Finance Act 1984

SCHEDULES

Section 1.

SCHEDULE 1E+W+S+N.I. Wine and Made-Wine

Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength of less than 15 per cent. and not being sparkling90.50
Sparkling wine or sparkling made-wine of a strength of less than 15 per cent149.40
Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent.157.50
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.183.30
Wine or made-wine of a strength exceeding 22 per cent183.30 plus
£15.48 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

InterpretationE+W+S+N.I.

1(1)Subject to sub-paragraph (3) below, for the purposes of this Act, wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20° C, is not less than 1 bar in excess of atmospheric pressure.E+W+S+N.I.

(2)For the purposes of this Act, wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.

(3)Notwithstanding anything in sub-paragraph (1) above, wine or made-wine which is for the time being in a closed container shall not be regarded as sparkling for the purposes of the rates of duty set out above, if—

(a)the container does not have a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening; and

(b)the pressure in the container, measured at a temperature of 20° C, is less than 3 bars in excess of atmospheric pressure.

2For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—E+W+S+N.I.

(a)as a result of aeration, fermentation or any other process, it either falls within paragarph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or

(b)being sparkling wine or made-wine which, by virtue only of 1(3) above, was not chargeable to duty as sparkling wine or made-wine, it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

Section 4.

SCHEDULE 2E+W+S+N.I. VEHICLES EXCISE DUTY

Part IE+W+S+N.I.

1—5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1E+W+S+N.I.

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Amendments (Textual)

Part IIE+W+S+N.I. Amendment of Part I of Schedule 4 to the M1Vehicles (Excise) Act 1971 and the M2Vehicles (Excise) Act (Northern Ireland) 1972

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Marginal Citations

Amendments made in both ActsE+W+S+N.I.

6F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4)(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F2Sch. 2 Pt. II para. 6(1) and (2) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

Section 7.

SCHEDULE 3E+W+S+N.I. GAMING MACHINE LICENCE DUTY

Part IE+W+S+N.I. Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of Premises

1The M3Betting and Gaming Duties Act 1981 shall be amended as follows.E+W+S+N.I.

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Marginal Citations

2For section 21 there shall be substituted—E+W+S+N.I.

21 Gaming machine licences.

(1)Except in the cases specified in Part I of Schedule 4 to this Act, no gaming machine (other than a two-penny machine) shall be provided for gaming on any premises situated in Great Britain unless there is for the time being in force—

(a)a licence granted under this Part of this Act with respect to the premises; or

(b)a licence so granted with respect to the machine.

(2)A licence of either kind granted under this Part of this Act shall be known as a gaming machine licence; and in this Part “ordinary licence” means a licence falling within subsection (1)(a) above and “special licence” means one falling within subsection (1)(b).

(3)A special licence may be a whole-year or half-year licence and an ordinary licence may be a whole-year, half-year or quarter-year licence; and the period for which a gaming machine licence is to be granted shall be determined by reference to the following Table.

Table
Type of licencePeriod for which licence is to be granted
1. Whole-year special licenceTwelve months beginning with 1st October.
2. Half-year special licenceSix months beginning with 1st April or 1st October.
3. Whole-year ordinary licence in respect of premises situation in—
(a) The first regionTwelve months beginning with 1st December.
(b) The second regionTwelve months beginning with 1st February.
(c) The third regionTwelve months beginning with 1st June.
(d) The fourth regionTwelve months beginning with 1st August.
4. Half-year ordinary licenceSix months beginning with 1st April or 1st October.
5. Quarter-year ordinary licenceThree months beginning with 1st January, 1st April, 1st July or 1st October.

In this Table any reference to a named region is a reference to that part of Great Britain which has been designated by the Commissioners, for the purposes of this Act, as that named region.

(4)For the purposes of this Part of this Act, any premises which consist of a means of transport shall be treated as being situated in the fourth region except in any case where the Commissioners direct that they are to be treated as being situated in another named region..

F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F5Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F6Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

F75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F7Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

6In section 24—E+W+S+N.I.

(a)subsection (1) shall cease to have effect;

F8(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)in subsections (5) and (6), in each case after the words “contravention of" there shall be inserted “ section 21(1) above or ”; and

F8(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F8Sch. 3 para. 6(b)-(d) and (f) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

7(1)Part II of Schedule 4 shall be amended as follows.E+W+S+N.I.

(2)In paragraphs 6 and 8(2), the words “in respect of any premises" shall, in each case, be omitted.

F9(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)In sub-paragraph (3) of paragraph 11 for the words “Sub-paragraph (2)" there shall be substituted “ Sub-paragraph (1) ” and for the words “that section" there shall be substituted the words “ section 21(1) or 24 of this Act ”.

F9(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12)In paragraph 17(1), for the words “section 24" there shall be substituted “ section 21(1) or 24 ”.

(13)In paragraph 18, for the words from “either" to the end of paragraph (b) there shall be substituted “the officer is satisfied, having regard to the number and description of—

(a)those machines which are authorised by the ordinary licence or licences produced to him; and

(b)those machines displaying special licences;

that there has been a contravention of section 21(1) or 24 of this Act,".

