Law

Finance Act 1989

United Kingdom · statute

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In force since 2026-03-18, as the publisher states.

Copy read on 2026-11-08. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 215 provisions
  1. Title and introductory text
  2. 1 Rates.
  3. 2 Reliefs.
  4. 3 Original gravity of beer.
  5. 4 Blending made-wines etc.
  6. 5 Description as beer.
  7. 6 Rates.
  8. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  9. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  10. 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  11. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  12. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  13. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  14. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  15. 14 Dishonoured cheques.
  16. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  17. 16 Time limits for proceedings.
  18. 17 Disbursements in Port of London.
  19. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  20. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  21. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  22. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  23. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  24. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  25. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  26. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  27. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  28. 27 Relief from car tax where vehicle leased to the handicapped.
  29. 28 Reliefs from duties and taxes for persons enjoying certain immunities and privileges.
  30. 29 Recovery of overpaid excise duty and car tax.
  31. 33 Married couples.
  32. 34 Charge and rate of corporation tax for financial year 1989.
  33. 35 Corporation tax: small companies.
  34. 36 Schedule E: revised Cases.
  35. 37 Schedule E: assessment on receipts basis.
  36. 38 Schedule E: unpaid emoluments.
  37. 39 Schedule E: unremitted emoluments.
  38. 40 Schedule E: emoluments already paid.
  39. 41 Schedule E: pensions etc.
  40. 42 Schedule E: supplementary.
  41. 43 Schedule D: computation
  42. 44 Companies with investment business and insurance companies: computation
  43. 45 PAYE: meaning of payment.
  44. 46 Relief for interest.
  45. 47 Close company loans: business expansion scheme.
  46. 48 Close company loans: material interest.
  47. 49 Car benefits.
  48. 50 Security assets and services.
  49. 51 Assets used partly for security.
  50. 52 Security: supplementary.
  51. 53 Employees earning £8,500 or more and directors.
  52. 54 Relief.
  53. 55 Eligible contracts.
  54. 56 Certification of contracts.
  55. 57 Medical insurance: supplementary.
  56. 58 Payroll deduction scheme.
  57. 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  58. 60 British Museum and Natural History Museum.
  59. 61 Profit-related pay.
  60. 62 Savings-related share option schemes.
  61. 63 Profit sharing schemes.
  62. 64 Share option and profit sharing schemes: shares of consortium member.
  63. 65 Employee share schemes: material interest.
  64. 66 Priority share allocations for employees etc.
  65. 67 Tax relief.
  66. 68 Principal charges to tax.
  67. 69 Chargeable events.
  68. 70 Chargeable amounts.
  69. 71 Further charges to tax: borrowing.
  70. 72 Limit on chargeable amount.
  71. 73 Information.
  72. 74 Interpretation.
  73. 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  74. 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  75. 81 Offshore funds operating equalisation arrangements.
  76. 82 Calculation of profits: bonuses etc
  77. 82A Calculation of profits: policy holders' tax
  78. 82B Unappropriated surplus on valuation
  79. 82C Relevant financial reinsurance contracts
  80. 82D Treatment of profits: life assurance — adjustment consequent on change in Insurance Prudential Sourcebook
  81. 82E Section 82D: treatment of transferors under insurance business transfer schemes
  82. 82F Section 82D: treatment of transferees under insurance business transfer schemes
  83. 83 Receipts to be taken into account.
  84. 83XA Structural assets
  85. 83YA Changes in value of assets brought into account: non-profit companies
  86. 83YB Meaning of “appropriate line 51 amount” for purposes of s.83YA
  87. 83YC FAFTS: charge in relevant period of account
  88. 83YD FAFTS: deduction in subsequent periods of account
  89. 83YE Regulations: apportionment and redefining “financial reinsurance arrangement”
  90. 83YF Financial reinsurance arrangements: further provision
  91. 83ZA Contingent loans
  92. 83A Meaning of “brought into account”.
  93. 83B Changes in recognised accounts: attribution of amounts carried forward under s.432F of Taxes Act 1988
  94. 83AA Amounts added to long term insurance fund of a company in excess of that company’s loss.
  95. 83AB Treatment of surplus where there is a subsequent transfer of business from the company etc.
  96. 84 Interpretation of sections 85 to 89 and further provisions about insurance companies.
  97. 85 Charge of certain receipts of basic life assurance business.
  98. 85A Excess adjusted life assurance trade profits
  99. 86 Spreading of relief for acquisition expenses.
  100. 87 Management expenses.
  101. 88 Corporation tax: policy holders’ share of profits.
  102. 88A Lower corporation tax rate on certain insurance company profits.
  103. 89 Policy holders’ share of profits.
  104. 89A Modification of sections 82 to 83A, 88 and 89 in relation to overseas life insurance companies.
