{
  "url": "https://openlegislation.uk/finance-act-1981",
  "json_url": "https://openlegislation.uk/finance-act-1981.json",
  "id": "ukpga/1981/35",
  "title": "Finance Act 1981",
  "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": "1981 c. 35",
  "type": "ukpga",
  "year": "1981",
  "number": "35",
  "version": "current",
  "date": "1981-07-27",
  "revised": true,
  "valid_from": "2019-01-26",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1981/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Spirits, beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1981/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Increase on duty on hydrocarbon oil etc.",
      "url": "https://openlegislation.uk/finance-act-1981/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Energy for refineries etc.",
      "url": "https://openlegislation.uk/finance-act-1981/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Repayment of hydrocarbon oil duty.",
      "url": "https://openlegislation.uk/finance-act-1981/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Vehicles excise duty: Great Britain.",
      "url": "https://openlegislation.uk/finance-act-1981/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Betting and gaming duties.",
      "url": "https://openlegislation.uk/finance-act-1981/section-9",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Import and export procedures.",
      "url": "https://openlegislation.uk/finance-act-1981/section-10",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Miscellaneous customs and excise amendments.",
      "url": "https://openlegislation.uk/finance-act-1981/section-11",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12—15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16—18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-16",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/IV/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19—37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-19",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/I"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/section-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/I"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39—51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-39",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/I"
    },
    {
      "path": "part/IV/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Relief for Investments in New Corporate Trades",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52—67",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-52",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/II"
    },
    {
      "path": "part/IV/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Benefits in Kind",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68—72",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-68",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/III"
    },
    {
      "path": "part/IV/chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "Capital Allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73—77",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-73",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/IV"
    },
    {
      "path": "part/IV/chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "Capital Gains",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/section-78",
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/80A",
      "kind": "section",
      "number": "80A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-80A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/82A",
      "kind": "section",
      "number": "82A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-82A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Capital Transfer Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92—95",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-92",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/section-96",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97—106",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-97",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Stamp Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/107",
      "kind": "section",
      "number": "107",
      "heading": "Sale of houses at discount by local authorities etc.",
      "url": "https://openlegislation.uk/finance-act-1981/section-107",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Shared ownership transactions.",
      "url": "https://openlegislation.uk/finance-act-1981/section-108",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-109",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-110",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Petroleum Revenue Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/111",
      "kind": "section",
      "number": "111",
      "heading": "Restriction of expenditure supplement.",
      "url": "https://openlegislation.uk/finance-act-1981/section-111",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "Restriction of expenditure supplement: transfers of interest.",
      "url": "https://openlegislation.uk/finance-act-1981/section-112",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Restriction of expenditure supplement: loss following net profit period.",
      "url": "https://openlegislation.uk/finance-act-1981/section-113",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/114",
      "kind": "section",
      "number": "114",
      "heading": "Restriction of limit on amount of tax payable.",
      "url": "https://openlegislation.uk/finance-act-1981/section-114",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/115",
      "kind": "section",
      "number": "115",
      "heading": "Contracts with deferred payment.",
      "url": "https://openlegislation.uk/finance-act-1981/section-115",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "Spreading of capital expenditure.",
      "url": "https://openlegislation.uk/finance-act-1981/section-116",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "Spreading of capital expenditure: transitional provisions.",
      "url": "https://openlegislation.uk/finance-act-1981/section-117",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Licence payments other than royalties.",
      "url": "https://openlegislation.uk/finance-act-1981/section-118",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "Transportation costs for off-shore oil.",
      "url": "https://openlegislation.uk/finance-act-1981/section-119",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-120",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "Gas banking schemes.",
      "url": "https://openlegislation.uk/finance-act-1981/section-121",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "part/VIII",
      "kind": "part",
      "number": "VIII",
      "heading": "Supplementary Petroleum Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Charge of supplementary petroleum duty.",
