<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/1982/39" IdURI="http://www.legislation.gov.uk/id/ukpga/1982/39" NumberOfProvisions="158" 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="2026-04-01"><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/1982/39/schedule/13/paragraph/4</dc:identifier><dc:title>Finance Act 1982</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>1982-10-01</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>2026-05-07</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1982/39/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1982/39" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1982/39/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1982/39/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1982/39/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1982/39/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/1991-02-01" title="1991-02-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/1991-02-01" title="1991-02-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4/1992-03-06" title="1992-03-06"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13" title="Schedule 13"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/3" title="Paragraph; Schedule 13 Paragraph 3"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/3" title="Paragraph; Schedule 13 Paragraph 3"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/5" title="Paragraph; Schedule 13 Paragraph 5"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/5" title="Paragraph; Schedule 13 Paragraph 5"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1982"/><ukm:Number Value="39"/></ukm:PrimaryMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative Date="2025-03-20" Size="19595536" URI="http://www.legislation.gov.uk/ukpga/1982/39/pdfs/ukpga_19820039_en.pdf" Print="true"/></ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="175"/>
									<ukm:BodyParagraphs Value="69"/>
									<ukm:ScheduleParagraphs Value="106"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="13"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Schedules RestrictStartDate="2026-04-01"><Title> Schedules</Title><Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13" IdURI="http://www.legislation.gov.uk/id/ukpga/1982/39/schedule/13" NumberOfProvisions="11" id="schedule-13" RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-03-06"><Number>
          <CommentaryRef Ref="c13234951"/>Schedule 13</Number><ScheduleBody><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1982/39/schedule/13/part/I" NumberOfProvisions="7" RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-03-06" id="schedule-13-part-I"><Number>
            <CommentaryRef Ref="c13234971"/>Part I</Number><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/part/I/crossheading/receipts-etc-which-are-not-treated-as-disposals-but-affect-relevant-allowable-expenditure" IdURI="http://www.legislation.gov.uk/id/ukpga/1982/39/schedule/13/part/I/crossheading/receipts-etc-which-are-not-treated-as-disposals-but-affect-relevant-allowable-expenditure" NumberOfProvisions="1" id="schedule-13-part-I-crossheading-receipts-etc-which-are-not-treated-as-disposals-but-affect-relevant-allowable-expenditure"><Title> Receipts <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> which are not treated as disposals but affect relevant allowable expenditure</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1982/39/schedule/13/paragraph/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1982/39/schedule/13/paragraph/4" RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-03-06" id="schedule-13-paragraph-4"><Pnumber><CommentaryRef Ref="c13235151"/>4</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></Pblock></Part></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c13235151" Type="F"><Para><Text><CitationSubRef id="c00518" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/schedule/13" SectionRef="schedule-13">Schedule 13</CitationSubRef> repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c00519" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>, <CitationSubRef id="c00520" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c00519" SectionRef="section-289">ss. 289</CitationSubRef>, <CitationSubRef id="c00521" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c00519" SectionRef="section-290">290</CitationSubRef>, <CitationSubRef id="c00522" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c00519" SectionRef="schedule-12">Sch. 12</CitationSubRef> (with <CitationSubRef id="c00523" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c00519" SectionRef="section-201-3">s. 201(3)</CitationSubRef>, <CitationSubRef id="c00524" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/20" CitationRef="c00519" SectionRef="schedule-11-paragraph-20">Sch. 11 paras. 20</CitationSubRef>, <CitationSubRef id="c00525" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c00519" SectionRef="schedule-11-paragraph-22">22</CitationSubRef>, <CitationSubRef id="c00526" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c00519" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>, <CitationSubRef id="c00527" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c00519" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>)</Text></Para></Commentary><Commentary id="c13234971" Type="F"><Para><Text><CitationSubRef id="c00558" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/schedule/13" SectionRef="schedule-13">Schedule 13</CitationSubRef> repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c00559" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>, <CitationSubRef id="c00560" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c00559" SectionRef="section-289">ss. 289</CitationSubRef>, <CitationSubRef id="c00561" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c00559" SectionRef="section-290">290</CitationSubRef>, <CitationSubRef id="c00562" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c00559" SectionRef="schedule-12">Sch.12</CitationSubRef> (with <CitationSubRef id="c00563" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c00559" SectionRef="section-201-3">s. 201(3)</CitationSubRef>, <CitationSubRef id="c00564" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/20" CitationRef="c00559" SectionRef="schedule-11-paragraph-20">Sch. 11 paras. 20</CitationSubRef>, <CitationSubRef id="c00565" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c00559" SectionRef="schedule-11-paragraph-22">22</CitationSubRef>, <CitationSubRef id="c00566" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c00559" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>, <CitationSubRef id="c00567" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c00559" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>)</Text></Para></Commentary><Commentary id="c13234951" Type="F"><Para><Text><CitationSubRef id="c00618" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/schedule/13" SectionRef="schedule-13">Schedule 13</CitationSubRef> repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c00619" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>, <CitationSubRef id="c00620" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c00619" SectionRef="section-289">ss. 289</CitationSubRef>, <CitationSubRef id="c00621" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c00619" SectionRef="section-290">290</CitationSubRef>, <CitationSubRef id="c00622" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c00619" SectionRef="schedule-12">Sch.12</CitationSubRef> (with <CitationSubRef id="c00623" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c00619" SectionRef="section-201-3">s. 201(3)</CitationSubRef>, <CitationSubRef id="c00624" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/20" CitationRef="c00619" SectionRef="schedule-11-paragraph-20">Sch. 11 paras. 20</CitationSubRef>, <CitationSubRef id="c00625" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c00619" SectionRef="schedule-11-paragraph-22">22</CitationSubRef>, <CitationSubRef id="c00626" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c00619" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>, <CitationSubRef id="c00627" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c00619" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>