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Amendments (Textual)

F9Sch. 3 para. 7(3)-(7) and (9)-(11) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

Part IIE+W+S+N.I. Transitional Provisions

Whole-year licences during transitional periodE+W+S+N.I.

8(1)A whole-year ordinary licence in respect of any premises shall, if first having effect after 30th September 1984 but before the latest date specified (in relation to the region in which the premises are situated) in the second column of the following Table, be granted for a period determined by reference to the Table.E+W+S+N.I.

Table
Region in which premises are situatedDate on which licence first has effectPeriod for which licence is to be granted
1. First.(a) Before 1st May 1985.Seven months beginning with 1st October 1984.
(b) After 30th April 1985 but before 1st December 1985.Seven months beginning with 1st May 1985.
2. Second.(a) Before 1st June 1985.Eight months beginning with 1st October 1984.
(b) After 31st May 1985 but before 1st February 1986.Eight months beginning with 1st June 1985.
3. Third.Before 1st June 1985.Eight months beginning with 1st October 1984.
4. Fourth.Before 1st August 1985.Ten months beginning with 1st October 1984.

References in this Table to named regions shall be construed as in section 21 of the M4Betting and Gaming Duties Act 1981.

(2)Where, by virtue of sub-paragraph (1) above, a whole-year licence is granted for a period of 7, 8 or 10 months, the duty payable on the licence shall be 7/12ths, 8/12ths or, as the case may be, 10/12ths of the appropriate amount set out in the relevant Table in section 23 of the Act of 1981.

(3)In relation to a whole-year licence falling within sub-paragraph (1) above, paragraph 11 of Schedule 4 to the Act of 1981 shall have effect as if—

(a)in a case falling within paragraph 11(1)(b), the appropriate fraction were 17/35ths for a seven-month licence, 11/20ths for an eight-month licence and 16/25ths for a ten-month licence;

(b)in a case falling within paragraph 11(1)(c), the appropriate fraction were 2/35ths for a seven-month licence, 7/40ths for an eight-month licence and 17/50ths for a ten-month licence; and

(c)in a case falling within paragraph 11(1)(d), no provision were made for repayment of duty.

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Marginal Citations

Section 8.

Schedule 4E+W+S+N.I. Free Zones

Part IE+W+S+N.I. Provisions Inserted in M5 Customs and Excise Management Act 1979 as Part VIIIA

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Marginal Citations

Part VIIIAE+W+S+N.I. Free Zones
100A Designation of free zones.

(1)The Treasury may by order designate any area in the United Kingdom as a special area for customs purposes.

(2)An area so designated shall be known as a “free zone".

(3)An order under subsection (1) above—

(a)shall have effect for such period as shall be specified in the order;

(b)may be made so as to take effect, in relation to the area or any part of the area designated by a previous order under this section, on the expiry of the period specified in the previous order;

(c)shall appoint one or more persons as the responsible authority or authorities for the free zone;

(d)may impose on any responsible authority such conditions or restrictions as may be specified; and

(e)may be revoked if the Commissioners are satisfied that there has been a failure to comply with any condition or restriction.

(4)The Treasury may by order—

(a)from time to time vary—

(i)the conditions or restrictions imposed by a designation order; or

(ii)with the agreement of the responsible authority, the area designated; or

(b)appoint one or more persons as the responsible authority or authorities for a free zone either in addition to or in substitution for any person appointed as such by a designation order.

(5)In this Act “designation order" means an order made under subsection (1) above.

(6)Any order under this section shall be made by statutory instrument.

100B Free zone regulations.

(1)The Commissioners may by regulations (in this Act referred to as “free zone regulations") make provision with respect to the movement of goods into, and the removal of goods from, any free zone and the keeping, securing and treatment of goods which are within a free zone.

(2)Subject to any provision of the regulations, references in this Act to “free zone goods" are references to goods which are within a free zone.

100C Free zone goods: customs duties, etc.

(1)Subject to any contrary provision made by any directly applicable Community provision, goods which are chargeable with any customs duty or agricultural levy, or in respect of which any negative monetary compensatory amount is payable, may be moved into a free zone and may remain as free zone goods without payment of that duty, levy or amount.

(2)Except in such cases as may be specified in free zone regulations, subsection (1) above shall not apply in relation to goods which are chargeable with any excise duty unless that duty has been paid and not repaid.

(3)Without prejudice to the generality of section 100B above, free zone regulations may make provision—

(a)for enabling the Commissioners to allow goods to be removed from a free zone without payment of customs duty, agricultural levy, or any negative monetary compensatory amount, in such circumstances and subject to such conditions as they may determine;

(b)for determining, where any customs duty, agricultural levy or negative monetary compensatory amount becomes payable in respect of goods which cease to be free zone goods—

(i)the rates of any duty, levy or monetary compensatory amount applicable; and

(ii)the time at which those goods cease to be free zone goods;

(c)for determining, for the purpose of enabling customs duty or agricultural levy to be charged or any negative monetary compensatory amount to be paid in respect of free zone goods in a case where a person wishes to pay that duty or levy or to receive the negative monetary compensatory amount notwithstanding that the goods will continue to be free zone goods, the rate of duty, levy or negative monetary compensatory amount to be applied; and

(d)permitting free zone goods to be destroyed without payment of any customs duty, agricultural levy or negative monetary compensatory amount in such circumstances and subject to such conditions as the Commissioners may determine.