      "url": "https://openlegislation.uk/finance-act-1981/section-122",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Increase of gross profit by reference to royalties in kind.",
      "url": "https://openlegislation.uk/finance-act-1981/section-123",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "Reduction of gross profit by reference to exempt allowance.",
      "url": "https://openlegislation.uk/finance-act-1981/section-124",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Repayment of duty in case of field showing loss on cessation.",
      "url": "https://openlegislation.uk/finance-act-1981/section-125",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Deduction of duty in computing assessable profit or allowable loss for petroleum revenue tax.",
      "url": "https://openlegislation.uk/finance-act-1981/section-126",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "Deduction of duty in computing income for corporation tax.",
      "url": "https://openlegislation.uk/finance-act-1981/section-127",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Supplementary Provisions.",
      "url": "https://openlegislation.uk/finance-act-1981/section-128",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    },
    {
      "path": "part/IX",
      "kind": "part",
      "number": "IX",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129—133",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-129",
      "extent": null,
      "status": "repealed",
      "parent": "part/IX"
    },
    {
      "path": "part/X",
      "kind": "part",
      "number": "X",
      "heading": "Miscellaneous and Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Special tax on banking deposits.",
      "url": "https://openlegislation.uk/finance-act-1981/section-134",
      "extent": null,
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Chevening Estate.",
      "url": "https://openlegislation.uk/finance-act-1981/section-135",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "Exchange control.",
      "url": "https://openlegislation.uk/finance-act-1981/section-136",
      "extent": null,
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "Irish land Acts.",
      "url": "https://openlegislation.uk/finance-act-1981/section-137",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1981/section-138",
      "extent": null,
      "status": "repealed",
      "parent": "part/X"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Short title, interpretation, construction and repeals.",
      "url": "https://openlegislation.uk/finance-act-1981/section-139",
      "extent": null,
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1, 2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "S 3, 4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Import Procedures: Amendments of Customs and Excise Management Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/crossheading/entry-of-goods-on-importation",
      "kind": "crossheading",
      "number": null,
      "heading": "Entry of goods on importation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/entry-of-goods-on-importation"
    },
    {
      "path": "schedule/6/crossheading/acceptance-of-incomplete-entry",
      "kind": "crossheading",
      "number": null,
      "heading": "Acceptance of incomplete entry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/acceptance-of-incomplete-entry"
    },
    {
      "path": "schedule/6/crossheading/examination-of-goods-for-purpose-of-making-entry",
      "kind": "crossheading",
      "number": null,
      "heading": "Examination of goods for purpose of making entry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/examination-of-goods-for-purpose-of-making-entry"
    },
    {
      "path": "schedule/6/crossheading/correction-and-cancellation-of-entry",
      "kind": "crossheading",
      "number": null,
      "heading": "Correction and cancellation of entry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/correction-and-cancellation-of-entry"
    },
    {
      "path": "schedule/6/crossheading/removal-of-uncleared-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of uncleared goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/removal-of-uncleared-goods"
    },
    {
      "path": "schedule/6/crossheading/failure-to-comply-with-provisions-as-to-entry",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure to comply with provisions as to entry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/failure-to-comply-with-provisions-as-to-entry"
    },
    {
      "path": "schedule/6/crossheading/duties-on-imported-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Duties on imported goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/duties-on-imported-goods"
    },
    {
      "path": "schedule/6/crossheading/delivery-of-imported-goods-on-giving-security-for-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Delivery of imported goods on giving security for duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/delivery-of-imported-goods-on-giving-security-for-duty"
    },
    {
      "path": "schedule/6/crossheading/restriction-on-delivery-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on delivery of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-6/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/restriction-on-delivery-of-goods"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Export Procedures",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Sections Substituted in Customs and Excise Management Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": "Entry outwards of goods.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": "Acceptance of incomplete entry.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": "Correction and cancellation of entry.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": "Failure to export.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-56",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": "Delivery of entry by owner of exporting ship etc.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": "Simplified clearance procedure.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/58A",
      "kind": "paragraph",
      "number": "58A",
      "heading": "Local export control.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-58A",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/58B",
      "kind": "paragraph",
      "number": "58B",
      "heading": "Provisions supplementary to ss. 58 and 58A.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-58B",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/58C",
      "kind": "paragraph",
      "number": "58C",
      "heading": "Pipe-lines and export of ships and aircraft.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-58C",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/58D",
      "kind": "paragraph",
      "number": "58D",
