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Finance Act 1981

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Part I Customs and Excise

    1. 1.Spirits, beer, wine, made-wine and cider

    2. 2.Tobacco products

    3. 3.Matches and mechanical lighters

    4. 4.Increase of duty on hydrocarbon oil etc.

    5. 5.Energy for refineries etc.

    6. 6.Repayment of hydrocarbon oil duty

    7. 7.Vehicles excise duty: Great Britain

    8. 8.Vehicles excise duty: Northern Ireland

    9. 9.Betting and gaming duties

    10. 10.Import and export procedures

    11. 11.Miscellaneous customs and excise amendments

  3. Part II Value Added Tax

    1. 12.Registration

    2. 13.Goods acquired before incorporation

    3. 14.Valuation: special cases

    4. 15.Appeals

  4. Part III Car Tax

    1. 16.Extension to motor cycles

    2. 17.Import and export

    3. 18.Penalties

  5. Part IV Income Tax, Corporation Tax and Capital Gains Tax

    1. Chapter I General

      1. 19.Charge of income tax for 1981-82

      2. 20.Charge of corporation tax for financial year 1980

      3. 21.Rate of advance corporation tax for financial year 1981

      4. 22.Corporation tax: small companies

      5. 23.Personal reliefs

      6. 24.Relief for interest: limit for 1981-82

      7. 25.Relief for interest: money borrowed for investment in partnership or co-operative

      8. 26.Relief for interest: transitional provision for deduction in computing profits of trade

      9. 27.Social security benefits

      10. 28.Notification of amount taxable under section 27

      11. 29.Pay as you earn repayments

      12. 30.Sick pay

      13. 31.Payments for loss of employment etc.

      14. 32.Occupational pension schemes

      15. 33.Police provident benefits

      16. 34.Savings certificates

      17. 35.Stock relief

      18. 36.Relief for losses on unquoted shares in trading companies

      19. 37.Set-off of relief under section 36(2) against franked investment income

      20. 38.Interest charged to capital

      21. 39.Exemption for interest on damages for personal injuries

      22. 40.Group relief in case of consortium

      23. 41.Insurance companies: restricted government securities

      24. 42.Sums paid to settlor otherwise than as income

      25. 43.Sums paid to settlor otherwise than as income: connected companies

      26. 44.Revocable settlements etc.

      27. 45.Transfer of assets abroad: liability of non-transferors

      28. 46.Transfer of assets abroad: other provisions

      29. 47.Transfer of assets of public corporations

      30. 48.Write-off of government investment: restriction of tax losses

      31. 49.National Heritage Memorial Fund

      32. 50.Northern Ireland

      33. 51.Exemption from interest on overdue tax where sums due to the taxpayer are delayed by civil service industrial action

    2. Chapter II Relief for Investment in New Corporate Trades

      1. 52.The relief

      2. 53.Limits on relief

      3. 54.Individuals qualifying for relief

      4. 55.New qualifying companies

      5. 56.New qualifying trades

      6. 57.Disposal of shares

      7. 58.Value received from company

      8. 59.Prevention of misuse

      9. 60.Husband and wife

      10. 61.Claims

      11. 62.Assessments for withdrawing relief. 63. Information

      12. 63.(1) Where an event occurs by reason of which any...

      13. 64.Capital gains tax

      14. 65.Application to subsidiaries

      15. 66.Nominees and approved investment funds

      16. 67.Interpretation

    3. Chapter III Benefits in Kind

      1. 68.Cars available for private use

      2. 69.Car fuel

      3. 70.Transport vouchers

      4. 71.Credit-tokens

      5. 72.Medical insurance and treatment

    4. Chapter IV Capital Allowances

      1. 73.Industrial buildings etc.: increase of initial allowances

      2. 74.Industrial buildings etc.: sales after cessation of use for qualifying purpose

      3. 75.Industrial buildings etc.: balancing adjustments in cases of use for non-qualifying purpose

      4. 76.Transfers other than sales and transactions between connected persons

      5. 77.Carry forward of unused allowances

    5. Chapter V Capital Gains

      1. 78.Extension of general relief for gifts

      2. 79.Emigration of donee

      3. 80.Gains of non-resident settlements

      4. 81.Migrant settlements

      5. 82.Transfers between settlements

      6. 83.Provisions supplementary to sections 80 to 82

      7. 84.Power to obtain information for purposes of sections 80 to 82

      8. 85.Non-resident trustees and non-resident companies

      9. 86.Transfers into settlement

      10. 87.Appointments to persons under disability

      11. 88.Disposal of interests in non-resident settlements

      12. 89.Trusts for the disabled

      13. 90.Market value

      14. 91.Consideration on reorganisation of share capital etc.