(4)Without prejudice to the generality of section 100B above, free zone regulations may make provision—

(a)for relief from the whole or part of any value added tax chargeable on the importation of goods into the United Kingdom in such circumstances as they may determine;

(b)in place of, or in addition to, any provision made by section 4 or 5 of the Value Added Tax Act 1983 or any other enactment, for determining the time when a supply of goods which are or have been free zone goods is to be treated as taking place for the purposes of the charge to value added tax; and

(c)as to the treatment, for the purposes of value added tax, of goods which are manufactured or produced within a free zone from other goods or which have other goods incorporated in them while they are free zone goods.

(5)In this section—

  • agricultural levy” means any tax or charge, not being a customs duty, provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the EEC Treaty, are applicable to goods resulting from the processing of agricultural products;

  • negative monetary compensatory amount” means an amount granted on importation under the Regulation of the Commission of the European Communities dated 19th May 1981 No. 1371/81 or any Community provision for the time being amending or replacing that Regulation.

100D Free zone regulations: supplemental.

(1)Without prejudice to the generality of section 100B above, free zone regulations may make provision—

(a)specifying the circumstances in which goods which are within a free zone are to be treated, for the purposes of this Act and the regulations, as not being free zone goods;

(b)specifying the circumstances in which goods which are not within a free zone are to be treated, for those purposes, as being within a free zone;

(c)requiring any goods which are within a free zone to be produced to, or made available for inspection by, an officer on request by him;

(d)imposing, or providing for the Commissioners to impose by direction, conditions and restrictions to which free zone goods are to be subject;

(e)prohibiting the carrying out on free zone goods of operations other than those prescribed by, or allowed under, the regulations;

(f)requiring any permitted operations to be carried out in such manner and subject to such conditions and restrictions as may be imposed by or under the regulations ;

(g)imposing, or providing for the Commissioners to impose by direction, obligations on responsible authorities in relation to the security of free zones and in respect of conditions and restrictions imposed by designation orders;

(h)enabling the Commissioners to recover from any responsible authority expenditure incurred by the Commissioners in consequence of any failure by that authority to comply with any requirements imposed by or under the regulations;

(i)imposing, or providing for the Commissioners to impose by direction, requirements on the occupier of any premises, or proprietor of any goods, within a free zone to keep and preserve records relating to his business as such an occupier or proprietor and to produce them to an officer when required to do so for the purpose of allowing him—

(i)to inspect them;

(ii)to copy or take extracts from them; or

(iii)to remove them at a reasonable time and for a resonable period;

(j)imposing, or providing for the Commissioners to impose by direction, on the responsible authority requirements in connection with any provision made by virtue of paragraph (i) above;

(k)providing for the Commissioners to specify by direction the information which must be given to them in connection with free zone goods and the form in which, persons by whom and time within which, it must be given;

(l)for the forfeiture of goods in the event of non-compliance with any condition or restriction imposed by virtue of paragraph (f) above or in the event of the carrying out of any operation on free zone goods which is not by virtue of paragraph (e) above permitted to be carried out on such goods.

(2)Free zone regulations may make different provision for goods or services of different classes or descriptions or for goods or services of the same class or description in different circumstances.

(3)If any person fails to comply with any free zone regulation or with any condition, restriction or requirement imposed under a free zone regulation he shall be liable on summary conviction to a penalty of level 3 on the standard scale together with a penalty of £20 for each day on which the failure continues.

100E Control of trading in free zones.

(1)No person shall carry on any trade or business in a free zone unless he is authorised to do so by the Commissioners.

(2)An authorisation under this section may be granted for such period and subject to such conditions as the Commissioners consider appropriate.

(3)The Commissioners may at any time for reasonable cause revoke, or vary the terms of, any authorisation under this section.

(4)If any person—

(a)contravenes subsection (1) above, or

(b)fails to comply with any condition imposed under subsection (2) above,

he shall be liable on summary conviction to a penalty of level 3 on the standard scale.

100F Powers of search.

(1)Any person entering or leaving a free zone shall answer such questions as any officer may put to him with respect to any goods and shall, if required by the officer, produce those goods for examination at such place as the Commissioners may direct.

(2)At any time while a vehicle is entering or leaving a free zone, any officer may board the vehicle and search any part of it.

(3)Any officer may at any time enter upon and inspect a free zone and all buildings within the zone.

Part IIE+W+S+N.I. Further Amendments of 1979 Act

1In section 1 (interpretation) the following definitions shall be inserted at the appropriate places—E+W+S+N.I.

designation order” has the meaning given by section 100A(5);

free zone” has the meaning given by section 100A(2);

free zone goods” has the meaning given by section 100B(2);

free zone regulations” has the meaning given by section 100B(1);.