      "heading": "Operative date for Community purposes.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-58D",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/58E",
      "kind": "paragraph",
      "number": "58E",
      "heading": "Authentication of Community customs documents.",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-58E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Amendments of Customs and Excise Management Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/II/crossheading/control-of-movement-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Control of movement of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II/crossheading/control-of-movement-of-goods"
    },
    {
      "path": "schedule/7/part/II/crossheading/dutiable-or-restricted-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Dutiable or restricted goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/II/crossheading/dutiable-or-restricted-goods"
    },
    {
      "path": "schedule/7/part/II/crossheading/restrictions-on-putting-export-goods-alongside-for-loading",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on putting export goods alongside for loading",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II/crossheading/restrictions-on-putting-export-goods-alongside-for-loading"
    },
    {
      "path": "schedule/7/part/II/crossheading/provisions-as-to-stores",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisions as to stores",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II/crossheading/provisions-as-to-stores"
    },
    {
      "path": "schedule/7/part/II/crossheading/power-to-make-regulations-as-to-exportation-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to make regulations as to exportation, etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/II/crossheading/power-to-make-regulations-as-to-exportation-etc"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Miscellaneous Customs and Excise Amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Amendments of Customs and Excise Management Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/I/crossheading/definition-of-revenue-trader",
      "kind": "crossheading",
      "number": null,
      "heading": "Definition of “revenue trader”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I/crossheading/definition-of-revenue-trader"
    },
    {
      "path": "schedule/8/part/I/crossheading/warehousing-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Warehousing regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/I/crossheading/warehousing-regulations"
    },
    {
      "path": "schedule/8/part/I/crossheading/deficiency-in-warehoused-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Deficiency in warehoused goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I/crossheading/deficiency-in-warehoused-goods"
    },
    {
      "path": "schedule/8/part/I/crossheading/procedure-on-warehouse-ceasing-to-be-approved",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure on warehouse ceasing to be approved",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I/crossheading/procedure-on-warehouse-ceasing-to-be-approved"
    },
    {
      "path": "schedule/8/part/I/crossheading/excise-licences",
      "kind": "crossheading",
      "number": null,
      "heading": "Excise licences",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I/crossheading/excise-licences"
    },
    {
      "path": "schedule/8/part/I/crossheading/powers-of-entry-on-premises-of-revenue-traders",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers of entry on premises of revenue traders",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I/crossheading/powers-of-entry-on-premises-of-revenue-traders"
    },
    {
      "path": "schedule/8/part/I/crossheading/power-to-estimate-excise-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to estimate excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/I/crossheading/power-to-estimate-excise-duties"
    },
    {
      "path": "schedule/8/part/I/crossheading/execution-and-distress",
      "kind": "crossheading",
      "number": null,
      "heading": "Execution and distress",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/I/crossheading/execution-and-distress"
    },
    {
      "path": "schedule/8/part/I/crossheading/proof-of-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Proof of documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I"
    },
    {
      "path": "schedule/8/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/I/crossheading/proof-of-documents"
    },
    {
      "path": "schedule/8/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Amendments of Alcoholic Liquor Duties Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/II/crossheading/ascertainment-of-volume-etc-of-alcoholic-liquors-from-labels-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Ascertainment of volume etc. of alcoholic liquors from labels etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/crossheading/ascertainment-of-volume-etc-of-alcoholic-liquors-from-labels-etc"
    },
    {
      "path": "schedule/8/part/II/crossheading/definitions-of-wholesale-and-wholesaler",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions of “wholesale” and “wholesaler”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/crossheading/definitions-of-wholesale-and-wholesaler"
    },
    {
      "path": "schedule/8/part/II/crossheading/regulations-about-manufacture-of-spirits",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations about manufacture of spirits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/crossheading/regulations-about-manufacture-of-spirits"
    },
    {
      "path": "schedule/8/part/II/crossheading/attenuation-charge-for-distilled-spirits",
      "kind": "crossheading",
      "number": null,
      "heading": "Attenuation charge for distilled spirits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/II/crossheading/attenuation-charge-for-distilled-spirits"
    },
    {
      "path": "schedule/8/part/II/crossheading/distillers-warehouses",
      "kind": "crossheading",
      "number": null,
      "heading": "Distillers’ warehouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/crossheading/distillers-warehouses"
    },
    {
      "path": "schedule/8/part/II/crossheading/rectifying-and-compounding-of-spirits",
      "kind": "crossheading",
      "number": null,
      "heading": "Rectifying and compounding of spirits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/crossheading/rectifying-and-compounding-of-spirits"
    },
    {
      "path": "schedule/8/part/II/crossheading/drawback-on-british-compounds-and-spirits-of-wine",
      "kind": "crossheading",
      "number": null,
      "heading": "Drawback on British compounds and spirits of wine",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/II/crossheading/drawback-on-british-compounds-and-spirits-of-wine"
    },
    {
