Law

Finance Act 1988

United Kingdom · statute

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In force since 2024-02-22, 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: 162 provisions

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162 provisions

SCHEDULE 13 Post-Consolidation Amendments

Section 146. Part I Amendments of the Taxes Act 1988 1 The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments specified in paragraphs 2 to 14 of this Schedule. 2 In section 61(4) after the word “where” there shall be inserted the words “ there is a change in the persons engaged in carrying on a trade, profession or vocation in partnership and ”. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 In section 533(4) after “1949” there shall be inserted the words “ , sections 55 to 59 of the Patents Act 1977 ”. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 In section 824— (a) in subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)— (a) in the case of income tax or surtax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of the tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment; or (b) in the case of the special charge under Part IV of the Finance Act 1968, a repayment of the charge of not less than £25 is made by the Board or an inspector, (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) the following subsection shall be inserted after that subsection— (2A) Subsection (1) above shall apply to a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) as if the repayment were of income tax paid by the claimant for the year of assessment in which the contingency mentioned in that section happened. (e) in subsection (3) the following paragraph shall be inserted after paragraph (a)— (aa) if the repayment is of the special charge, the relevant time, as regards so much of the charge as was paid before the end of the year 1969-70, is the end of that year, and, as regards so much of the charge as was paid in any later year of assessment, is the end of the year of assessment in which it was paid; (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word “ or ”. 10 In paragraph 17(2)(a) of Schedule 15 after the words “but the old policy was” there shall be inserted the word “ not ”. 11 In paragraph 18(2) of that Schedule for “1 to 9” there shall be substituted “ 1, 2, 3(5) to (11), 4 to 9 ”. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 In paragraph 8 of Schedule 29 for the words “added after paragraph (f)” there shall be substituted the words “ substituted for paragraph (g) ”. 14 In the Table in paragraph 32 of that Schedule the amendments of — (a) section 55(1)(g) of the Taxes Management Act 1970, (b) section 108(9)(b) of the Finance Act 1980, and (c) section 80(5)(b) of the Finance Act 1985, shall be omitted. 15 The repeals made in section 47 of the Finance (No. 2) Act 1975 shall be treated as never having had effect. Part II Amendments of Other Enactments The Capital Gains Tax Act 1979 (c.14) 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Finance Act 1980 (c.48) 19 In section 101 of the Finance Act 1980 for the words “60 above” there shall be substituted the words “468(5) of the Taxes Act 1988”. 20 In section 109(8)(b) of that Act for the words “Part II of that Act” there shall be substituted the words “ Chapter V of Part XII of the Taxes Act 1988 ”. The Finance Act 1981 (c.35) 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Finance Act 1984 (c.43) 22 In section 80(5)(b) of the Finance Act 1984 for the words “13 of the Oil Taxation Act 1975” there shall be substituted the words “ 492 of the Taxes Act 1988 ”. The Finance Act 1986 (c.41) 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Finance Act 1987 (c.16) 24 The repeals made by the Finance Act 1987 in section 47 of the Finance (No. 2) Act 1975 shall be treated as never having had effect. Commencement 25 The amendments made by paragraphs 16 to 23 of this Schedule shall be treated for the purposes of their commencement as if they had been made by the Taxes Act 1988.