2 In section 31(1) (power to make regulations controlling the movement of goods)—E+W+S+N.I.

(a)in paragraph (a) after the words “clearance out of charge of such goods" there shall be inserted the words “ , a free zone ”; and

(b)after paragraph (a) there shall be inserted—

(aa)the movement of goods between—

(i)a free zone and a place approved by the Commissioners for the clearance out of charge of such goods,

(ii)such a place and a free zone, and

(iii)a free zone and another free zone;.

F103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

4In section 119(1) (delivery of imported goods on giving of security for duty) after “warehouse" there shall be inserted the words “ or free zone ”.E+W+S+N.I.

5In section 159 (power to examine and take account goods), in subsection (1) there shall be inserted after paragraph (b)—E+W+S+N.I.

(bb)which are in a free zone; or.

6In section 164 (power to search persons) in subsection (4) there shall be inserted after paragraph (e)—E+W+S+N.I.

(ee)any person in, entering or leaving a free zone;.

Section 9.

Schedule 5E+W+S+N.I. Entry on Importation:

M6 Amendment of Customs and Excise Management Act 1979E+W+S+N.I.

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Marginal Citations

F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

2The following sections shall be inserted after section 37—E+W+S+N.I.

37A Initial and supplementary entries.

(1)Without prejudice to section 37 above, a direction under that section may—

(a)provide that where the importer is authorised for the purposes of this section, the entry may consist of an initial entry and a supplementary entry; and

(b)may make such supplementary provision in connection with entries consisting of initial and supplementary entries as the Commissioners think fit.

(2)Where an initial entry of goods has been accepted the goods may, on the importer giving security by deposit of money or otherwise to the satisfaction of the Commissioners for payment of the unpaid duty, be delivered without payment of any duty chargeable in respect of the goods, but any such duty shall be paid within such time as the Commissioners may direct.

(3)An importer who makes an initial entry shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.

(4)For the purposes of the customs and excise Acts an entry of goods shall be taken to have been delivered when an initial entry of the goods has been delivered, and accepted when an initial entry has been accepted.

37B Postponed entry.

(1)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b)the importer has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and

(c)the document has been accepted by the proper officer.

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(2)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b)the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and

(c)the conditions mentioned in subsection (3) below have been satisfied,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(3)The conditions are that—

(a)on the arrival of the goods at the approved place the importer delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;

(b)within such time as may be so required the importer enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and

(c)the goods are kept secure in the approved place for such period as may be required by the directions.

(4)The Commissioners may direct that the condition mentioned in subsection (3)(a) above shall not apply in relation to any goods specified in the direction and such a direction may substitute another condition.

(5)No goods shall be delivered under this section unless the importer gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.

(6)Where goods of which no entry has been made have been delivered under this section, the importer shall deliver an entry of the goods under section 37(1) above within such time as the Commissioners may direct.

(7)For the purposes of section 43(2)(a) below such an entry shall be taken to have been accepted—

(a)in the case of goods delivered by virtue of a direction under subsection (1) above, on the date on which the document mentioned in that subsection was accepted; and

(b)in the case of goods delivered by virtue of a direction under subsection (2) above, on the date on which particulars of the goods were entered as mentioned in subsection (3)(b) above.

37C Provisions supplementary to ss. 37A and 37B.

(1)The Commissioners may, if they think fit—

(a)authorise any importer for the purposes of section 37A, or 37B(1) or (2) above; and

(b)suspend or cancel the authorisation of any importer where it appears to them that he has failed to comply with any requirement imposed on him by or under this Part of this Act or that there is other reasonable cause for suspension or cancellation.

(2)The Commissioners may give directions—

(a)imposing such requirements as they think fit on any importer authorised under this section; or

(b)varying any such requirements previously imposed.

(3)If any person without reasonable excuse contravenes any requirement imposed by or under section 37A, 37B or this section he shall be liable on summary conviction to a penalty of level 4 on the standard scale.

F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F12Sch. 5 para. 3 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. XIV Group2.

F13Schedule 6E+W+S+N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F13Sch. 6 repealed (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

F15F15Schedules 7—9E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

F16F16SCHEDULE 10E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

Section 50(1)

SCHEDULE 11E+W+S+N.I. FURNISHED HOLIDAY LETTINGS

Treatment of lettings as a trade for certain purposesE+W+S+N.I.

F171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F17Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

2, 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18E+W+S+N.I.

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Amendments (Textual)

Capital gains taxE+W+S+N.I.

F194. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F19Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F205. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F20Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Power to make apportionmentsE+W+S+N.I.

F216. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F21Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Adjustments of tax chargedE+W+S+N.I.

F227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F22Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F23F23SCHEDULE 12E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23

Section 64.

SCHEDULE 13E+W+S+N.I. QUALIFYING CORPORATE BONDS

PART IE+W+S+N.I. APPLICATION OF PROVISIONS RELATING TO GILT-EDGED SECURITIES

Capital Gains Tax Act 1979E+W+S+N.I.

F241. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F24Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

2, 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25E+W+S+N.I.

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Amendments (Textual)

F25Sch. 13 paras. 2, 3 repealed by Finance Act 1986 s. 114(6), Sch. 23 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Other enactmentsE+W+S+N.I.

