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Finance Act 1984

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You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part I Customs and Excise, Value Added Tax and Car TaxPrevious MatchNext Match

  3. Chapter I Customs and ExcisePrevious MatchNext Match

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

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    3. 3. Hydrocarbon oil.Previous MatchNext Match

    4. 4. Vehicles excise duty.Previous MatchNext Match

    5. 5. Vehicles excise duty: recipients of mobility supplement.Previous MatchNext Match

    6. 6. Gaming licence duty.Previous MatchNext Match

    7. 7. Gaming machine licence duty.Previous MatchNext Match

    8. 8. Free zones.Previous MatchNext Match

    9. 9. Entry of goods on importation.Previous MatchNext Match

  4. Chapter II Value Added TaxPrevious MatchNext Match

    1. 10. Zero-rating.Previous MatchNext Match

    2. 11. Refund of tax to Government departments etc. in certain cases.Previous MatchNext Match

    3. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    4. 13. Certain zero-rated supplies and transactions.Previous MatchNext Match

  5. Chapter III MiscellaneousPrevious MatchNext Match

    1. 14. Reliefs from duty and value added tax in respect of imported legacies.Previous MatchNext Match

    2. 15. Extension to certain Community reliefs of power to make supplementary provision.Previous MatchNext Match

    3. 16. Unpaid car tax and value added tax: distress and poinding.Previous MatchNext Match

  6. PART II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX ETC.Previous MatchNext Match

  7. CHAPTER I GENERALPrevious MatchNext Match

    1. 17—25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    3. 27—43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    4. 44. Trustee savings banks.Previous MatchNext Match

    5. 45—49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    6. 50. Furnished holiday lettings.Previous MatchNext Match

    7. 51—55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    8. 56. Certain reliefs extended to Northern Ireland housing associations and societies.Previous MatchNext Match

    9. 57. Proceedings in magistrates’ courts and county courts.Previous MatchNext Match

  8. CHAPTER II CAPITAL ALLOWANCESPrevious MatchNext Match

    1. 58—62.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

  9. CHAPTER III CAPITAL GAINSPrevious MatchNext Match

    1. 63. Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.Previous MatchNext Match

    2. 64. Exemption for qualifying corporate bonds.Previous MatchNext Match

    3. 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    4. 66. Disposals and acquisitions treated as made at market value: removal of certain exceptions.Previous MatchNext Match

    5. 67. Parallel pooling.Previous MatchNext Match

    6. 68. Maintenance funds for historic buildings.Previous MatchNext Match

    7. 69. Foreign currency accounts.Previous MatchNext Match

    8. 70. Postponement of tax due from beneficiaries on gains of non-resident trustees.Previous MatchNext Match

    9. 71. Non-resident settlements: definition of “settlement" and “settlor".Previous MatchNext Match

  10. CHAPTER IV INSURANCEPrevious MatchNext Match

    1. 72.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. 73. Insurance business of registered friendly societies.Previous MatchNext Match

    3. 74—76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

  11. CHAPTER V OIL AND GAS INDUSTRYPrevious MatchNext Match

    1. 77.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    3. 79.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    4. 80. Replacement of business assets used in connection with oil fields.Previous MatchNext Match

    5. 81. Disposals by non-residents etc. of assets used in connection with exploration and exploitation activities.Previous MatchNext Match

  12. CHAPTER VI CONTROLLED FOREIGN COMPANIESPrevious MatchNext Match

    1. 82—91.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. 92—100.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    3. 101—107.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    4. 108. Pre-consolidation amendments.Previous MatchNext Match

  13. PART IV STAMP DUTYPrevious MatchNext Match

    1. 109. Reduction of stamp duty on conveyances and transfers.Previous MatchNext Match

    2. 110. Extension of stamp duty relief on sales at discount.Previous MatchNext Match

    3. 111. Agreements for leases.Previous MatchNext Match

    4. 112. Sub-sales.Previous MatchNext Match

  14. PART V OIL TAXATIONPrevious MatchNext Match

    1. 113. Restriction on PRT reliefs.Previous MatchNext Match

    2. 114. Sales of gas: treatment of certain payments.Previous MatchNext Match

    3. 115. Information relating to sales at arm’s length and market value of oil.Previous MatchNext Match

    4. 116. Offences relating to section 115.Previous MatchNext Match

  15. PART VI MISCELLANEOUS AND SUPPLEMENTARYPrevious MatchNext Match

    1. National insurance surchargePrevious MatchNext Match

      1. 117. Abolition of national insurance surcharge.Previous MatchNext Match

      2. 118—123.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    2. MiscellaneousPrevious MatchNext Match

      1. 124. Recovery of certain tax assessed on non-residents.Previous MatchNext Match

      2. 125. Local loans.Previous MatchNext Match

      3. 126. Tax exemptions in relation to designated international organisations.Previous MatchNext Match

      4. 127. Special and General Commissioners.Previous MatchNext Match

      5. 128. Short title, interpretation, construction and repeals.Previous MatchNext Match

  16. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      Wine and Made-WinePrevious MatchNext Match