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SCHEDULE 14 Repeals

Section 148. Part I Customs and Excise Chapter | Short title | Extent of repeal 1979 c. 2. | The Customs and Excise Management Act 1979. | In section 93(2)(c), the words “(other than operations consisting of the mixing of spirits with wine or made-wine)”. 1979 c. 4. | The Alcoholic Liquor Duties Act 1979. | In section 1(3), the words “thereof at any time”. Section 22(7). In section 42(6), the words “but as respects” onwards. In section 43(4), the words “but as respects” onwards. 1981 c. 63. | The Betting and Gaming Duties Act 1981. | In Schedule 1, in paragraph 13(3)(a), the words from “or, with intent” to “material particular”.In Schedule 2, in paragraph 7(3)(a), the words from “or, with intent” to “material particular”. 1 The repeal in section 1 of the Alcoholic Liquor Duties Act 1979 comes into force on the day appointed under section 1(6) of this Act. 2 The repeals in sections 42 and 43 of that Act have effect from 1st October 1988. 3 The repeals in the Betting and Gaming Duties Act 1981 have effect in relation to offences committed after the passing of this Act. Part II Vehicles Excise Duty These repeals have effect from 1st June 1988. Chapter | Short title | Extent of repeal 1971 c. 10. | The Vehicles (Excise) Act 1971. | In section 2, in subsection (1), paragraph (c) and in subsection (4), paragraph (c) and the words “or paragraph (c)”.Section 10(2)(f).In section 13(1), the words “(except a seven day licence)”.In section 14(2)(c), the words “or seven day licences”.In section 38(1), the definition of “seven day licence”. 1972 c. 10 (N.I.). | The Vehicles (Excise) Act (Northern Ireland) 1972. | In section 2, in subsection (1), paragraphs (c) and (d), subsection (1A) and in subsection (5), paragraph (c) and the words “or paragraph (c)”.Section 10(2)(f).In section 13(1), the words “(except a seven day licence)”.In section 14(2)(c), the words “or seven day licences”.In section 35(1), the definition of “seven day licence”. 1982 c. 39. | The Finance Act 1982. | Section 5(5).In section 6, subsections (5) and (6). 1983 c. 28. | The Finance Act 1983. | Section 4(4). Part III Value Added Tax Chapter | Short title | Extent of repeal 1983 c. 55. | The Value Added Tax Act 1983. | In section 14(7), the words “or to pay tax”.Section 40(1)(i). 1984 c. 43. | The Finance Act 1984. | Section 12. 1985 c. 54. | The Finance Act 1985. | In section 14, in subsection (1), the words “paragraph (a) or paragraph (b) of”, in subsection (6), the words “nor be taken into account under subsection (2)(b) above” and, in subsection (7), the words “and shall not be taken into account under subsection (2)(b) above”.Section 18(2).Section 33(4).In Schedule 7, paragraph 1(1). 1987 c. 16. | The Finance Act 1987. | Section 13(4).In section 14, subsections (7) to (9). Part IV Income and Corporation Tax: General Chapter | Short title | Extent of repeal 1970 c. 9. | The Taxes Management Act 1970. | In section 18, in subsection (1), the words “other than interest to which subsection (4) below applies” and subsection (4). 1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 482, in subsection (1), paragraphs (a) and (b), subsections (7) to (9) and, in subsection (10), the words “and a body corporate” onwards.In Schedule 10, in paragraph 7(3), the words “the investments forming part of the premiums trust fund of the underwriter”. 1973 c. 51. | The Finance Act 1973. | In Schedule 16, paragraph 16. 1975 c. 45. | The Finance (No. 2) Act 1975. | In section 47, in subsection (1), the words “income tax, surtax or” and paragraph (b) and the word “or” immediately preceding it, in subsection (2), the words “by virtue of subsection (7) below”, subsection (3), in subsection (4), paragraph (b) and the words “, subject to subsection (6) below,”, subsections (5) to (7), in subsection (8), the words “or in respect” onwards and subsections (9) and (10). 1980 c. 48. | The Finance Act 1980. | Section 71. 