  105. 90 Life policies etc. held by companies.
  106. 90A Interpretation
  107. 91 Premiums trust funds: stock lending.
  108. 92 Regulations about underwriters etc.
  109. 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  110. 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  111. 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  112. 96 Securities: miscellaneous.
  113. 97 Set-off of ACT where companies remain in the same group.
  114. 98 Restriction on set-off of ACT.
  115. 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  116. 100 Change in ownership of company.
  117. 101 Treatment of convertible shares or securities for purposes relating togroup relief etc.
  118. 102 Surrender of company tax refund etc. within group.
  119. 103 Repeal of apportionment provisions.
  120. 104 Meaning of “close company”.
  121. 105 Small companies’ rate not available to certain close companies.
  122. 106 Restriction on payment of tax credits.
  123. 107 Close companies: consequential amendments.
  124. 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  125. 109 Settlements where settlor retains interest in settled property.
  126. 110 Residence of trustees.
  127. 111 Residence of personal representatives.
  128. 112 Security: trades etc.
  129. 113 Security: trades etc. (supplementary).
  130. 114 Relief for pre-trading expenditure.
  131. 115 Double taxation: tax credits.
  132. 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  133. 117–120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  134. 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  135. 122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  136. 123 Increase of chattel exemption.
  137. 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  138. 125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  139. 126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  140. 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  141. 128 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  142. 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  143. 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  144. 131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  145. 132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  146. 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  147. 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  148. 135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  149. 136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  150. 137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  151. 138 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  152. 139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  153. 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  154. 141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  155. 142 Power to call for documents and information.
  156. 143 Power to call for papers of tax accountant.
  157. 144 Restrictions on powers under TMA ss.20 and 20A.
  158. 145 Falsification etc. of documents.
  159. 146 Entry with warrant to obtain documents.
  160. 147 Procedure where documents etc. are removed.
  161. 148 Interpretation.
  162. 149 Assessments founded on fraudulent or negligent conduct.
  163. 150 Further assessments: claims etc.
  164. 151 Assessment of trustees etc.
  165. 152 Distress for non-payment of tax.
  166. 153 Priority in cases of distraint by others.
  167. 154 Recovery of tax from debtor in Scotland.
  168. 155 Priority in cases of poinding etc. by others in Scotland.
  169. 156 Interest on overdue tax.
  170. 157 Effect of certain claims on interest.
  171. 158 Small amounts of interest.
  172. 159 Interest on tax in case of failure or error.
  173. 160 Determinations under TMA s. 88.
  174. 161 Tax carrying interest under TMA ss. 86 and 88.
  175. 162 Failure to make return.
  176. 163 Incorrect return, accounts etc.
  177. 164 Special returns, information etc.
  178. 165 Special penalties in the case of certain returns.
  179. 166 Assisting in preparation of incorrect return etc.
  180. 167 Determination of penalties.
  181. 168 Amendments consequential on section 167.
  182. 169 Time limits.
  183. 170 Up-rating of certain penalties.
  184. 171 Gifts to housing associations.
  185. 172 Abatement of exemption where claim settled out of beneficiary’s ownresources.
  186. 173 Insurance: abolition of certain duties.
  187. 174 Unit trusts.
  188. 175 Stamp duty: stock exchange nominees
  189. 176 Stamp duty reserve tax: stock exchange nominees
  190. 177 Stamp duty reserve tax: information.
  191. 178 Setting of rates of interest.
  192. 179 Provisions consequential on section 178.
  193. 180 Repayment interest: period of accrual.
  194. 181 Broadcasting: additional payments by programme contractors.
  195. 182 Disclosure of information.
  196. 182A Double taxation: disclosure of information.
  197. 183 Government securities: redemption and transfer.
  198. 184 National savings accounts.
  199. 185 Winding up of Redemption Annuities Account.
  200. 186 Interpretation etc.
  201. 187 Repeals.
  202. 188 Short title.
  203. SCHEDULE 1 Vehicles Excise Duty: Rates
  204. SCHEDULE 2 Vehicles Excise Duty: Special Machines
  205. SCHEDULE 3
  206. SCHEDULE 4
  207. SCHEDULE 5 Employee Share Ownership Trusts
  208. SCHEDULE 10
  209. SCHEDULE 11
  210. SCHEDULE 12 Close Companies
  211. SCHEDULE 13 Capital Allowances: Miscellaneous Amendments
  212. SCHEDULE 14
  213. SCHEDULE 15
  214. SCHEDULE 16 Broadcasting: Additional Payments by Programme Contractors
  215. SCHEDULE 17 Repeals