      1. InterpretationPrevious MatchNext Match

        1. 1.(1) Subject to sub-paragraph (3) below, for the purposes of...Previous MatchNext Match

        2. 2.For the purposes of this Act, wine or made-wine shall...Previous MatchNext Match

    2. SCHEDULE 2Previous MatchNext Match

      VEHICLES EXCISE DUTYPrevious MatchNext Match

      1. Part I Previous MatchNext Match

        1. 1—5.. . . . . . . . . ....Previous MatchNext Match

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

        1. Amendments made in both ActsPrevious MatchNext Match

          1. 6.(1) Part I of Schedule 4 to the Act of...Previous MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      GAMING MACHINE LICENCE DUTYPrevious MatchNext Match

      1. Part I Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of PremisesPrevious MatchNext Match

        1. 1.The Betting and Gaming Duties Act 1981 shall be amended...Previous MatchNext Match

        2. 2.For section 21 there shall be substituted— Gaming machine licences....Previous MatchNext Match

        3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        6. 6.In section 24— (a) subsection (1) shall cease to have...Previous MatchNext Match

        7. 7.(1) Part II of Schedule 4 shall be amended as...Previous MatchNext Match

      2. Part II Transitional ProvisionsPrevious MatchNext Match

        1. Whole-year licences during transitional periodPrevious MatchNext Match

          1. 8.(1) A whole-year ordinary licence in respect of any premises...Previous MatchNext Match

    4. Schedule 4Previous MatchNext Match

      Free ZonesPrevious MatchNext Match

      1. Part I Provisions Inserted in Customs and Excise Management Act 1979 as Part VIIIAPrevious MatchNext Match

        1. Part VIIIA Free Zones Designation of free zones. (1) The Treasury may by order designate any area in...Previous MatchNext Match

      2. Part II Further Amendments of 1979 ActPrevious MatchNext Match

        1. 1.In section 1 (interpretation) the following definitions shall be inserted...Previous MatchNext Match

        2. 2.In section 31(1) (power to make regulations controlling the movement...Previous MatchNext Match

        3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        4. 4.In section 119(1) (delivery of imported goods on giving of...Previous MatchNext Match

        5. 5.In section 159 (power to examine and take account goods),...Previous MatchNext Match

        6. 6.In section 164 (power to search persons) in subsection (4)...Previous MatchNext Match

    5. Schedule 5Previous MatchNext Match

      Entry on Importation:Previous MatchNext Match

      1. Amendment of Customs and Excise Management Act 1979Previous MatchNext Match

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 2.The following sections shall be inserted after section 37— Initial...Previous MatchNext Match

        3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    6. Schedule 6Previous MatchNext Match

      1. Part I FoodPrevious MatchNext Match

        1. 1.In Group 1 (Food), in Note (3) (which provides that...Previous MatchNext Match

      2. Part II Previous MatchNext Match

        1. 2—7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      3. Part III Protected BuildingsPrevious MatchNext Match

        1. 8.After Group 8 there shall be inserted the following— Group...Previous MatchNext Match

    7. Schedules 7—9Previous MatchNext Match

    8. SCHEDULE 10Previous MatchNext Match

    9. SCHEDULE 11Previous MatchNext Match

      FURNISHED HOLIDAY LETTINGSPrevious MatchNext Match

      1. Treatment of lettings as a trade for certain purposesPrevious MatchNext Match

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 2, 3.. . . . . . . . . ....Previous MatchNext Match

      2. Capital gains taxPrevious MatchNext Match

        1. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      3. Power to make apportionmentsPrevious MatchNext Match

        1. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      4. Adjustments of tax chargedPrevious MatchNext Match

        1. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    10. SCHEDULE 12Previous MatchNext Match

    11. SCHEDULE 13Previous MatchNext Match

      QUALIFYING CORPORATE BONDSPrevious MatchNext Match

      1. PART I APPLICATION OF PROVISIONS RELATING TO GILT-EDGED SECURITIESPrevious MatchNext Match

        1. Capital Gains Tax Act 1979Previous MatchNext Match

          1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          2. 2, 3.. . . . . . . . . ....Previous MatchNext Match

        2. Other enactmentsPrevious MatchNext Match

          1. 4.. . . . . . . . . ....Previous MatchNext Match

          2. 5.. . . . . . . . . ....Previous MatchNext Match

          3. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      2. PART II REORGANISATIONS, CONVERSIONS, RECONSTRUCTIONS ETC.Previous MatchNext Match

        1. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        3. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        4. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        5. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        6. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    12. SCHEDULE 14Previous MatchNext Match

      BENEFICIARY’S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEESPrevious MatchNext Match

      1. InterpretationPrevious MatchNext Match

        1. 1.. . . . . . . . . ....Previous MatchNext Match

      2. Claims for postponement of taxPrevious MatchNext Match

        1. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      3. Tax referable to attributed gainsPrevious MatchNext Match

        1. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      4. Initial calculations relevant to tax which may be postponedPrevious MatchNext Match

        1. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      5. Relevant benefitsPrevious MatchNext Match

