Finance Act 1984
| Jurisdiction | UK Non-devolved |
| Citation | 1984 c. 43 |
| Year | 1984 |
Finance Act 1984
1984 CHAPTER 43
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.
[26th July 1984]
X1
X2
Editorial information
X1
Ss. 1-3, 8, 9, 14, 15, 128(1) (6), Schs. 1, 4, 5, 23 Pts. I, IV from group 40:1; ss 10-13, 16, 128(1) (6), Schs. 6, 23 Pt. III from group 40:2; ss 4, 5, 128(1), Sch. 2 from group 107:2; ss 17-62, 72-91, 113-116, 124, 126, 127, 128(1)-(3) (5) (6), Schs. 7-12, 15-18, 22, 23 Pts V-VII, XIII from group 63:1; ss 63-71, 92-100, 128(1)-(3)(6), Schs. 13, 14, 19, 20, 23 Pt. VIII from group 63:2; ss. 101-108, 128(1)(4)(6), Schs 21, 23 Pt. IX from group 65; ss. 109-122, 128(1)(6), Sch. 23 Pt X from group 114; ss. 117, 128(1)(6), Sch. 23 Part XI from 113:1; 125, 128(1)(6), Sch. 23 Pt. XIV from group 99:3; ss. 6, 7, 128(1)(6), Sch. 3, 23 Pt. II from group 12:2
X2
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act
Commencement Information
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Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of the day.
Modifications etc. (not altering text)
C1
Act amended (27.7.1993) by 1993 c. 34, s. 84(3)
(1)
In section 5 of the
M1
Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£15.19" there shall be substituted
“ £ 15.48 ”
.
(2)
In section 36 of that Act (excise duty on beer) for “£21.60" and “£0.72" there shall be substituted
“ £24.00 ”
and
“ £0.80 ”
respectively.
(3)
For the provisions of Schedule 1 to that Act (rates of excise duty on wine) there shall be substituted the provisions of Schedule 1 to this Act.
(4)
The rates of duty on made-wine shall be the same as those on wine and, accordingly, in section 55(1) of that Act for the words “ Schedule 2" there shall be substituted the words
“ Schedule 1 ”
.
(5)
In section 62(1) of that Act (excise duty on cider) for “£9.69" there shall be substituted
“ £14.28 ”
F1
...
.
(6)
This section, and Schedule 1 to this Act, other than the paragraphs headed “Interpretation", shall be deemed to have come into force on 14th March 1984.
Marginal Citations
M1
1979 c. 4.
Amendments (Textual)
F1
Words in s. 1(5) omitted (1.9.2010) by virtue of The Alcoholic Liquor Duties (Definition of Cider) Order 2010 (S.I. 2010/1914), arts. 1(2), 3(a) (with art. 1(3))
Amendments (Textual)
F2
S. 2 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. I
(1)
In section 6(1) of the
M2
Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil) for “£0.1630" (light oil) and “£0.1382" (heavy oil) there shall be substituted
“ £0.1716 ”
and
“ £0.1448 ”
respectively.
(2)
In section 11(1)(a) of that Act (rebate on kerosene, other than aviation turbine fuel) for the words “of £0.0022 a litre less than" there shall be substituted the words
“ equal to ”
.
(3)
This section shall be deemed to have come into force at 6’oclock in the evening of 13th March 1984.
Marginal Citations
M2
1979 c. 5.
(1)
F3
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