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26E+W+S+N.I.

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Amendments (Textual)

F26Sch. 13(4) repealed by Finance Act 1985 s. 98(6), Sch. 27 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27E+W+S+N.I.

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Amendments (Textual)

F27Sch. 13(5) repealed by Income and Corporation Taxes Act 1988 (c. 1), S. 844, Sch. 31 and (Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F286. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F28Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

PART IIE+W+S+N.I. REORGANISATIONS, CONVERSIONS, RECONSTRUCTIONS ETC.

F297. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F29Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F308. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F30Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F319. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F31Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F3210. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F32Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27) and subject to subsequent amendment (27.7.1993) by 1993 c. 34, s. 84(3).

F3311. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F33Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F3412. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F34Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Section 70.

SCHEDULE 14E+W+S+N.I. BENEFICIARY’S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES

InterpretationE+W+S+N.I.

F351. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F35Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Claims for postponement of taxE+W+S+N.I.

F362. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F36Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Tax referable to attributed gainsE+W+S+N.I.

F373. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F37Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Initial calculations relevant to tax which may be postponedE+W+S+N.I.

F384. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F38Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Relevant benefitsE+W+S+N.I.

F395. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F39Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

The basic rules as to postponementE+W+S+N.I.

F406. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F40Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Effect of subsequent capital payments received by the beneficiaryE+W+S+N.I.

F417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F41Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F428. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F42Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Effect of related benefits derived from payments received by close relatives of the beneficiaryE+W+S+N.I.

F439. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F43Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Related benefitsE+W+S+N.I.

F4410. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F44Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Time when postponed tax becomes payableE+W+S+N.I.

F4511. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F45Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Balance of capital paymentsE+W+S+N.I.

F4612. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F46Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F4713. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F47Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Second and later claimsE+W+S+N.I.

F4814. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F48Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

InformationE+W+S+N.I.

F4915. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F49Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F50E+W+S+N.I.

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Amendments (Textual)

F50Sch. 14 para. 16 repealed by Inheritance Tax Act 1984 (c. 51), s. 277, Sch. 9 (and expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F51F51Schedules 15—20E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F51

SCHEDULE 21E+W+S+N.I.

1—17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F52E+W+S+N.I.

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Amendments (Textual)

18, 19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F53E+W+S+N.I.

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Amendments (Textual)

20—26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F54E+W+S+N.I.

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Amendments (Textual)

Section 127.

SCHEDULE 22E+W+S+N.I. SPECIAL AND GENERAL COMMISSIONERS

Appointment of Special CommissionersE+W+S+N.I.

1For section 4 of the Taxes Management Act 1970 (appointment of Special Commissioners) there shall be substituted—E+W+S+N.I.

4 Special Commissioners.

(1)The Lord Chancellor shall, after consultation with the Lord Advocate, appoint such persons as he thinks fit as “Commissioners for the special purposes of the Income Tax Acts" (in the Taxes Acts referred to as “Special Commissioners") and shall designate one of the Special Commissioners as the Presiding Special Commissioner.

(2)No person shall be appointed under subsection (1) above unless he is a barrister, advocate or solicitor of not less than ten years’ standing.

(3)If the Presiding Special Commissioner is temporarily absent or unable to act or there is a vacancy in his office, the Lord Chancellor may designate another Special Commissioner to act as deputy Presiding Special Commissioner and the Commissioner so designated shall, when so acting, have all the functions of the Presiding Special Commissioner.

(4)The Lord Chancellor may, if he thinks fit, and after consultation with the Lord Advocate, remove a Special Commissioner from office on the grounds of incapacity or misbehaviour.

(5)By virtue of their appointment the Special Commissioners shall have authority to execute such powers, and to perform such duties, as are assigned to them by any enactment.

(6)Such sums shall be allowed to Special Commissioners in respect of salary and incidental expenses and such pensions (including allowances and gratuities) shall be paid to, or in respect of, them as the Lord Chancellor may, with the approval of the Treasury, determine.

(7)Officers and staff may be appointed under section 27 of the Courts Act 1971 (court staff) for carrying out the administrative work of the Special Commissioners.

4A Deputy Special Commissioners.

(1)If it appears to the Lord Chancellor expedient to do so in order to facilitate the performance of any functions of the Special Commissioners, he may, after consultation with the Lord Advocate, appoint a person to be a deputy Special Commissioner during such period or on such occasions as the Lord Chancellor thinks fit.

(2)A person shall not be qualified for appointment as a deputy Special Commissioner unless he is qualified for appointment as a Special Commissioner.

(3)A deputy Special Commissioner while acting under this section shall have all the jurisdiction and functions of a Special Commissioner and any reference to a Special Commissioner in the following provisions of this Act or in any other enactment or any instrument made under any enactment (whenever passed or made) shall include a reference to a deputy Special Commissioner.

(4)The duty under section 6(1) below shall only apply to a deputy Special Commissioner on his first appointment to that office.

(5)Notwithstanding the expiry of any period for which a person is appointed under this section, he may continue to act under the appointment for the purpose of continuing to deal with any matter with which he was concerned during that period.