        1. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      6. The basic rules as to postponementPrevious MatchNext Match

        1. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      7. Effect of subsequent capital payments received by the beneficiaryPrevious MatchNext Match

        1. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      8. Effect of related benefits derived from payments received by close relatives of the beneficiaryPrevious MatchNext Match

        1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      9. Related benefitsPrevious MatchNext Match

        1. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      10. Time when postponed tax becomes payablePrevious MatchNext Match

        1. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      11. Balance of capital paymentsPrevious MatchNext Match

        1. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      12. Second and later claimsPrevious MatchNext Match

        1. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      13. InformationPrevious MatchNext Match

        1. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 16.. . . . . . . . . ....Previous MatchNext Match

    13. Schedules 15—20Previous MatchNext Match

    14. SCHEDULE 21Previous MatchNext Match

      1. 1—17.. . . . . . . . . ....Previous MatchNext Match

      2. 18, 19.. . . . . . . . . ....Previous MatchNext Match

      3. 20—26.. . . . . . . . . ....Previous MatchNext Match

    15. SCHEDULE 22Previous MatchNext Match

      SPECIAL AND GENERAL COMMISSIONERSPrevious MatchNext Match

      1. Appointment of Special CommissionersPrevious MatchNext Match

        1. 1.For section 4 of the Taxes Management Act 1970 (appointment...Previous MatchNext Match

      2. Special Commissioners: quorumPrevious MatchNext Match

        1. 2.(1) Section 45 of the Act of 1970 (quorum of...Previous MatchNext Match

      3. Elections to bring appeals before Special CommissionersPrevious MatchNext Match

        1. 3.(1) In section 31 of the Act of 1970 (appeals...Previous MatchNext Match

      4. Procedural rulesPrevious MatchNext Match

        1. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      5. Transfer of appeals from General to Special CommissionersPrevious MatchNext Match

        1. 5.In section 44 of the Act of 1970 (jurisdiction of...Previous MatchNext Match

      6. Fee for statement of casePrevious MatchNext Match

        1. 6.In section 56(3) of the Act of 1970 . ....Previous MatchNext Match

      7. Statement of case from Special Commissioners to Court of AppealPrevious MatchNext Match

        1. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      8. SavingPrevious MatchNext Match

        1. 8.Nothing in this Schedule shall affect the appointment of any...Previous MatchNext Match

    16. SCHEDULE 23Previous MatchNext Match

      REPEALSPrevious MatchNext Match

      1. Part I Made-WinePrevious MatchNext Match

      2. Part II Gaming Machine Licence DutyPrevious MatchNext Match

      3. Part III Value Added TaxPrevious MatchNext Match

      4. Part IV Customs and Excise: MiscellaneousPrevious MatchNext Match

      5. PART V INCOME TAX AND CORPORATION TAX: GENERALPrevious MatchNext Match

        1. 1.The repeals in section 310 of the Income and Corporation...Previous MatchNext Match

        2. 2.The repeals in section 343 of the Income and Corporation...Previous MatchNext Match

        3. 3.The repeals in section 96 of the Finance Act 1972...Previous MatchNext Match

        4. 4.The repeals in Schedule 1 to the Finance Act 1974...Previous MatchNext Match

        5. 5.The repeal of section 17(3) of the Oil Taxation Act...Previous MatchNext Match

        6. 6.The repeal in paragraph 13 of Schedule 10 to the...Previous MatchNext Match

        7. 7.The repeal in section 40 of the Finance Act 1982...Previous MatchNext Match

        8. 8.The repeal in section 20(4) of the Finance Act 1983...Previous MatchNext Match

      6. PART VI INCOME TAX: THE ADDITIONAL RATEPrevious MatchNext Match

      7. PART VII FOREIGN EARNINGS AND EMOLUMENTSPrevious MatchNext Match

        1. 1.The repeals in subsection (2) of section 188 of, and...Previous MatchNext Match

        2. 2.The repeal of section 23(3) of the Finance Act 1974...Previous MatchNext Match

        3. 3.The repeal in Schedule 2 of the Finance Act 1974...Previous MatchNext Match

        4. 4.The repeals in the Acts of 1975, section 31(2) of,...Previous MatchNext Match

      8. PART VIII CAPITAL GAINSPrevious MatchNext Match

        1. 1.The repeal of sections 6, 8, 9 and 148 of...Previous MatchNext Match

        2. 2.The repeals in section 29A of the Capital Gains Tax...Previous MatchNext Match

        3. 3.The repeals in section 32 of that Act have effect...Previous MatchNext Match

        4. 4.The repeals in sections 137(4)(aa) and 138(1)(aa) of that Act...Previous MatchNext Match

      9. Part IX Capital Transfer TaxPrevious MatchNext Match

      10. Part X Stamp DutyPrevious MatchNext Match

      11. Part XI National Insurance SurchargePrevious MatchNext Match

      12. Part XII Development Land TaxPrevious MatchNext Match

      13. PART XIII SPECIAL AND GENERAL COMMISSIONERSPrevious MatchNext Match

      14. Part XIV MiscellaneousPrevious MatchNext Match

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