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In force since 2019-01-26, 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.
sha256 61f7186e3a83bddf09700974724f780e8e27e511cfc67a72512bb53c2de6f789
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Finance Act 1981 1981 c. 35 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. [27th July 1981]
Propose a change(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In section 36 of that Act (excise duty on beer) for “£13.05” and “£0.435” there shall be substituted “ £18.00 ” and “ £0.60 ” respectively. (3)(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) In section 62(1) of that Act (excise duty on cider) for “£6.05” there shall be substituted “ £7.20 ”. (6) This section shall be deemed to have come into force on 11th March 1981.
Propose a change(1) In section 6(1) of the Hydrocarbon Oil Duties Act 1979 for the words “a duty of excise at the rate of £0.10 a litre” there shall be substituted the words “ a duty of excise at the rate of £0.1382 a litre in the case of light oil and £0.1191 a litre in the case of heavy oil ”. (2) In consequence of subsection (1) above— (a) in sections 7 and 8(3) and (4)(c) of the said Act of 1979 and Article 3 of the Excise Duties (Gas as Road Fuel) Order 1972 (under which duty is charged by reference to the duty on hydrocarbon oil); and (b) in section 92(2) of the Finance Act 1965 and section 14(2) of the Finance Act (Northern Ireland) 1966 (grants towards duty on bus fuel), for the words “hydrocarbon oil” there shall be substituted the words “ light oil ”. (3) This section shall be deemed to have come into force at 6 o’clock in the evening on 10th March 1981 but as respects the period beginning at that time and ending at 6 o’clock in the evening on 2nd July 1981 the rate of the duty of excise charged by section 6(1) of the said Act of 1979 shall, notwithstanding subsection (1) above, be £0.1382 a litre in the case of heavy oil as well as light oil and the provisions mentioned in subsection (2) above shall have effect accordingly.
Propose a change(1) The Hydrocarbon Oil Duties Act 1979 shall have effect with the following amendments, being amendments providing for relief from duty where energy is produced for use in refineries and other premises used for the production of hydrocarbon oil. (2) After section 19 there shall be inserted— Fuel for producing energy for refineries etc. 19A (1) If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners— (a) that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and (b) that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil, the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amountof excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty. (2) In this section “an approved person” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below. (3) In section 27(1) for the definition of “refinery” there shall be substituted— “refinery” means any premises which— (a) are approved by the Commissioners for the treatment of hydrocarbon oil; or (b) are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil; and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph; . (4) after section 27(1) there shall be inserted— (1A) If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of “refinery” in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil. (5) Subsection (2) above has effect in relation to oil used on or after 1st September 1981.
Propose a change(1) The Hydrocarbon Oil Duties Act 1979 shall have effect with the amendments in subsections (2) and (3) below, being amendments which enable regulations to be made with respect to applications for repayment of duty under sections 17, . . ., 19 and 19A of that Act. (2) In section 24(1) for the words “or section 14(1) above” there shall be substituted the words “ , section 14(1), section 17, section 18(1), 19 or section 19A above ”. (3) For paragraph 3 of Schedule 4 there shall be substituted— 3 Requiring claims or applications for repayment under section 9(4), 17, 18(1), 19 or 19A of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim or application shall lie where the amount to be paid is less than the prescribed minimum; and preventing, where a claim or application can be made under section 9(4) or 19, the payment of drawback. (4) It is hereby declared for the avoidance of doubt that references in sections 17(1), . . . and 19(3) of the said Act of 1979 to duty paid in respect of the oil used as mentioned in those provisions are to the duty less any rebate allowed in respect of it and accordingly those provisions shall have effect, and be deemed always to have had effect, with the insertion after the words “so used” of the words “ less any rebate allowed in respect of the duty ”.
Propose a change(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change(1) In section 1(2)(b) of the Betting and Gaming Duties Act 1972 and section 17(1)(b) of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (general betting duty on bets other than on-course bets) for the words “7½ percent.” there shall be substituted the words “8 per cent.”. (2)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) Subsection (1) above shall be deemed to have come into force on 12th July 1981, . . . and (6) above shall come into force on 1st October 1981.
