{
  "url": "https://openlegislation.uk/finance-act-1980",
  "json_url": "https://openlegislation.uk/finance-act-1980.json",
  "id": "ukpga/1980/48",
  "title": "Finance Act 1980",
  "long_title": "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.",
  "citation": "1980 c. 48",
  "type": "ukpga",
  "year": "1980",
  "number": "48",
  "version": "current",
  "date": "1980-08-01",
  "revised": true,
  "valid_from": "2016-11-23",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1980/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Excise Duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1, 2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Hydrocarbon oil etc.",
      "url": "https://openlegislation.uk/finance-act-1980/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Vehicles excise duty Great Britain.",
      "url": "https://openlegislation.uk/finance-act-1980/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1980/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1980/section-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
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      "number": "10",
      "heading": "Regulator powers.",
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      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "Value Added Tax",
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    },
    {
      "path": "section/11",
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      "number": "11–16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-11",
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    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Mutual recovery and disclosure of information between member States.",
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      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
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    },
    {
      "path": "part/III/chapter/I",
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      "number": "I",
      "heading": "General",
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      "status": null,
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    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18–56",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-18",
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      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/57",
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      "number": "57",
      "heading": "Registered friendly societies and trade unions.",
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      "extent": null,
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    {
      "path": "section/58",
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      "number": "58",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-58",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59, 60",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-59",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Dates for payment of tax.",
      "url": "https://openlegislation.uk/finance-act-1980/section-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/62",
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      "number": "62",
      "heading": "Interest on unpaid tax.",
      "url": "https://openlegislation.uk/finance-act-1980/section-62",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-63",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/I"
    },
    {
      "path": "part/III/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Capital Allowances",
      "url": null,
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      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/64",
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      "number": "64–69",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-64",
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    },
    {
      "path": "section/70",
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      "url": "https://openlegislation.uk/finance-act-1980/section-70",
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      "status": null,
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    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71–76",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-71",
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    },
    {
      "path": "part/III/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Capital Gains",
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      "status": null,
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    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-77",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/79",
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      "number": "79",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-79",
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      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/80",
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      "number": "80",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-80",
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      "parent": "part/III/chapter/III"
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    {
      "path": "section/81",
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      "number": "81",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-81",
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      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-82",
      "extent": null,
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      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-83",
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      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Capital Transfer Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85–87",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-85",
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      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/88",
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      "number": "88",
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      "url": "https://openlegislation.uk/finance-act-1980/section-88",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89–91",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-89",
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      "parent": "part/IV"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92, 93",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-92",
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    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Delivery of accounts.",
      "url": "https://openlegislation.uk/finance-act-1980/section-94",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Stamp Duty",
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      "extent": null,
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    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-95",
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      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-96",
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    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Shared ownership transactions.",
      "url": "https://openlegislation.uk/finance-act-1980/section-97",
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      "status": "repealed",
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    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Maintenance funds for historic buildings.",
      "url": "https://openlegislation.uk/finance-act-1980/section-98",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-99",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-100",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-101",
      "extent": null,
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    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Conveyance in consideration of debt.",
      "url": "https://openlegislation.uk/finance-act-1980/section-102",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Admission of Northern Ireland barristers etc.",
      "url": "https://openlegislation.uk/finance-act-1980/section-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "part/VI",
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      "number": "VI",
      "heading": "Oil Taxation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Increase of petroleum revenue tax.",
      "url": "https://openlegislation.uk/finance-act-1980/section-104",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/105",
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      "number": "105",
      "heading": "Advance payments of tax.",
      "url": "https://openlegislation.uk/finance-act-1980/section-105",
      "extent": null,
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    },
    {
      "path": "section/106",
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      "number": "106",
      "heading": "Transfers of interests in oil fields.",
      "url": "https://openlegislation.uk/finance-act-1980/section-106",
      "extent": null,
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    },
    {
      "path": "section/107",
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      "number": "107",
      "heading": "Transmedian fields.",
      "url": "https://openlegislation.uk/finance-act-1980/section-107",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Gas banking schemes.",
      "url": "https://openlegislation.uk/finance-act-1980/section-108",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/109",
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      "number": "109",
      "heading": "Fractionation.",
      "url": "https://openlegislation.uk/finance-act-1980/section-109",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Development Land Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110–116",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-110",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "part/VIII",
      "kind": "part",
      "number": "VIII",
      "heading": "Miscellaneous and Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-117",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VIII"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "National Heritage Memorial Fund.",
      "url": "https://openlegislation.uk/finance-act-1980/section-118",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1980/section-119",
      "extent": null,
      "status": "repealed",
      "parent": "part/VIII"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1980/section-120",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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}