      "path": "schedule/8/part/II/crossheading/restrictions-on-distillers-and-rectifiers",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on distillers and rectifiers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/II/crossheading/restrictions-on-distillers-and-rectifiers"
    },
    {
      "path": "schedule/8/part/II/crossheading/spirits-consignment-and-advice-notes",
      "kind": "crossheading",
      "number": null,
      "heading": "Spirits consignment and advice notes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/crossheading/spirits-consignment-and-advice-notes"
    },
    {
      "path": "schedule/8/part/II/crossheading/transfer-of-spirit-from-distillers-warehouses",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of spirit from distillers’ warehouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/crossheading/transfer-of-spirit-from-distillers-warehouses"
    },
    {
      "path": "schedule/8/part/II/crossheading/abolition-of-wholesalers-licences-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Abolition of wholesalers’ licences etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/crossheading/abolition-of-wholesalers-licences-etc"
    },
    {
      "path": "schedule/8/part/II/crossheading/restrictions-on-wholesalers-of-spirits",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on wholesalers of spirits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/II/crossheading/restrictions-on-wholesalers-of-spirits"
    },
    {
      "path": "schedule/8/part/II/crossheading/methylated-spirits",
      "kind": "crossheading",
      "number": null,
      "heading": "Methylated spirits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/crossheading/methylated-spirits"
    },
    {
      "path": "schedule/8/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/crossheading/methylated-spirits"
    },
    {
      "path": "schedule/8/part/III",
      "kind": "part",
      "number": "III",
      "heading": "Amendments of Licensing Acts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/III/crossheading/the-licensing-act-1964",
      "kind": "crossheading",
      "number": null,
      "heading": "The Licensing Act 1964",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/III"
    },
    {
      "path": "schedule/8/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/III/crossheading/the-licensing-act-1964"
    },
    {
      "path": "schedule/8/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/III/crossheading/the-licensing-act-1964"
    },
    {
      "path": "schedule/8/paragraph/26",
      "kind": "paragraph",
      "number": "26—28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-26",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/8/part/III/crossheading/the-licensing-act-1964"
    },
    {
      "path": "schedule/n7",
      "kind": "schedule",
      "number": "s 9—12. . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-n7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n8",
      "kind": "schedule",
      "number": "s 13, 14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-n8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": "Supplementary Petroleum Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16/crossheading/management",
      "kind": "crossheading",
      "number": null,
      "heading": "Management",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/management"
    },
    {
      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/management"
    },
    {
      "path": "schedule/16/crossheading/returns-and-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Returns and information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/returns-and-information"
    },
    {
      "path": "schedule/16/crossheading/assessments-and-determinations",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments and determinations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/assessments-and-determinations"
    },
    {
      "path": "schedule/16/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/assessments-and-determinations"
    },
    {
      "path": "schedule/16/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/assessments-and-determinations"
    },
    {
      "path": "schedule/16/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/appeals"
    },
    {
      "path": "schedule/16/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/appeals"
    },
    {
      "path": "schedule/16/crossheading/payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/payment"
    },
    {
      "path": "schedule/16/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/payment"
    },
    {
      "path": "schedule/16/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/payment"
    },
    {
      "path": "schedule/16/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/payment"
    },
    {
      "path": "schedule/16/crossheading/interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/interest"
    },
    {
      "path": "schedule/16/crossheading/transfers-to-associated-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers to associated companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-16/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/transfers-to-associated-companies"
    },
    {
      "path": "schedule/17",
      "kind": "schedule",
      "number": "17",
      "heading": "Special Tax on Banking Deposits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/17/part/I",
      "kind": "part",
      "number": "I",
      "heading": "The Base Period and Chargeable Deposits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/I/crossheading/the-base-period",
      "kind": "crossheading",
      "number": null,
      "heading": "The base period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I"
    },
    {
      "path": "schedule/17/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I/crossheading/the-base-period"
    },
    {
      "path": "schedule/17/part/I/crossheading/chargeable-deposits",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable deposits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I"
    },
    {
      "path": "schedule/17/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I/crossheading/chargeable-deposits"
    },
    {
      "path": "schedule/17/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I/crossheading/chargeable-deposits"
    },
    {
      "path": "schedule/17/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I/crossheading/chargeable-deposits"
    },
    {
      "path": "schedule/17/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I/crossheading/chargeable-deposits"
    },
    {
      "path": "schedule/17/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/I/crossheading/chargeable-deposits"
    },
    {
      "path": "schedule/17/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Management and Collection",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/II/crossheading/management",