(6)The Lord Chancellor may pay to any person appointed under this section such remuneration and allowances as he may, with the approval of the Treasury, determine.

Special Commissioners: quorumE+W+S+N.I.

2(1)Section 45 of the Act of 1970 (quorum of Special Commissioners) shall be amended as follows.E+W+S+N.I.

(2)In subsection (1), for the word “may" there shall be substituted the words “ shall, except in any case where the Presiding Special Commissioner directs otherwise, ” and the words “or any two or more Special Commissioners" shall be omitted.

(3)In subsection (3), after the word “brought" there shall be inserted the words “ , in accordance with a direction of the Presiding Special Commissioner ”.

(4)Subsections (2) and (4) to (6) shall be omitted.

Elections to bring appeals before Special CommissionersE+W+S+N.I.

3F55(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

F56(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F55Sch. 22 para. 3(1) repealed (11.5.2001 with effect as mentioned in s. 88 of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(13), note

F56Sch. 22 para. 3(2) repealed (29.4.1996 with effect in relation to any proceedings for the year 1996-97 or the subsequent years of assessment as mentioned in Sch. 22 para. 12) by 1996 c. 8, s. 205, Sch. 41 Pt. V(12), note

Procedural rulesE+W+S+N.I.

F574. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

Transfer of appeals from General to Special CommissionersE+W+S+N.I.

5In section 44 of the Act of 1970 (jurisdiction of General Commissioners) the following subsection shall be inserted after subsection (3)—E+W+S+N.I.

(3A)Where in any case (including one in which proceedings may be brought as mentioned in subsection (3) above)—

(a)an appeal has been brought before the General Commissioners; and

(b)those Commissioners consider that, because of the complexity of the appeal or the length of time likely to be required for hearing it, the appeal should be brought before the Special Commissioners;

the General Commissioners may, with the agreement of the Special Commissioners, and having considered any representations made to them by the parties, arrange for the transfer of the proceedings to the Special Commissioners..

Fee for statement of caseE+W+S+N.I.

6In section 56(3) of the Act of 1970 . . . F58 (fee for statement of case for opinion of High Court) for “£1" there shall be substituted “ £25 ”.E+W+S+N.I.

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Amendments (Textual)

F58Words repealed by Inheritance Tax Act 1984 (c. 51) s. 277, Sch. 9

Statement of case from Special Commissioners to Court of AppealE+W+S+N.I.

F597. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

SavingE+W+S+N.I.

8Nothing in this Schedule shall affect the appointment of any person who, immediately before the passing of this Act, held office as a Special Commissioner.E+W+S+N.I.

Section 128(6).

SCHEDULE 23E+W+S+N.I. REPEALS

Part IE+W+S+N.I. Made-Wine

ChapterShort titleExtent of repeal
1979 c. 4.The Alcoholic Liquor Duties Act 1979.Schedule 2.
1982 c. 39.The Finance Act 1982.Section 1(4).
Schedule 2.
1983 c. 28.The Finance Act 1983.Section 1(4).
Schedule 2.

Part IIE+W+S+N.I. Gaming Machine Licence Duty

ChapterShort titleExtent of repeal
1981 c. 63.The Betting and Gaming Duties Act 1981.Section 24(1).
In Schedule 4, in paragraphs 6 and 8(2), the words “in respect of any premises" and in paragraph 10(3) the words from “except" to the end.
1982 c. 39.The Finance Act 1982.In Schedule 6, paragraphs 6 to 8 and 16.

These repeals do not affect licences granted for periods beginning before 1st October 1984.

Part IIIE+W+S+N.I. Value Added Tax

ChapterShort titleExtent of repeal
1983 c. 55.The Value Added Tax Act 1983.In section 16(5) the words “of a supply of goods or services outside the United Kingdom or" and “supply or".
In Schedule 5, in Group 8, in Note (2), in paragraph (b), the words “or alteration" and paragraph (c).

Part IVE+W+S+N.I. Customs and Excise: Miscellaneous

ChapterShort titleExtent of repeal
1979 c. 58.The Isle of Man Act 1979.In Schedule 1, paragraph 25.
1982 c. 39.The Finance Act 1982.Section 2.
1983 c. 28.The Finance Act 1983.Section 2.
1983 c. 55.The Value Added Tax Act 1983.In section 24(3)(b) the figure “7".

PART VE+W+S+N.I. INCOME TAX AND CORPORATION TAX: GENERAL

ChapterShort titleExtent of repeal
1970 c.10.The Income and Corporation Taxes Act 1970.Section 310(1), (2) and (4).
In section 343(1), in paragraph (a), the words from “which takes" to “this section" and the proviso.
1972 c.41.The Finance Act 1972.Section 96.
In Schedule 18, paragraph 2(1).
1979 c.30.The Finance Act 1974.Section 10(3).
In paragraph 14(1)(a) of Schedule 1, the words “employee-controlled company", in both places.
1975 c.22.The Oil Taxation Act 1975.Section 17(3).
1980 c.48.The Finance Act 1980.Section 58.
In Schedule 10, in paragraph 13, the words “(not exceeding £50 monthly)".
1982 c.39.The Finance Act 1982.Section 35(3).
Section 40(4) and (5).
In Section 72(7), the words “on or before 31st March 1987".
1982 c. 50.The Insurance Companies Act 1982.In Schedule 5, paragraph 24.
1983 c.28.The Finance Act 1983.Section 20(4).