Propose a change(1) The Customs and Excise Management Act 1979 shall have effect with the amendments specified in Schedule 6 to this Act, being amendments relating to the control of importation. (2) For sections 53 to 58 of that Act (which relate to the control of exportation) there shall be substituted the sections set out in Part I of Schedule 7 to this Act ; and the provisions of that Act mentioned in Part II of that Schedule (which also relate to that matter) shall have effect with the amendments there specified. (3) Subsection (1) above shall come into force on such day as may be appointed by the Commissioners of Customs and Excise by order made by statutory instrument and different days may be appointed in relation to different paragraphs of the Schedule mentioned in that subsection. (4) Subsection (2) above does not affect the operation of the said Act of 1979 in relation to goods exported before 1st October 1981.
Propose a change(1) The enactments mentioned in Schedule 8 to this Act (which relate among other things to the administration and regulation of alcoholic liquor duties, warehousing and excise licences) shall have effect with the amendments there specified. (2) The following provisions of that Schedule shall come into force on 1st July 1982, namely— (a) paragraph 5, so far as it affects section 105 of the Customs and Excise Management Act 1979; (b) paragraph 20, in so far as it affects sections 65(1) to (7), 70, 86(1)(a) and (2) and 89 of the Alcoholic Liquor Duties Act 1979; and (c) paragraphs 24 to 28. (3) Section 16 of the Customs Duties (Dumping and Subsidies) Act 1969 (which requires the Secretary of State to lay before Parliament for each financial year a report on the anti-dumping and countervailing duties in force under that Act) shall not apply to any financial year ending after 31st March 1981.
Propose a change(1)(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In subsection (3)(a) of section 79 of the Finance Act 1980 for the words “section 19(3)” there shall be substituted the words “ any provision ”. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) This section applies to disposals after 5th april 1981.
Propose a change(1)(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change(1) Where a conveyance or transfer to which this section applies is subject contingently to the payment of any money (whether by virtue of that conveyance or transfer or otherwise), then, notwithstanding section 57 of the Stamp Act 1891, that money shall not be deemed to be part of the consideration in respect of which the conveyance or transfer is chargeable with ad valorem duty. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) This section applies to any conveyance or transfer on sale of a dwelling-house (including the grant of a lease) at a discount by— (a) any Minister of the Crown or Northern Ireland department; (b) a local housing authority within the meaning of the Housing Act 1985, a county council, a district council within the meaning of the Local Government Act (Northern Ireland) 1972 or in Scotland a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994, the common good of such a council or any trust under its control; (c) the Housing Corporation; (ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) the Scottish Homes; (e) the Northern Ireland Housing Executive; (ea) a registered social landlord within the meaning of Part I of the Housing Act 1996; (f) a housing association registered—; (i) in Scotland, under the Housing Associations Act 1985, or (ii) in Northern Ireland, under Part II of the Housing (Northern Ireland) Order 1992; (ff) a housing action trust established under Part III of the Housing Act 1988; (g) a development corporation established by an order made or having effect as if made under the New Towns Act 1965 or the New Towns (Scotland) Act 1968 or an urban development corporation established by an order made under section 135 of the Local Government, Planning and Land Act 1980; (h) the Commission for the New Towns or a new town commission established under section 7 of the New Towns Act (Northern Ireland) 1965; (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (j) the Council of the Isles of Scilly; (k) a local policing body within the meaning of section 101(1) of the Police Act 1996, the Scottish Police Authority , or the Northern Ireland Policing Board; (ka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (l) an Education and Libraries Board established under the Education and Libraries (Northern Ireland) Order 1972; (m) any person mentioned in paragraph (e), (i), (j) or (l) of section 1(10) of the Tenants’ Rights, Etc. (Scotland) Act 1980. (n) the United Kingdom Atomic Energy Authority (o) such other body as the Treasury may, by order made by statutory instument, prescribe for the purposes of this section (3A) This section also applies to any conveyance or transfer on sale of a dwelling house where the conveyance or transfer is made pursuant to a sub-sale made at a discount by a body falling within subsection (3)(ea) or (f)above. (3B) This section also applies to a conveyance or transfer on sale (including the grant of a lease) by a person against whom the right to buy under Part V of the Housing Act 1985 is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord) to a person who is the qualifying person for the purposes of the preserved right to buy and in relation to whom that dwelling-house is the qualifying dwelling-house. (3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) This section applies to instruments executed on or after 23rd March 1981 and shall be deemed to have come into force on that date.
Propose a change