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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1986/41/section/83</dc:identifier><dc:title>Finance Act 1986</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>1986-07-25</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>2026-04-29</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1986"/><ukm:Number Value="41"/><ukm:EnactmentDate Date="1986-07-25"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/body" NumberOfProvisions="109" RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/part/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/part/III" NumberOfProvisions="31" id="part-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22"><Number>PART III</Number><Title>STAMP DUTY</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/part/III/crossheading/loan-capital-letters-of-allotment-etc" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/part/III/crossheading/loan-capital-letters-of-allotment-etc" NumberOfProvisions="12" RestrictExtent="E+W+S+N.I." id="part-III-crossheading-loan-capital-letters-of-allotment-etc" RestrictStartDate="2024-02-22"><Title> Loan capital, letters of allotment etc.</Title><P1group RestrictStartDate="2009-04-01"><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/section/83" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/83" id="section-83"><Pnumber><CommentaryRef Ref="c13533681"/>83</Pnumber><P1para><Text/></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c13533681" Type="F"><Para><Text>Ss. 80-84 repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00532" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 114)</Citation>, <CitationSubRef CitationRef="c00532" id="c00533" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" SectionRef="section-132">s. 132</CitationSubRef>, <CitationSubRef CitationRef="c00532" id="c00534" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/VI" Operative="true" SectionRef="schedule-19-part-VI">Sch. 19 Pt. VI</CitationSubRef>; and the repealed ss. 80-83 are subject to further amendments by: <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3286" id="c00535" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3286">S.I. 1992/3286</Citation>, <CitationSubRef CitationRef="c00535" id="c00536" URI="http://www.legislation.gov.uk/id/uksi/1992/3286/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00537" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef CitationRef="c00537" id="c00538" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/97" SectionRef="section-97">ss. 97</CitationSubRef>, <CitationSubRef CitationRef="c00537" id="c00539" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/98" SectionRef="section-98">98</CitationSubRef>, <CitationSubRef CitationRef="c00537" id="c00540" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">113</CitationSubRef>, <CitationSubRef CitationRef="c00537" id="c00541" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/VIII" Operative="true" SectionRef="schedule-18-part-VIII">Sch. 18 Pt. VIII</CitationSubRef>, Notes 1, 3, 4; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3177" id="c00542" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3177">S.I. 1998/3177</Citation>, <CitationSubRef CitationRef="c00542" id="c00543" URI="http://www.legislation.gov.uk/id/uksi/1998/3177/regulation/25" Operative="true" SectionRef="regulation-25">regs. 25</CitationSubRef>, <CitationSubRef CitationRef="c00542" id="c00544" URI="http://www.legislation.gov.uk/id/uksi/1998/3177/regulation/27" SectionRef="regulation-27">27</CitationSubRef>, <CitationSubRef CitationRef="c00542" id="c00545" URI="http://www.legislation.gov.uk/id/uksi/1998/3177/regulation/29" SectionRef="regulation-29">29</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00546" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>, <CitationSubRef CitationRef="c00546" id="c00547" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/112/4/6" SectionRef="section-112-4-6">ss. 112(4)(6)</CitationSubRef>, <CitationSubRef CitationRef="c00546" id="c00548" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" SectionRef="section-122">122</CitationSubRef>, <CitationSubRef CitationRef="c00546" id="c00549" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139" SectionRef="section-139">139</CitationSubRef>, <CitationSubRef CitationRef="c00546" id="c00550" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/14/paragraph/18" SectionRef="schedule-14-paragraph-18">Sch. 14 paras. 18</CitationSubRef>, <CitationSubRef CitationRef="c00546" id="c00551" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/14/paragraph/19" SectionRef="schedule-14-paragraph-19">19</CitationSubRef>, <CitationSubRef CitationRef="c00546" id="c00552" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/V/2" Operative="true" SectionRef="schedule-20-part-V-2">Sch. 20 Pt. V(2)</CitationSubRef>, Notes 1, 2 (which amending Sch. 14 paras. 18, 19 are repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00553" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>, <CitationSubRef CitationRef="c00553" id="c00554" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/123/3/4" SectionRef="section-123-3-4">ss. 123(3)(4)</CitationSubRef>, <CitationSubRef CitationRef="c00553" id="c00555" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139" SectionRef="section-139">139</CitationSubRef>, <CitationSubRef CitationRef="c00553" id="c00556" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/V/6" Operative="true" SectionRef="schedule-20-part-V-6">Sch. 20 Pt. V(6)</CitationSubRef> Note); and <Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3629" id="c00557" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3629">S.I. 2001/3629</Citation>, <CitationSubRef CitationRef="c00557" id="c00558" URI="http://www.legislation.gov.uk/id/uksi/2001/3629/article/7" SectionRef="article-7">arts. 7</CitationSubRef>, <CitationSubRef CitationRef="c00557" id="c00559" URI="http://www.legislation.gov.uk/id/uksi/2001/3629/article/109" SectionRef="article-109">109</CitationSubRef>, <CitationSubRef CitationRef="c00557" id="c00560" URI="http://www.legislation.gov.uk/id/uksi/2001/3629/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>