  6. Part V Capital Transfer Tax

    1. 92.Reduction of lifetime rates

    2. 93.Ten-year cumulation period

    3. 94.Exemptions

    4. 95.Interest-free instalments of tax

    5. 96.Relief for agricultural property

    6. 97.Grant of tenancies of agricultural property

    7. 98.Scottish agricultural leases: fixed terms

    8. 99.Scottish agricultural leases: tacit relocation

    9. 100.Business property used by beneficiary under settlement

    10. 101.Relief for successive charges

    11. 102.Settled property: extension of transitional relief

    12. 103.Trusts for the disabled

    13. 104.Reversionary interests

    14. 105.Related property

    15. 106.Free loans

  7. Part VI Stamp Duty

    1. 107.Sale of houses at discount by local authorities etc.

    2. 108.Shared ownership transactions

    3. 109.Index-linked loan capital

    4. 110.Pooled pension funds

  8. Part VII Petroleum Revenue Tax

    1. 111.Restriction of expenditure supplement

    2. 112.Restriction of expenditure supplement: transfers of interests

    3. 113.Restriction of expenditure supplement: loss following net profit period

    4. 114.Restriction of limit on amount of tax payable

    5. 115.Contracts with deferred payment

    6. 116.Spreading of capital expenditure

    7. 117.Spreading of capital expenditure: transitional provisions

    8. 118.Licence payments other than royalties

    9. 119.Transportation costs for off-shore oil

    10. 120.Deduction of petroleum revenue tax in computing income for corporation tax

    11. 121.Gas banking schemes

  9. Part VIII Supplementary Petroleum Duty

    1. 122.Charge of supplementary petroleum duty

    2. 123.Increase of gross profit by reference to royalties in kind

    3. 124.Reduction of gross profit by reference to exempt allowance

    4. 125.Repayment of duty in case of field showing net loss on cessation

    5. 126.Deduction of duty in computing assessable profit or allowable loss for petroleum revenue tax

    6. 127.Deduction of duty in computing income for corporation tax

    7. 128.Supplementary provisions

  10. Part IX Development Land Tax

    1. 129.Residential development of land held as stock in trade

    2. 130.Exemption for urban development corporations

    3. 131.Exemption for projects begun within three years of acquisition of land

    4. 132.Development for owner's use

    5. 133.Extensions

  11. Part X Miscellaneous and Supplementary

    1. 134.Special tax on banking deposits

    2. 135.Chevening Estate

    3. 136.Exchange control

    4. 137.Irish Land Acts

    5. 138.Penalties

    6. 139.Short title, interpretation, construction and repeals

  12. Schedules

    1. Schedule 1

      Wine: Rates of Duty

    2. Schedule 2

      Made-Wine: Rates of Duty

    3. Schedule 3

      Provisions Substituted in Vehicles (Excise) Act 1971

    4. Schedule 4

      Provisions Substituted in Vehicles (Excise) Act (Northern Ireland) 1972

    5. Schedule 5

      Betting and Gaming Duties : Consolidation Amendments

      1. 1.(1) At the beginning of sub-paragraph (1) of paragraph 3...

      2. 2.In paragraph 14 of Schedule 2 and in paragraph 17...

      3. 3.In paragraph 21 of Schedule 3 to that Act for...

      4. 4.(1) In paragraph 4(1) of Schedule 4 to that Act...

      5. 5.The maximum penalty which may be imposed on summary conviction...

      6. 6.Sections 6 and 7(1) of and Schedule 5 and Part...

    6. Schedule 6

      Import Procedures : Amendments of Customs and Excise Management Act 1979

      1. Entry of goods on importation

        1. 1.(1) Section 37 shall be amended as follows.

      2. Acceptance of incomplete entry

        1. 2.For section 38 (entry by bill of sight) there shall...

      3. Examination of goods for purpose of making entry

        1. 3.After section 38 there shall be inserted— Examination of goods...