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 1(3), the words “and the” onwards.Section 39(3).Section 258.In section 261, the words “258 or”.Sections 263 and 264.Section 265(3).Section 275.In section 278, in subsection (2), the words “Subject to subsection (3) below,” and subsections (3) to (7).In section 280(2)(b)(i), the reference to section 258.Section 284(1)(b).In section 289(14), the words “paragraph 3 of Schedule 2”.In section 348(3), the words from “a small” to “or to”.In section 349(3), the words “and subsection (1)” onwards.Section 351.In section 355, in subsection (1)(a) the words “or of a dependent relative or former or separated spouse of his,” and subsection (3).In section 357(2)(a), the words “or of a dependent relative or former or separated spouse of his”.In section 358(4)(a), the words “or of any dependent relative of the deceased”.In section 452(8)(a), the words “the investments forming part of the premiums trust fund of the underwriter”.In section 577, subsections (2), (4) and (6).In section 694(2), the words “at the rate of 30 per cent.”.In section 765, in subsection (1), paragraphs (a) and (b).In section 767, subsections (1) to (4) and, in subsection (5), the words “and a body corporate” onwards.Section 780(5).In section 832(1), in the definition of “higher rate”, the words “and any” onwards.In section 833, in subsection (3), the words “or Schedule 2”, and paragraph (c) and the word “or” immediately preceding it, and, in subsection (4)(c), the reference to Schedule A.In section 835(5), the words “nor” onwards.Schedule 2.In Schedule 11, paragraphs 4 to 7.In Schedule 29 in paragraph 7, sub-paragraphs (1) and (3), and in the Table in paragraph 32, the entries relating to section 55(1)(g) of the Taxes Management Act 1970, paragraph 13 of Schedule 8 to the Finance Act 1971, section 108(9)(b) of the Finance Act 1980 and section 80(5)(b) of the Finance Act 1985. 1 The repeals in section 482 of the Income and Corporation Taxes Act 1970 and sections 765 and 767 of the Income and Corporation Taxes Act 1988 have effect from 15th March 1988 but subject to section 105(6) of this Act. 2 The repeals in Schedule 10 to the Income and Corporation Taxes Act 1970 and the Finance Act 1973 have effect for the years 1986-87 and 1987-88. 3 The repeal in the Finance Act 1980 has effect from 16th March 1988. 4 The repeals in section 278 of the Income and Corporation Taxes Act 1988 have effect for the year 1990-91 and subsequent years of assessment. 5 The repeal of section 351(1) to (7) of that Act and the repeals in sections 348 and 349 have effect in relation to payments made on or after 6th April 1989; and the repeal of section 351(8) has effect in relation to orders and variations made on or after that date. 6 The repeals in sections 355, 357 and 358 of that Act have effect in accordance with section 44 of this Act. 7 The repeals in section 577 of that Act have effect in accordance with section 72 of this Act. 8 The repeals in Schedule 11 to that Act have effect in relation to payments to which section 74 of this Act applies. 9 The remaining repeals have effect for the year 1988-89 and subsequent years of assessment. Part V Commercial Woodlands Chapter | Short title | Extent of repeal 1968 c. 43. | The Capital Allowances Act 1968. | In section 47, subsection (1)(b) and, in subsection (2), the words “(including woodlands)”.In section 69, the definitions of “forestry land” and “forestry income”.In section 70(7), the words from “and the occupation of woodlands” to “Schedule D”.Section 79(3).Section 85(4).In section 87(5), the words “This subsection” onwards.In Schedule 9, in paragraph 4, the words “or the occupation of woodlands in the United Kingdom”. 1970 c. 9. | The Taxes Management Act 1970. | In section 50(5), the proviso.In Schedule 3, in rule 4, the words “An appeal against an assessment under Schedule B and”. 1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 1, the entry for Schedule B.Section 67(3).Part IV.In section 108, in paragraph 1(b) of Schedule D, the reference to Schedule B.In section 109(2), in Case VI, the reference to Schedule B.Section 111.Section 168(8).In section 169(10), the words from “and in relation to the occupation of woodlands” to “paragraph 4 of Schedule 6 to the Finance Act 1988”.Section 171(5).Section 174(13).In section 226(9)(c), the words “Schedule B or”.In section 238(4)(b), the words “or the occupation of woodlands” onwards.Section 347(8)(b).In section 351(1)(a), the reference to Schedule B.Section 360(1)(b).In section 515(6), the words from “and in relation to the occupation of woodlands” to “Schedule D”.In section 530(1)(c), the words “Schedule B”. 