1The repeals in section 310 of the Income and Corporation Taxes Act 1970 and Schedule 18 to the Finance Act 1972 do not have effect with respect to any financial year ending before 1st April 1986.E+W+S+N.I.

2The repeals in section 343 of the Income and Corporation Taxes Act 1970 and section 58 of the Finance Act 1980 have effect from 6th April 1985.E+W+S+N.I.

3The repeals in section 96 of the Finance Act 1972 and section 10(3) of the Finance Act 1974 do not have effect with respect to any financial year ending before 1st April 1985.E+W+S+N.I.

4The repeals in Schedule 1 to the Finance Act 1974 shall have effect in relation to payments of interest made after the passing of this Act.E+W+S+N.I.

5The repeal of section 17(3) of the Oil Taxation Act 1975 has effect with respect to any advance corporation tax which is, within the meaning of section 77 of this Act, advance corporation tax paid by the company in respect of distributions in an accounting period of the company ending on or after 1st April 1984.E+W+S+N.I.

6The repeal in paragraph 13 of Schedule 10 to the Finance Act 1980 has effect from the day appointed under section 39(9) of this Act.E+W+S+N.I.

7The repeal in section 40 of the Finance Act 1982 has effect in relation to any right to acquire shares which is obtained after 5th April 1984.E+W+S+N.I.

8The repeal in section 20(4) of the Finance Act 1983 has effect in relation to payments made on or after 6th April 1984.E+W+S+N.I.

PART VIE+W+S+N.I. INCOME TAX: THE ADDITIONAL RATE

ChapterShort titleExtent of repeal
1970 c.10.The Income and Corporation Taxes Act 1970.In section 30(3), the words “or additional".
In section 36(1), the words “or additional".
In section 38(2) the words from “and in determining" to “investment income".
In sections 403(1), 424(c), 430(1), 457(1) and 458(1) the words “or additional".
1971 c.68.The Finance Act 1971.Section 32(3) and (4).
Section 34(4).
In Schedule 7, in paragraph 2(2), the words “or additional".
1972 c.41.The Finance Act 1972.In section 87(6), the words “or additional".
In Schedule 16, in paragraph 5(6A), the words “or additional".
1973 c.51.The Finance Act 1973.In section 44, the words “or additional".
In section 59(2), the words from “the additional rate" to “them and".
1974 c.30.The Finance Act 1974.Section 15.
In section 16(1), the words following “subsection (2) below".
In section 43(1), the words from “In this subsection" onwards.
In Schedule 7, paragraph 1 and, in paragraph 9(5), the words from “and" onwards.
1975 c.7.The Finance Act 1975.In Schedule 2, in paragraph 19(1A) the words “or additional".
1980 c.48.The Finance Act 1980.In section 24(3), the words from “or over which" to “additional rate", the word “respectively", where it first occurs, and the words “and the investment income threshold".

The repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid.

PART VIIE+W+S+N.I. FOREIGN EARNINGS AND EMOLUMENTS

ChapterShort titleExtent of repeal
1970 c. 10.The Income and Corporation Taxes Act 1970.In section 188(2), the words from “in respect of one-half" to “charged" and paragraph (a).
In Schedule 8, in paragraph 12, the words “(2) or".
In Part III of Schedule 12, in paragraph 2(3) the words “(3) and".
1974 c. 30.The Finance Act 1974.Section 23(3).
In Schedule 2, paragraph 3.
1975 c. 14.The Social Security Act 1975.In Schedule 2, in paragraph 3(2), paragraph (cc).
1975 c. 15.The Social Security (Northern Ireland) Act 1975.In Schedule 2, in paragraph 3(2), paragraph (cc).
1977 c. 36.The Finance Act 1977.In section 31(2), the words from the beginning to “emoluments); and".
In Schedule 7, paragraphs 2, 3, 4(3), (4) and 5, in paragraph 9 the words “or 2", and paragraph 10.
1978 c. 42.The Finance Act 1978.Section 27.
Schedule 4.

1The repeals in subsection (2) of section 188 of, and in Schedule 8 to, the Taxes Act have effect where the relevant date (within the meaning of that section) falls after 13th March 1984 but subject to subsection (8) of section 30 of this Act.E+W+S+N.I.

2The repeal of section 23(3) of the Finance Act 1974 and the repeal in Schedule 12 of the Taxes Act have effect in relation to the year 1985-86 and subsequent years of assessment but subject to subsection (4) of section 30 of this Act.E+W+S+N.I.

3The repeal in Schedule 2 of the Finance Act 1974 has effect in relation to the year 1989-90 and subsequent years of assessment.E+W+S+N.I.

4The repeals in the Acts of 1975, section 31(2) of, and Schedule 7 to, the Finance Act 1977 and the Finance Act 1978 have effect for the year 1985-86 and subsequent years of assessment.E+W+S+N.I.

