Finance Act 1983

1. Introductory Text

2. Part I Customs and Excise

   1. 1. Duties on spirits, beer, wine, made-wine and cider

   2. 2. Tobacco products

   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 General

      1. 10. Charge of income tax for 1983-84

      2. 11. Charge of corporation tax for financial year 1982

      3. 12. Rate of advance corporation tax for financial year 1983

      4. 13. Corporation tax: small companies

      5. 14. Personal reliefs

      6. 15. Widow's bereavement allowance

      7. 16. Relief for interest

      8. 17. Loan interest paid under deduction of tax

      9. 18. Assigned life policies and annuity contracts

      10. 19. Retirement annuity relief: early retirement

      11. 20. Scholarships

      12. 21. Living accommodation provided for employee

      13. 22. Benefits derived by directors: Schedule E payments

      14. 23. Covenanted payments to charity: increase of exemption from excess tax liability

      15. 24. Relief for interest: money borrowed for investment in employee-controlled company

      16. 25. Profit sharing schemes

      17. 26. Relief for investment in corporate trades

      18. 27. Public lending right

      19. 28. Employees seconded to charities

      20. 29. Building societies: interest to be payable gross on certificates of deposit

   2. Chapter II Capital Allowances

      1. 30. Industrial building or structure

      2. 31. Buildings converted into very small workshops

      3. 32. Capital allowances for expenditure on production or acquisition of certain films etc

      4. 33. Extended transitional period for teletext receivers etc

   3. 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 fields

5. Part IV Miscellaneous and Supplementary

   1. National insurance surcharge

      1. 42. Reduction of national insurance surcharge

   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. Pre-consolidation amendments

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

6. 1. Schedule 1

      Wine: rates of duty

   2. Schedule 2

      Made-wine: rates of duty

   3. Schedule 3

      Vehicles excise duty

   4. Schedule 4

      Events restoring the income tax charge in connection with assigned life policies and annuity contracts

   5. Schedule 5

      Relief for investment in corporate trades

   6. Schedule 6

      Capital gains: election for pooling

   7. Schedule 7

      APRT: modifications of Finance Act 1982, Schedule 19

   8. Schedule 8

      Reliefs for exploration and appraisal expenditure etc

   9. Schedule 9

      Value added tax, car tax and capital transfer tax consolidation amendments

   10. Schedule 10

       Repeals