Proposed changes to this act

No one has proposed a change to this act yet.

215 provisions

105 Small companies’ rate not available to certain close companies.

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106 Restriction on payment of tax credits.

(1) In section 231 of the Taxes Act 1988 (tax credits for certain recipientsof qualifying distributions) in subsection (3) after the words “made and”there shall be inserted the words “subject to subsections (3A) to (3D)below” and after that subsection there shall be inserted— (3A) Subject to subsection (3B) below, where it appears to the inspector that,in any accounting period of a company at the end of which it is a closeinvestment-holding company— (a) arrangements relating to the distribution of the profits of the companyexist or have existed the main purpose of which or one of the main purposesof which is to enable payments, or payments of a greater amount, to be madeto any one or more individuals under subsection (3) above in respect of suchan excess as is mentioned in that subsection, and (b) by virtue of those arrangements, any eligible person— (i) receives a qualifying distribution consisting of a payment made by thecompany on the redemption, repayment or purchase of its own shares, or (ii) receives any other qualifying distribution in respect of shares in orsecurities of the company, where the amount or value of the distribution isgreater than might in all the circumstances have been expected but for thearrangements, the entitlement of the eligible person to have paid to him undersubsection (3) above all or part of a tax credit in respect of anydistribution made by the company in the period shall be restricted to suchextent as appears to the inspector to be just and reasonable. (3B) Subsection (3A) above does not apply in relation to a tax credit inrespect of a dividend paid by a company in any accounting period in respectof its ordinary share capital if— (a) throughout the period, the company’s ordinary share capital consisted ofonly one class of shares, and (b) no person waived his entitlement to any dividend which would have becomepayable by the company in the period or failed to receive any dividend whichhad become due and payable to him by the company in the period. (3C) In subsection (3A) above— “arrangements” means arrangements of any kind whether inwriting or not, “close investment-holding company” has the meaning given bysection 13A, and “eligible person”, in relation to a qualifying distribution,means an individual resident in the United Kingdom who would (apart fromsubsection (3A) above) be entitled to have paid to him under subsection (3)above all or part of a tax credit in respect of the distribution. (3D) In determining under subsection (3) above whether a person is entitled tohave any excess of tax credit paid to him in a case where subsection (3A)above applies, tax credits shall be set against income tax in the order thatresults in the greatest payment in respect of the excess. (2) This section shall have effect in relation to distributions made bycompanies in accounting periods beginning after 31st March 1989.

Propose a change

107 Close companies: consequential amendments.

Schedule 12 to this Act (in which Part I contains administrativeprovisions relating to close companies and Part II makes amendments connectedwith section 103 above) shall have effect.

Propose a change

108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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109 Settlements where settlor retains interest in settled property.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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110 Residence of trustees.

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111 Residence of personal representatives.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) In section 824(9) of the Taxes Act 1988 (repayment supplements), for the words from “or, in” to “section 701)” there shall be substituted the words “or personal representatives (within the meaning of section 111 of the Finance Act 1989)”. (5) ... this section shall apply for the year 1989-90 and subsequent years of assessment. (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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112 Security: trades etc.