      4. Correction and cancellation of entry

        1. 4.After the section inserted by paragraph 3 above there shall...

      5. Removal of uncleared goods

        1. 5.In section 40(1) for paragraph (b) there shall be substituted—...

      6. Failure to comply with provisions as to entry

        1. 6.At the end of section 41 there shall be inserted...

      7. Duties on imported goods

        1. 7.(1) Section 43 shall be amended as follows.

      8. Delivery of imported goods on giving security for duty

        1. 8.In section 119(1) after the words " for home use...

      9. Restriction on delivery of goods

        1. 9.In section 128(1) and (2) (power to restrict delivery of...

    7. Schedule 7

      Export Procedures

      1. Part I Sections Substituted in Customs and Excise Management Act 1979Entry outwards of goods.

        1. 53.(1) Subject to the provisions of this Part of this...

        2. 54.(1) The proper officer may, if he thinks fit, accept...

        3. 55.(1) The exporter may correct any of the particulars contained...

        4. 56.(1) Where any goods in respect of which an entry...

        5. 57.(1) The Commissioners may direct that any entry required to...

        6. 58.(1) If the Commissioners think fit so to direct, goods...

        7. 58A.(1) If the Commissioners think fit so to direct, goods...

        8. 58B.(1) Where by virtue of section 58 or 58A above...

        9. 58C.(1) For the purposes of this Part of this Act...

        10. 58D.(1) Except as provided by any Community regulation or other...

        11. 58E.(1) In such cases as the Commissioners may direct, an...

      2. Part II Amendments of Customs and Excise Management Act 1979

        1. Control of movement of goods

          1. 1.(1) Section 31 shall be amended as follows.

          2. 2.(1) Section 52 shall be amended as follows.

        2. Restrictions on putting export goods alongside for loading

          1. 3.In section 59(1) for the words " whether under section...

        3. Provisions as to stores

          1. 4.(1) Section 61 shall be amended as follows.

        4. Power to make regulations as to exportation, etc.

          1. 5.In section 66(2) for the words " a penalty of...

    8. Schedule 8

      Miscellaneous Customs and Excise Amendments

      1. Part I Amendments of Customs and Excise Management Act 1979

        1. Definition of " revenue trader "

          1. 1.(1) In the definition of "revenue trader" in subsection (1)...

        2. Warehousing regulations

          1. 2.In section 93— (a) in paragraph (a) of subsection (2)...

        3. Deficiency in warehoused goods

          1. 3.Section 94(2) shall cease to have effect.

        4. Procedure on warehouse ceasing to be approved

          1. 4.In section 98— (a) at the end of subsection (1)...

        5. Excise licences

          1. 5.Sections 105 and 106 shall cease to have effect.

        6. Powers of entry on premises of revenue traders

          1. 6.In section 112— (a) in subsection (1) after the word...

        7. Power to estimate excise duties

          1. 7.After section 116 there shall be inserted— Power to estimate...

        8. Execution and distress

          1. 8.After subsection (7) of section 117 there shall be inserted—...

        9. Proof of documents

          1. 9.In section 153 after subsection (3) there shall be inserted—...

      2. Part II Amendments of Alcoholic Liquor Duties Act 1979

        1. Ascertainment of volume etc. of alcoholic liquors from labels etc.

          1. 10.After subsection (3) of section 2 there shall be inserted—...

        2. Definitions of " wholesale " and " wholesaler "

          1. 11.For the definitions of "wholesale" and "wholesaler" in section 4(1)...

        3. Regulations about manufacture of spirits

          1. 12.In section 13— (a) after subsection (1) there shall be...

        4. Attenuation charge for distilled spirits

          1. 13.In section 14(2) for the words "8-8 degrees" in both...

        5. Distillers' warehouses

          1. 14.In section 15— (a) for subsection (2) there shall be...

        6. Rectifying and compounding of spirits

          1. 15.In section 19— (a) after subsection (1) there shall be...

        7. Drawback on British compounds and spirits of wine

          1. 16.In section 22 after subsection (3) there shall be inserted—...

        8. Restrictions on distillers and rectifiers

          1. 17.In section 24— (a) at the beginning of subsection (1)...

        9. Spirits consignment and advice notes

          1. 18.Sections 27 to 30 shall cease to have effect.

        10. Transfer of spirit from distillers' warehouses

          1. 19.In section 32(1) the words from " and " onwards...