1971 c. 68. | The Finance Act 1971. | Section 47(1)(b). 1972 c. 41. | The Finance Act 1972. | In Schedule 16, in paragraph 10(4A), the words “or Schedule B”. 1984 c. 43. | The Finance Act 1984. | Section 51. 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 1, the reference to Schedule B.In section 6(4)(b), the words “or the occupation of woodlands” onwards.Section 15(3).Section 16.In section 18, in subsection (1), in paragraph (b) of Schedule D, and in subsection (3), in Case VI, the reference to Schedule B.Section 54.Section 380(4).In section 383(12)(a), the words from “and in relation to the occupation of woodlands” to “paragraph 4 of Schedule 6 to the Finance Act 1988”.Section 385(6).Section 389(8).Section 491(10)(b).Section 505(1)(b).In section 512(1)(a), the reference to Schedule B.In section 623(2)(c), the words “Schedule B or”.In section 810(6), the words from “and in relation to the occupation of woodlands” to “Schedule D”.In section 833(4)(c), the reference to Schedule B. 1988 c. 39. | The Finance Act 1988. | In Schedule 6, paragraphs 4 and 5(1). 1 The repeals in the Taxes Management Act 1970, the repeals in sections 1, 67, 108, 109, 226(9)(c), 351(1)(a) and 530(1)(c) of the Income and Corporation Taxes Act 1970, the repeals of Part IV and section 360(1)(b) of that Act, the repeal in the Finance Act 1972, the repeal in the Finance Act 1984, the repeals in sections 1, 15, 18, 512(1)(a), 623(2)(c) and 833(4)(c) of the Income and Corporation Taxes Act 1988 and the repeal of sections 16 and 505(1)(b) of that Act have effect from 6th April 1988. 2 The repeals of section 111 of the Income and Corporation Taxes Act 1970 and section 54 of the Income and Corporation Taxes Act 1988 have effect from 15th March 1988. 3 The remaining repeals have effect from 6th April 1993. Part VI Unapproved Employee Share Schemes These repeals have effect in relation to acquisitions on or after 26th October 1987. Chapter | Short title | Extent of repeal 1970 c. 9. | The Taxes Management Act 1970. | In the Table in section 98, the reference to Schedule 12 to the Finance Act 1972 and in that Table as substituted by the Income and Corporation Taxes Act 1988, the reference to section 139 of that Act. 1972 c. 41. | The Finance Act 1972. | Section 79.Schedule 12 (except the definitions of “market value” and “shares” in paragraph 6). 1973 c. 51. | The Finance Act 1973. | Section 19.Schedule 8. 1974 c. 30. | The Finance Act 1974. | Section 20(2). 1979 c. 14. | The Capital Gains Tax Act 1979. | In Schedule 7, in the Table in paragraph 9, the entry relating to section 79(9) of the Finance Act 1972. 1982 c. 39. | The Finance Act 1982. | In section 41, the words “Paragraph 5 of Schedule 8 to the Finance Act 1973 and”. 1984 c. 43. | The Finance Act 1984. | Sections 40 and 41. 1986 c. 41. | The Finance Act 1986. | In section 23(4)(a), the words “and also to Schedule 8 to the Finance Act 1973” and the words “and share incentive”.Section 26(3) to (5) and (6)(b) to (d). 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Sections 138 and 139. Part VII Capital Gains: General Chapter | Short title | Extent of repeal 1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 280(1)(b), the words “unless the ulti-mate disposal occured before 30th April 1969,”. 1979 c. 14. | The Capital Gains Tax Act 1979. | Section 3.In section 101(8), the words “(being a time after 30th July 1978)”. 1985 c. 54. | The Finance Act 1985. | In section 68(4), the words “to which this subsection applies”.In Schedule 20, paragraph 16(4)(a) and (5). 1987 c. 16. | The Finance Act 1987. | Section 47. 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In Schedule 29, in the Table in paragraph 32, the entries relating to section 266(4) of the Companies Act 1985 and the entries relating to Article 274(4) of the Companies (North-ern Ireland) Order 1986. 1 The repeals in the Income and Corporation Taxes Act 1988 have effect for companies’ accounting periods ending after 5th April 1988. 