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UK Coat of Arms, Contains public sector information licensed under the Open Government Licence v3.0.

Finance Act 1983 (c. 28)

Finance Act 1983 1983 CHAPTER 28 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. [13th May 1983] X1 Most Gracious Sovereign, We, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Legislation

Table of Content

1. Duties on spirits, beer, wine, madewine and cider. U.K.

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 U.K.

3. Hydrocarbon oil. U.K.

4. Vehicles excise duty. U.K.

5. Bingo duty and gaming machine licence duty. U.K.

6. “ Deferred payment of excise duty on goods U.K.

127. Deferred payment of excise duty on goods.

7. Imports to and exports from Northern Ireland. U.K.

8. Special provisions as to proof in Northern Ireland.

9. Miscellaneous customs and excise repeals. U.K.

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 U.K.

30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 U.K.

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

35. Phasing out of APRT. U.K.

36. Increased oil allowance for certain new fields. U.K.

37. Reliefs for exploration and appraisal expenditure etc. U.K.

38. Terms of payment to be implied in determining market value. U.K.

39. Exclusion of oil appropriated for production purposes in other fields. U.K.

40. Variation of decisions on claims for allowable expenditure. U.K.

41. Transfers of interests in oil fields. U.K.

42. Miscellaneous U.K.

43. National savings: supplements. U.K.

44. Rates of interest for government lending. U.K.

45. Suspension of certain payments into National Loans Fund in respect of new towns. U.K.

46. Historic Buildings and Monuments Commission for England. U.K.

47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 U.K.

48. “ Exploration and appraisal expenditure U.K.

1. Duties on spirits, beer, wine, madewine and cider. U.K.

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 U.K.

3. Hydrocarbon oil. U.K.

4. Vehicles excise duty. U.K.

5. Bingo duty and gaming machine licence duty. U.K.

6. “ Deferred payment of excise duty on goods U.K.

127. Deferred payment of excise duty on goods.

7. Imports to and exports from Northern Ireland. U.K.

8. Special provisions as to proof in Northern Ireland.

9. Miscellaneous customs and excise repeals. U.K.

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 U.K.

30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 U.K.

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

35. Phasing out of APRT. U.K.

36. Increased oil allowance for certain new fields. U.K.

37. Reliefs for exploration and appraisal expenditure etc. U.K.

38. Terms of payment to be implied in determining market value. U.K.

39. Exclusion of oil appropriated for production purposes in other fields. U.K.

40. Variation of decisions on claims for allowable expenditure. U.K.

41. Transfers of interests in oil fields. U.K.

42. Miscellaneous U.K.

43. National savings: supplements. U.K.

44. Rates of interest for government lending. U.K.

45. Suspension of certain payments into National Loans Fund in respect of new towns. U.K.

46. Historic Buildings and Monuments Commission for England. U.K.

47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 U.K.

48. “ Exploration and appraisal expenditure U.K.

Section 1

1. Duties on spirits, beer, wine, madewine and cider. U.K.

(1) In section 5 of the M1 Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£14·47” there shall be substituted “ £15·19 ” . (2) In section 36 of that Act (excise duty on beer) for “£20·40” and “£0·68” there shall be substituted “ £21·60 ” and “ £0·72 ” respectively. F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) In section 62(1) of that Act (excise duty on cider) for “£8·16” there shall be substituted “ £9·69 ” . (6) This section shall be deemed to have come into force on 16th March 1983. Textual Amendments F1 S. 1(3) repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12) , Sch. 1 Pt. 8 F2 S. 1(4) repealed by Finance Act 1984 (c. 43, SIF 40:1) , s. 128(6) , Sch. 23 Pt. I Marginal Citations M1 1979 c. 4 .

Section 2