      "kind": "crossheading",
      "number": null,
      "heading": "Management",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/management"
    },
    {
      "path": "schedule/17/part/II/crossheading/notice-of-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/notice-of-liability"
    },
    {
      "path": "schedule/17/part/II/crossheading/returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/returns"
    },
    {
      "path": "schedule/17/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/returns"
    },
    {
      "path": "schedule/17/part/II/crossheading/payment-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/payment-of-tax"
    },
    {
      "path": "schedule/17/part/II/crossheading/assessments",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/assessments"
    },
    {
      "path": "schedule/17/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/assessments"
    },
    {
      "path": "schedule/17/part/II/crossheading/right-of-appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Right of appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/right-of-appeal"
    },
    {
      "path": "schedule/17/part/II/crossheading/interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/interest"
    },
    {
      "path": "schedule/17/part/II/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/information"
    },
    {
      "path": "schedule/17/part/II/crossheading/incorrect-returns-accounts-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Incorrect returns, accounts, etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/incorrect-returns-accounts-etc"
    },
    {
      "path": "schedule/17/part/II/crossheading/application-of-taxes-management-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Taxes Management Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II"
    },
    {
      "path": "schedule/17/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/II/crossheading/application-of-taxes-management-act"
    },
    {
      "path": "schedule/18",
      "kind": "schedule",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/19",
      "kind": "schedule",
      "number": "19",
      "heading": "Repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/19/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Import Procedures",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-I",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Export Procedures",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/III",
      "kind": "part",
      "number": "III",
      "heading": "Customs and Excise: Miscellaneous",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-III",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/III/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-III/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/III"
    },
    {
      "path": "schedule/19/part/III/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-III/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/III"
    },
    {
      "path": "schedule/19/part/III/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-III/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/III"
    },
    {
      "path": "schedule/19/part/III/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-III/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/III"
    },
    {
      "path": "schedule/19/part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Value Added Tax",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IV",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/V",
      "kind": "part",
      "number": "V",
      "heading": "Car Tax",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-V",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Income Tax and Corporation Tax: General",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/VI/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/VI"
    },
    {
      "path": "schedule/19/part/VI/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/VI"
    },
    {
      "path": "schedule/19/part/VI/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/VI"
    },
    {
      "path": "schedule/19/part/VI/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/VI"
    },
    {
      "path": "schedule/19/part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Stock Relief",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VII",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/VIII",
      "kind": "part",
      "number": "VIII",
      "heading": "Capital Gains",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VIII",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/VIII/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VIII/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/VIII"
    },
    {
      "path": "schedule/19/part/VIII/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VIII/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/VIII"
    },
    {
      "path": "schedule/19/part/IX",
      "kind": "part",
      "number": "IX",
      "heading": "Capital Transfer Tax",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IX",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/IX/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IX/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/IX"
    },
    {
      "path": "schedule/19/part/IX/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IX/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/IX"
    },
    {
      "path": "schedule/19/part/IX/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IX/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/IX"
    },
    {
      "path": "schedule/19/part/IX/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IX/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/IX"
    },
    {
      "path": "schedule/19/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/IX"
    },
    {
      "path": "schedule/19/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/IX"
    },
    {
      "path": "schedule/19/part/X",
      "kind": "part",
      "number": "X",
      "heading": "Petroleum Revenue Tax",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-X",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/XI",
      "kind": "part",
      "number": "XI",
      "heading": "Exchange Control",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-XI",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/XII",
      "kind": "part",
      "number": "XII",
      "heading": "Irish Land Acts",
      "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-XII",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "s. 107(3)(d)",
      "affecting": "asp/2001/10",
      "affecting_title": "Housing (Scotland) Act 2001",
      "affecting_provisions": "Sch. 10 para. 8"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35",
    "retrieved_at": "2026-10-29T10:14:04.400989+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}