2 The remaining repeals have effect in relation to disposals made on or after 6th April 1988. Part VIII Married Couples Chapter | Short title | Extent of repeal 1970 c. 9. | The Taxes Management Act 1970. | In section 8(3B), the words “or of his wife living with him”.Section 11A(3).In section 13(1)(c), the words “,or is a married woman,”.In section 29(8), the words “and “return under Part II of this Act”” onwards.In section 93(1) the words from “or section 284(4)” to “wife)”.In section 95(1)(a), the words from “or section 284(4)” to “wife)”. 1975 c. 14. | The Social Security Act 1975. | In Schedule 2, paragraph 4. 1975 c. 15. | The Social Security (Northern Ireland) Act 1975. | In Schedule 2, paragraph 4. 1979 c. 14. | The Capital Gains Tax Act 1979. | Section 4(2).In section 5(6), the words “husbands and wives,”.Section 45.In Schedule 1, paragraphs 2 and 3. 1980 c. 48. | The Finance Act 1980. | Section 77(4)(b) and (d). 1982 c. 39. | The Finance Act 1982. | In section 80(3)(b), the words “2(1) and”. 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 256, the words “and 287 and 288”.Sections 279 to 281.Sections 283 to 288.Section 304(1) to (4).In section 325, the words “and for this purpose” onwards.Section 347B(6).In section 361, in subsection (4)(d) the words “or his spouse” and in subsection (5) the words “, or whose spouses,”.Section 382(1) and (2).In section 420(2)(a)(i), the words “or the wife or husband of the borrower”.Section 525(5).Section 527(3).In section 535(5), the second sentence.Section 574(2)(b) and (c).In section 623, subsection (1), in subsection (2) the words “Subject to subsection (1) above,”, in subsection (6)(c) the words “or of the individual’s wife or husband”, in subsection (7)(a) the words “or that of his wife or her husband” and in subsection (8) the words “either” and “or to that individual’s wife or husband”. Section 644(7).In section 646, in subsections (2)(d), (5)(a) and (7) the words “or the individual’s wife or husband”.Section 703(7) and (8).In section 833(4), the second sentence.In Schedule 14, paragraph 1(2) and (3).In Schedule 29, in the Table in paragraph 32, the entries relating to sections 29(8), 93(1) and 95(1)(a) of the Taxes Management Act 1970 and paragraph 4 of Schedule 2 to the Social Security Act 1975 and those relating to the Social Security (Northern Ireland) Act 1975. 1988 c. 39. | The Finance Act 1988. | Section 40(3). In Schedule 10, in paragraph 5, in sub–paragraph (1), the words “(or, if he is a married man, to his wife)” and sub–paragraphs (3) to (5). 1 The repeals in section 361 of the Income and Corporation Taxes Act 1988 have effect in accordance with paragraph 15 of Schedule 3 to this Act. 2 The repeals in sections 382 and 574 of that Act have effect in relation to relief given for the year 1990-91 or a subsequent year of assessment. 3 The repeal in section 420(2) of that Act has effect in accordance with paragraph 16 of Schedule 3 to this Act. 4 The repeal in section 525 of that Act has effect in relation to tax paid or borne or payable or falling to be paid or borne for the year 1990-91 or a subsequent year of assessment. 5 The repeals in sections 527 and 535 of that Act have effect in relation to tax payable for the year 1990-91 or a subsequent year of assessment. 6 The remaining repeals have effect for the year 1990-91 and subsequent years of assessment. Part IX Tax Appeals etc. in Northern Ireland Subject to any provision made by an order under subsection (9) of section 134 of this Act, these repeals come into force on the day appointed under subsection (4) of that section but do not affect any proceedings which by virtue of subsection (5) of that section are unaffected by subsections (1) to (3) of that section. Chapter | Short title | Extent of repeal 1970 c. 9. | The Taxes Management Act 1970. | In section 2(6), the second sentence.In section 58, subsection (1), in subsection (2) the word “Special” and subsection (4).Section 59.In section 100(4), the words “(or, in Northern Ireland, the Special Commission-ers)”. 1975 c. 22. | The Oil Taxation Act 1975. | In section 20(2), the words “or, in Northern Ireland, to a county court”.In Schedule 2, in the Table in paragraph 1(1), in the entry relating to section 58(3) of the Taxes Management Act 1970, the words “Omit the references to section 59 and,”. 1975 c. 45. | The Finance (No. 2) Act 1975. | In section 45(3), the words “and section 59(6) (election for county court in Northern Ireland)” and the word “each”. 