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113 Security: trades etc. (supplementary).

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114 Relief for pre-trading expenditure.

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115 Double taxation: tax credits.

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116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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117–120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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123 Increase of chattel exemption.

(1) In the following enactments, namely— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) section 25(7) of that Act (information about assets disposed of), for “£3,000”, in each place where it occurs, there shall besubstituted “£6,000”. (2) This section applies to disposals on or after 6th April 1989 andaccordingly, in relation to subsection (1)(b) above, to assets acquired on orafter that date.

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124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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128 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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138 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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142 Power to call for documents and information.

(1) Section 20 of the Taxes Management Act 1970 (power tocall for documents of taxpayer and others) shall be amended in accordance withsubsections (2) to (8) below. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) Subsections (4) and (5) shall be omitted. (6) In subsection (6)— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) the words “and in relation” onwards shall be omitted. (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (10) This section shall apply with respect to notices given on or after the day on which this Act is passed.

Propose a change

143 Power to call for papers of tax accountant.

(1) In section 20A of the Taxes Management Act 1970 (powerto call for papers of tax accountant) for the lasr sentence of subsection (1)there shall be substituted— (1A) The reference to documents in subsection (1) above does not include— (a) personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or (b) journalistic material (as defined in section 13 of that Act). (1B) Subject to subsection (1A) above, the reference to documents in subsection(1) above is to those specified or described in the notice in question;and— (a) the notice shall require documents to be delivered within such time (whichshall not be less than thirty days after the date of the notice) as may bespecified in the notice; and (b) the inspector may take copies of them or of extracts from them. (2) This section shall apply with respect to notices given on or after the dayon which this Act is passed.

Propose a change

144 Restrictions on powers under TMA ss.20 and 20A.

(1) Section 20B of the Taxes Management Act 1970(restrictions on powers under sections 20 and 20A) shall be amended as follows. (2) In subsection (1), after the word “question” there shall be inserted the words “, or to furnish the particulars in question”. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) In subsection (2), after the words “deliver documents”, in the first place where they occur, there shall be inserted the words “or furnish particulars”. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) In subsection (7), the words from “to a person” to “daughter”shall be omitted. (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) This section shall apply with respect to notices given on or after the day on which this Act is passed.

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145 Falsification etc. of documents.

(1) After section 20B of the Taxes Management Act 1970there shall be inserted— Falsification etc. of documents. 20BB (1) Subject to subsections (2) to (4) below, a person shall be guilty of anoffence if he intentionally falsifies, conceals, destroys or otherwisedisposes of, or causes or permits the falsification, concealment, destructionor disposal of, a document which— (a) he has been required by a notice under section 20 or 20A above, or (b) he has been given an opportunity in accordance with section 20B(1) above, to deliver, or to deliver or make available for inspection. (2) A person does not commit an offence under subsection (1) above if heacts— (a) with the written permission of a General or Special Commissioner, theinspector or an officer of the Board, (b) after the document has been delivered or, in a case within section 20(3)or (8A) above, inspected, or (c) after a copy has been delivered in accordance with section 20B(4) or (14)above and the original has been inspected. (3) A person does not commit an offence under subsection (1)(a) above if heacts after the end of the period of two years beginning with the date on whichthe notice is given, unless before the end of that period the inspector or anofficer of the Board has notified the person in writing that the notice hasnot been complied with to his satisfaction. (4) A person does not commit an offence under subsection (1) (b) above if heacts— (a) after the end of the period of six months beginning with the date on whichan opportunity to deliver the document was given, or (b) after an application for consent to a notice being given in relation tothe document has been refused. (5) A person guilty of an offence under subsection (1) above shall beliable— (a) on summary conviction, to a fine not exceeding the statutory maximum; (b) on conviction on indictment, to imprisonment for a term not exceeding twoyears or to a fine or to both. (2) This section shall apply to any falsification, concealment, destructionor disposal of a document occurring on or after the day on which this Act ispassed.

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146 Entry with warrant to obtain documents.

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147 Procedure where documents etc. are removed.

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