual Amendments
F22Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 32
12(1)This paragraph applies where—U.K.
(a)a claim for allowable expenditure has been made by a participator under Schedule 7 to the principal Act; and
(b)as a result of the receipt (whether before or after the making of the claim) of a qualifying receipt, the amount allowed by way of allowable expenditure on the claim exceeds what it should have been.
(2)In determining, in a case where this paragraph applies, the assessable profit or allowable loss accruing to the participator in the chargeable period in which the qualifying receipt is received, the amount of the excess referred to in sub-paragraph (1)(b) above shall be taken into account under section 2 of the principal Act as an amount which is to be included among the positive amounts referred to in subsection (3)(a) of that section.
(3)In the application of section 9 of the principal Act (limit on amount of tax payable) to a chargeable period in respect of which sub-paragraph (2) above applies, the amount of the excess referred to in sub-paragraph (1)(b) above shall be deducted from the amount which would otherwise be the total ascertained under subsection (2)(a)(ii) of that section and, if the amount of that excess is greater than the amount which would otherwise be that total, that total shall be a negative amount equal to the difference.
1U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23
Textual Amendments
F23Sch. 9 para. 1 repealed by Car Tax Act 1983 (c. 53), s. 10(4), Sch. 3 so far as relating to car tax and by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11 so far as relating to value added tax
2U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
Textual Amendments
F24Sch. 9 para. 2 repealed by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11
3–7U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
Textual Amendments
F25Sch. 9 paras. 3–7 repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9
Section 48.
Chapter | Short title | Extent of repeal |
---|---|---|
1964 c. 26. | The Licensing Act 1964. | Section 30(5). |
1967 c. 54. | The Finance Act 1967. | In Schedule 7, paragraph 4. |
1969 c. 32. | The Finance Act 1969. | Section 1(5). |
Schedule 7. | ||
1976 c. 66. | The Licensing (Scotland) Act 1976. | Section 22. |
1977 c. 45. | The Criminal Law Act 1977. | In Schedule 12, in the entry relating to the Licensing Act 1964, paragraph 1. |
1979 c. 2. | The Customs and Excise Management Act 1979. | In section 51(1), the words “within the prescribed area”. |
1979 c. 4. | The Alcoholic Liquor Duties Act 1979. | Section 92(7). |
1980 c. 48. | The Finance Act 1980. | Section 9. |
1982 c. 39. | The Finance Act 1982. | In Schedule 5, in part B, paragraph 16(3). |
The repeals in the Finance Act 1969, the Alcoholic Liquor Duties Act 1979 and the Finance Act 1980 have effect on the appointed day within the meaning of section 9(2) of this Act.
Modifications etc. (not altering text)
C7The text of Sch. 10 Pt. II is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
Chapter | Short title | Extent of repeal |
---|---|---|
1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 226(3)(c) the words “(but not before he attains the age of fifty)”. |
1980 c. 48. | The Finance Act 1980. | In Schedule 12, paragraph 7(2)(aa). |
1981 c. 35. | The Finance Act 1981. | Section 53(7). |
In section 59, in subsection (4) the words “and (7)” and in subsection (6), paragraph (b). | ||
In section 62(6)(a) the words “53(7),”. | ||
In section 63(2) the words “53(7),”. | ||
1982 c. 39. | The Finance Act 1982. | In section 77, in subsection (2), the words from “and at the end” onwards. |
1U.K.The repeal in section 226(3)(c) of the Income and Corporation Taxes Act 1970 shall be deemed to have come into force on 6th April 1983.
2U.K.The repeals in sections 53, 59, 62 and 63 of the Finance Act 1981 have effect in relation to events occurring on or after 6th April 1983.
Chapter | Short title | Extent of repeal |
---|---|---|
1975 c. 22. | The Oil Taxation Act 1975. | In Schedule 7, in paragraph 1, in sub-paragraph (1) the words from “but may not” to the end, and, in sub-paragraph (2) the words “within the time allowed for making the original claim”. |
1982 c. 39. | The Finance Act 1982. | In Schedule 19, in paragraph 1(3) the word “nine”. |
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