<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48" NumberOfProvisions="120" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-11-23"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/1980/48/section/4</dc:identifier><dc:title>Finance Act 1980</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1980-11-01</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-21</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2016-11-23</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1980/48/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1980/48" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1980/48/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1980/48/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1980/48/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1980/48/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/1991-02-01" title="1991-02-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/1991-02-01" title="1991-02-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1980/48/section/4/1994-09-01" title="1994-09-01"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1980/48" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1980/48/section/3" title="Provision; Section 3"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1980/48/section/3" title="Provision; Section 3"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1980/48/section/5" title="Provision; Section 5"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1980/48/section/5" title="Provision; Section 5"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1980"/><ukm:Number Value="48"/><ukm:EnactmentDate Date="1980-08-01"/></ukm:PrimaryMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative Date="2025-03-20" Size="13423863" URI="http://www.legislation.gov.uk/ukpga/1980/48/pdfs/ukpga_19800048_en.pdf" Print="true"/></ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="141"/>
									<ukm:BodyParagraphs Value="57"/>
									<ukm:ScheduleParagraphs Value="84"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/body" NumberOfProvisions="57" RestrictStartDate="2012-07-17"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/part/I" NumberOfProvisions="9" id="part-I" RestrictStartDate="2008-07-21"><Number>Part I</Number><Title> Excise Duties</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1994-09-01"><Title> Vehicles excise duty Great Britain. <CommentaryRef Ref="c10381381"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/section/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4" id="section-4"><Pnumber>4</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/section/4/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/1" id="section-4-1"><Pnumber><CommentaryRef Ref="c10381391"/>1</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/section/4/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/2" id="section-4-2"><Pnumber PuncAfter=")(3)">2</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c10381401"/></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/section/4/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/4" id="section-4-4"><Pnumber><CommentaryRef Ref="c10381391"/>4</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/section/4/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/5" id="section-4-5"><Pnumber><CommentaryRef Ref="c10381391"/>5</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/section/4/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/6" id="section-4-6"><Pnumber><CommentaryRef Ref="c10381391"/>6</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1980/48/section/4/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/7" id="section-4-7"><Pnumber><CommentaryRef Ref="c10381391"/>7</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P2para></P2></P1para></P1></P1group></Part></Body></Primary><Commentaries><Commentary id="c10381381" Type="C"><Para><Text>The text of ss. 4, 5, 7(1) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991</Text></Para></Commentary><Commentary id="c10381391" Type="F"><Para><Text><CitationSubRef id="c00050" URI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/1/4" UpTo="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/1/7" Type="group" StartSectionRef="section-4-1-4" EndSectionRef="section-4-1-7">S. 4(1)(4)-(7)</CitationSubRef> repealed (1.9.1994) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00051" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>, <CitationSubRef id="c00052" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00051" SectionRef="section-65">ss. 65</CitationSubRef>, <CitationSubRef id="c00053" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/66/1" CitationRef="c00051" SectionRef="section-66-1">66(1)</CitationSubRef>, <CitationSubRef id="c00054" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/1" Operative="true" CitationRef="c00051" SectionRef="schedule-5-part-1">Sch. 5 Pt. 1</CitationSubRef> (with <CitationSubRef id="c00055" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00051" SectionRef="section-57-4">s. 57(4)</CitationSubRef>)</Text></Para></Commentary><Commentary id="c10381401" Type="F"><Para><Text><CitationSubRef id="c00056" URI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/2/3" SectionRef="section-4-2-3">Ss. 4(2)(3)</CitationSubRef>, <CitationSubRef id="c00057" URI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/5/2/3" SectionRef="section-5-2-3">5(2)(3)</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00058" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>, <CitationSubRef id="c00059" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6" CitationRef="c00058" SectionRef="section-139-6">s. 139(6)</CitationSubRef>, <CitationSubRef id="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" CitationRef="c00058" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>