        11. Abolition of wholesalers' licences etc.

          1. 20.Sections 65, 68, 70 and 85 to 89 shall cease...

        12. Restrictions on wholesalers of spirits

          1. 21.At the beginning of section 69(1) there shall be inserted...

        13. Methylated spirits

          1. 22.Section 76 shall cease to have effect.

          2. 23.In section 77— (a) in subsection (1) in paragraph (d)...

      3. Part III Amendments of Licensing Acts

        1. The Licensing Act 1964

          1. 24.In section 181 of the Licensing Act 1964—

          2. 25.In the definition of " intoxicating liquor " in section...

          3. 26.In section 76 of the Licensing Act (Northern Ireland) Act...

          4. 27.In the definition of "intoxicating liquor" in section 84(1) of...

          5. 28.In section 85 of that Act for paragraph (c) there...

    9. Schedule 9

      Stock Relief

      1. Part I The All Stocks Index

        1. 1.The Department of Industry shall for the purposes of this...

        2. 2.In determining under this Schedule whether there has been an...

      2. Part II Income Tax

        1. Entitlement to relief

          1. 3.(1) Where a person carries on a trade in respect...

        2. Recovery of relief on cessation of trade etc.

          1. 4.(1) Where during or at the end of a period...

        3. Method of giving effect to relief or charge

          1. 5.(1) Relief under paragraph 3 above in respect of any...

        4. Top-slicing

          1. 6.(1) Where a trade has been carried on by a...

        5. Meaning of " relevant year of assessment" and " basis period "

          1. 7.(1) This paragraph provides for ascertaining the relevant year of...

        6. Right to set unused relief against general income

          1. 8.(1) Subject to the provisions of this paragraph, a claim...

        7. Carry forward of unused relief

          1. 9.—(i) Where, in any year of assessment, full effect cannot...

        8. Restriction on carry forward of unused relief

          1. 10.Relief falling to be allowed under this Part of this...

        9. Social security contributions

          1. 11.In computing for the purposes of Schedule 2 to the...

      3. Part III Corporation Tax

        1. Entitlement to relief

          1. 12.(1) Where a company carries on a trade in respect...

        2. Recovery of relief on cessation of trade etc.

          1. 13.(1) Where during or at the end of a period...

          2. 14.(1) Where there is a change of ownership of a...

          3. 15.(1) Where an amount of government investment in a body...

        3. Method of giving effect to relief or charge

          1. 16.(1) Relief under paragraph 12 above in respect of any...

        4. Restriction of carry forward of unused relief

          1. 17.(1) Where a company incurs a loss in an accounting...

      4. Part IV General Rules

        1. Partnerships

          1. 18.(1) Where a trade is carried on by persons in...

        2. New businesses

          1. 19.(1) A person's entitlement to relief under this Schedule for...

        3. Successions

          1. 20.(1) The provisions of this paragraph apply—

          2. 21.(1) Subject to the provisions of this paragraph, where there...

        4. Adjustment for special circumstances

          1. 22.(1) An adjustment shall be made under this paragraph where...

        5. Long periods of account

          1. 23.(1) Where a person's period of account is longer than...

        6. Valuation of stock at intermediate dates

          1. 24.(1) If for the purposes of this Schedule it is...

        7. Farm animals

          1. 25.(1) Animals treated as trading stock under Schedule 6 to...

      5. Part V Interpretation

        1. " Period of account"

          1. 26.In this Schedule "period of account" means a period for...

        2. " Past relief "

          1. 27.(1) References in this Schedule to " past relief", in...

        3. "Trading stock"

          1. 28.(1) Subject to the provisions of this paragraph and of...

          2. 29.(1) For the purpose of determining under this Schedule whether...

          3. 30.(1) In relation to relief in respect of any period...

        4. " Work in progress "

          1. 31.In this Schedule " work in progress " means—

        5. Other definitions

          1. 32.For the purposes of this Schedule a person is within...

          2. 33.Any reference in this Schedule to a period ending in...

      6. Part VI Application to Professions and Foreign Trades

        1. 34.The foregoing provisions of this Schedule have effect, with the...

        2. 35.The foregoing provisions of this Schedule (including paragraph 34 above)...

    10. Schedule 10

      Stock Relief : Transitional Provisions

      1. Option for old relief

        1. 1.Paragraph 2 below has effect in relation to any period...