1978 c. 23. | The Judicature (Northern Ireland) Act 1978. | In Schedule 5, in Part II, in the entry relating to the Taxes Management Act 1970, the words “and 59(5)”. S.I.1980/397 (N.I.3). | The County Courts (Northern Ireland) Order 1980. | In Schedule 1, in Part II, the entry relating to section 59(3) of the Taxes Management Act 1970. 1981 c. 35. | The Finance Act 1981. | In Schedule 17, in the Table in paragraph 18(1), in the entry relating to section 58(3) of the Taxes Management Act 1970, the words “Omit the reference to section 59and”. 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In Schedule 29, in the Table in paragraph 32, the entry relating to section 58(3)(b) of the Taxes Management Act 1970. Part X Inheritance Tax These repeals have effect in relation to transfers of value made on or after 15th March 1988. Chapter | Short title | Extent of repeal 1984 c. 51. | The Inheritance Tax Act 1984. | Section 8(1A).In section 24(1), paragraph (b) and the word “and” immediately preceding it.In section 29(5), “(1)(b),”.Section 206.In section 226(3), the words “or, as the case may be, one year” and paragraph (b) and the word “or” immediately preceding it.In section 236(1), paragraph (b) and the word “and” immediately preceding it. 1986 c. 41. | The Finance Act 1986. | In Schedule 19, paragraph 3(2). Part XI Stamp Duty These repeals have effect from 22nd March 1988. Chapter | Short title | Extent of repeal 54 & 55 Vict. c. 39. | The Stamp Act 1891. | In Schedule 1, the whole of the heading “Unit Trust Instrument”. 8 & 9 Geo. 6 c. 42. | The Water Act 1945. | Section 41(8). 9 & 10 Geo. 6 c. 64. | The Finance Act 1946. | Section 53. 9 & 10 Geo. 6 c. 17 (N.I.). | The Finance (No.2) Act (Northern Ireland) 1946. | Section 24. 10 & 11 Eliz. 2 c. 44. | The Finance Act 1962. | Section 30. 10 & 11 Eliz. 2 c. 17 (N.I.). | The Finance Act (Northern Ireland) 1962. | Section 3. 1963 c. 25. | The Finance Act 1963. | In section 65(2), the words “and in section 30 of the Finance Act 1962”. 1963 c. 22 (N.I.). | The Finance Act (Northern Ireland) 1963. | In section 14(2), the words “and in section 3 of the Finance Act (Northern Ireland) 1962”. 1968 c. 73. | The Transport Act 1968. | In section 160, subsections (2) and (3). 1971 c. 11. | The Atomic Energy Authority Act 1971. | Section 22(2). 1973 c. 51. | The Finance Act 1973. | Sections 47 to 49.Schedule 19. S.I. 1973/1323 (N.I. 18). | The Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973. | Articles 8 to 10.Schedule 2. 1976 c. 40. | The Finance Act 1976. | Section 128. 1980 c. 26. | The British Aerospace Act 1980. | Section 3(6). 1980 c. 34. | The Transport Act 1980. | Section 46(6). 1980 c. 48. | The Finance Act 1980. | In Schedule 18, in paragraph 12, sub-paragraphs (2) and (3). 1980 c. 60. | The Civil Aviation Act 1980. | Section 4(7). 1981 c. 35. | The Finance Act 1981. | In section 110, the words “section 30 of the Finance Act 1962 and section 3 of the Finance Act (Northern Ireland) 1962”. 1981 c. 38. | The British Telecommuni-cations Act 1981. | In section 81, subsections (2) and (3). 1981 c. 56. | The Transport Act 1981. | In Schedule 1, paragraph 4.In Schedule 4, paragraph 7(1). 1982 c. 25. | The Iron and Steel Act 1982. | Section 13(2). 1984 c. 12. | The Telecommunications Act 1984. | Section 61(7).Section 63(5). 1984 c. 32. | The London Regional Transport Act 1984. | In section 64, subsections (1) to (6) and (8). 1984 c. 59. | The Ordnance Factories and Military Services Act 1984. | Section 13(3). 1985 c. 6. | The Companies Act 1985. | Section 161. 1985 c. 9. | The Companies Consolidation (Consequential Provisions) Act 1985. | In Schedule 2, the entry relating to the Finance Act 1973. 1985 c. 67. | The Transport Act 1985. | In section 131, subsections (1) to (5). 1986 c. 31. | The Airports Act 1986. | In section 76, subsections (1), (2) and (5). 1986 c. 44. | The Gas Act 1986. | Section 51(7).Section 52(5). S.I. 1986/1032 (N.I.6). | The Companies (Northern Ireland) Order 1986. | Article 171. S.I. 1986/1035 (N.I.9). | The Companies Consolidation (Consequential Provisions) (Northern Ireland) Order 1986. | In Part I of Schedule 1, the entry relating to the Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.

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