PART VIIIE+W+S+N.I. CAPITAL GAINS

ChapterShort titleExtent of repeal
1979 c.14.The Capital Gains Tax Act 1979.Section 6.
Sections 8 and 9.
In section 29A, in subsection (2), the words “Except in the case specified in subsection (4) below" and, in paragraph (a), the words “or the corresponding disposal is made by an excluded person".
Section 32(5) and (6).
In sections 137(4)(aa) and 138(1)(aa), the words “to buy or sell shares in a company"
Section 148.
1980 c.48.The Finance Act 1980.Section 82.
1982 c.39.The Finance Act 1982.Section 85.

1The repeal of sections 6, 8, 9 and 148 of the Capital Gains Tax Act 1979 and of section 82 of the Finance Act 1980 and section 85 of the Finance Act 1982 has effect with respect to disposals on or after 6th April 1984.E+W+S+N.I.

2The repeals in section 29A of the Capital Gains Tax Act 1979 have effect in relation to disposals and acquisitions on or after 6th April 1983.E+W+S+N.I.

3The repeals in section 32 of that Act have effect where the disposal by the person who is neither resident nor ordinarily resident in the United Kingdom is made on or after 6th April 1985.E+W+S+N.I.

4The repeals in sections 137(4)(aa) and 138(1)(aa) of that Act have effect in relation to any abandonment or other disposal on or after 6th April 1984.E+W+S+N.I.

Part IXE+W+S+N.I. Capital Transfer Tax

ChapterShort titleExtent of repeal
1975 c. 7.The Finance Act 1975.In section 26(2), the words from the beginning to “respectively, and".
In section 51(1), the definition of “enactment".
Section 51(3).
In Schedule 4, in paragraph 19(4), the words “to any person" and the words “of that person".
In Schedule 4, paragraph 44.
1976 c. 40.The Finance Act 1976.In section 76(3)(b), the words from “or the value" onwards.
Section 105(3) and (4).
Section 114(8).
In Schedule 11, paragraph 2.
1982 c. 39.The Finance Act 1982.In section 94(6), the words from “and, in" onwards.
In Schedule 17, paragraphs 9, 18 and 28.

The repeal of section 114(8) of the Finance Act 1976 has effect as from 1st April 1983.

Part XE+W+S+N.I. Stamp Duty

ChapterShort titleExtent of repeal
1891 c. 39.The Stamp Act 1891.In section 75(1), the words “not exceeding thirty-five years".
1963 c. 25.The Finance Act 1963.In Schedule 11, Part I.
1974 c. 30.The Finance Act 1974.In Schedule 11, in Part I, pararagraphs 3 and 4, in Part II, paragraphs 13 and 14 and Part III
1980 c. 48.The Finance Act 1980.Section 95(1).
1982 c. 39.The Finance Act 1982.Section 128(1)

Part XIE+W+S+N.I. National Insurance Surcharge

ChapterShort titleExtent of repeal
1976 c. 85.The National Insurance Surcharge Act 1976.The whole Act.
1977 c. 36.The Finance Act 1977.Section 57.
1978 c. 42.The Finance Act 1978.Section 75
1980 c. 48.The Finance Act 1980.In section 118(4), the words from “and section 57" to “surcharge)".
1982 c. 39.The Finance Act 1982.Section 143.
1982 c. 55.The National Insurance Surcharge Act 1982.The whole Act.
1983 c. 28.The Finance Act 1983.Section 42.
In section 46(4), the words from “and section 57" to “surcharge)".

These repeals have effect with respect to earnings paid on or after 6th April 1985.

Part XIIE+W+S+N.I. Development Land Tax

ChapterShort titleExtent of repeal
1976 c. 24.The Development Land Tax Acxt 1976.In section 19A(1), the words “and before 1st April 1984".
In section 26, subsection (2) and, in subsection (3), the words “or subsection (2)".
In section 40, in subsection (1), the words “which, at that time, is development land" and subsection (8).
In section 47(1A), the words “are begun on or before 31st December 1984 and".
In Schedule 8, in paragraph 45(1), (3), (4), (5) and (7)(b), the words “or half-yearly".

PART XIIIE+W+S+N.I. SPECIAL AND GENERAL COMMISSIONERS

ChapterShort titleExtent of repeal
1970 c.9.The Taxes Management Act 1970.In section 45, in subsection (1) the words “or any two or more Special Commissioners", and subsections (2), (4), (5) and (6).
In section 55(11) the words from the beginning to “and".

Part XIVE+W+S+N.I. Miscellaneous

ChapterShort titleExtent of repeal
1968 c. 13.The National Loans Act 1968.In section 3(5), the words from “and" to “future Act".
1972 c. 41.The Finance Act 1972.Section 132.
1975 c. 7.The Finance Act 1975.Section 55.
1975 c. 22.The Oil Taxation Act 1975.In section 3(4), the word “or" at the end of paragraph (d).
1978 c. 42.The Finance Act 1978Section 78.
1982 c. 39.The Finance Act 1982.Section 154.