        2. 2.(1) If the new relief to which a person is...

        3. 3.(1) For the purposes of paragraph 2 above the amount...

      2. Recovery of deferred charge

        1. 4.Notwithstanding section 35 of this Act any charge which under...

    11. Schedule 11

      Relief for Investment in New Corporate Trades: Wholesale and Retail Distribution

      1. Part I

        1. 1.The goods are bought by the trader in quantities larger...

        2. 2.The goods are bought and sold by the trader in...

        3. 3.The trader employs staff and incurs expenses in the trade...

      2. Part II

        1. 4.There are purchases or sales from or to persons who...

        2. 5.Purchases are matched with forward sales or vice versa.

        3. 6.The goods are held by the trader for longer than...

        4. 7.The trade is carried on otherwise than at a place...

        5. 8.The trader does not take physical possession of the goods....

    12. Schedule 12

      Relief for Investment in New Corporate Trades : Subsidiaries

      1. Finance for trade of subsidiary

        1. 1.The shares issued by the new qualifying company may, instead...

      2. Individuals qualifying for relief

        1. 2.(1) Subsections (2) and (3) of section 54 shall have...

      3. New qualifying trade

        1. 3.In relation to a new qualifying trade carried on by...

      4. Value received

        1. 4.In sections 58(1) and 59(4) references to the receipt of...

      5. Claims

        1. 5.Where a company has one or more subsidiaries, the reference...

      6. Information

        1. 6.Where a subsidiary is notified by the inspector that relief...

        2. 7.Subsections (5) and (6) of section 63 shall have effect...

    13. Schedule 13

      Lifetime Rates of Capital Transfer Tax

    14. Schedule 14

      Capital Transfer Tax Relief for Agricultural Property

      1. Preliminary

        1. 1.(1) In this Schedule " transfer of value " includes...

      2. Nature of relief

        1. 2.(1) Where the whole or part of the value transferred...

      3. Minimum period of occupation or ownership

        1. 3.Subject to the following provisions of this Schedule, paragraph 2...

      4. Replacements

        1. 4.(1) Where the agricultural property occupied by the transferor on...

      5. Occupation by company or partnership

        1. 5.(1) For the purposes of paragraphs 3 and 4 above,...

      6. Successions

        1. 6.Where the transferor became entitled to his interest on the...

        2. 7.For the purposes of paragraph 3 above, where the transferor...

        3. 8.(1) Where— (a) the whole or part of the value...

      7. Shares and securities of companies

        1. 9.(1) Where the whole or part of the value transferred...

        2. 10.Where paragraph 9 above applies, the references in paragraph 2(2)(a)...

        3. 11.Subject to the following provisions of this Schedule, paragraph 2...

        4. 12.(1) Sub-paragraphs (1) and (2) of paragraph 4 above shall...

        5. 13.For the purposes of paragraph 11 above, a company shall...

      8. Contracts for sale

        1. 14.(1) Paragraph 2 above does not apply to agricultural property...

      9. Control

        1. 15.Paragraph 13(7) of Schedule 4 to the Finance Act 1975...

      10. Saving

        1. 16.Nothing in this Schedule shall be taken to apply to...

    15. Schedule 15

      Capital Transfer Tax Scottish Agricultural Leases

      1. 1.Subject to the following provisions of this Schedule, where any...

      2. 2.The value to be left out of account under paragraph...

      3. 3.(1) Subject to the following provisions of this paragraph, where,...

      4. 4.(1) Where tax is chargeable under paragraph 3 above it...

      5. 5.Where a disposal on which tax is chargeable under paragraph...

      6. 6.In this Schedule— (a) references to the value transferred on...

      7. 7.(1) This Schedule applies to deaths on or after 15th...

    16. Schedule 16

      Supplementary Petroleum Duty

      1. Management

        1. 1.The duty shall be under the care and management of...

        2. 2.(1) The provisions of the Taxes Management Act 1970 which...

      2. Returns and information

        1. 3.The particulars contained in returns made under paragraph 2 or...

      3. Assessments and determinations

        1. 4.(1) Where it appears to the Board that, in accordance...

        2. 5.(1) Where a participator has under paragraph 2 of Schedule...

        3. 6.(1) Where it appears to the Board—

      4. Appeals

        1. 7.(1) A participator may appeal to the Special Commissioners against...

        2. 8.(1) A participator who has given notice of appeal under...

      5. Payment

        1. 9.Subject to paragraphs 7 and 8 above, the duty charged...

        2. 10.(1) Every participator in an oil field shall, at the...

        3. 11.(1) Subject to sub-paragraphs (4) and (6) below, every participator...

        4. 12.Certificates of tax deposit issued by the Treasury under section...

      6. Interest

        1. 13.(1) Duty charged in an assessment for a chargeable period...

      7. Transfers to associated companies

        1. 14.In paragraph 5(2) and (4) of Schedule 3 to the...

    17. Schedule 17

      Special Tax on Banking Deposits

      1. Part I The Base Period and Chargeable Deposits

        1. The base period

          1. 1.(1) The base period for the purposes of section 134...

        2. Chargeable deposits

          1. 2.For the purposes of the principal section and this Schedule...

          2. 3.(1) Subject to the following provisions of this paragraph, a...

          3. 4.(1) Where any amount of the chargeable deposits held by...

          4. 5.(1) The amount of chargeable deposits held by a deposit-taker...

          5. 6.Where a person was carrying on a banking business at...

      2. Part II Management and Collection

        1. Management

          1. 7.The tax shall be under care and management of the...

        2. Notice of liability

          1. 8.(1) Every person who is chargeable with the tax shall...

        3. Returns

          1. 9.(1) Every person who is chargeable with the tax shall...

          2. 10.(1) If a person fails to deliver a return within...

        4. Payment of tax

          1. 11.(1) The tax chargeable in the case of any person...

        5. Assessments

          1. 12.(1) Any tax with which a person is chargeable may...

          2. 13.(1) Where it appears to the Board that the amount...

        6. Right of appeal

          1. 14.(1) An appeal may be brought against an assessment to...

        7. Interest

          1. 15.(1) Any tax with which a person is chargeable and...

        8. Information

          1. 16.(1) Where the Board are not satisfied that the information...

        9. Incorrect returns, accounts, etc.

          1. 17.(1) Where a person fraudulently or negligently—

        10. Application of Taxes Management Act

          1. 18.(1) The provisions of the Taxes Management Act 1970 specified...

    18. Schedule 18

      Exchange Control

      1. Restriction of borrowing etc. from non-residents

        1. 1.(1) Except with the permission of the Treasury, no person...

      2. Deposits by borrowers from non-residents etc.

        1. 2.(1) Where a person resident in the United Kingdom borrows...

      3. Deposits by banks etc.

        1. 3.(1) Without prejudice to paragraph 2 above but subject to...

      4. Supplementary

        1. 4.(1) The Bank of England shall pay to the Treasury...

    19. Schedule 19

      Repeals

      1. Part I Import Procedures

      2. Part II Export Procedures

      3. Part III Customs and Excise: Miscellaneous

        1. 1.The repeals in the Food and Drugs Act 1955, the...

        2. 2.The repeal in section 6 of the Betting and Gaming...

        3. 3.The repeals in the Finance (No. 2) Act 1975 and...

        4. 4.The repeals in the Hydrocarbon Oil Duties Act 1979 have...

      4. Part IV Value Added Tax

      5. Part V Car Tax

      6. Part VI Income Tax and Corporation Tax: General

        1. 1.The repeals in section 188 of and Schedule 8 to...

        2. 2.The repeal in section 269 of the said Act of...

        3. 3.The repeals in section 36 of the Finance (No. 2)...

        4. 4.The repeals in Schedule 6 of the Finance Act 1978...

      7. Part VII Stock Relief

      8. Part VIII Capital Gains

        1. 1.The repeal of section 17 of the Capital Gains Tax...

        2. 2.The repeals in section 19 of that Act and section...

      9. Part IX Capital Transfer Tax

        1. 1.The repeals of section 30 of, and in Schedules 4...

        2. 2.The repeals of section 35 of, and Part I of...

        3. 3.The repeal in Schedule 10 to the Finance Act 1975...

        4. 4.The repeal of section 93 of the Finance Act 1976...

        5. 5.The repeals of sections 115 and 116, and in section...

        6. 6.The repeal of section 51 of the Finance Act 1977...

      10. Part X Petroleum Revenue Tax

      11. Part XI Exchange Control

      12. Part XII Irish Land Acts

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