{
  "url": "https://openlegislation.uk/finance-act-1982",
  "json_url": "https://openlegislation.uk/finance-act-1982.json",
  "id": "ukpga/1982/39",
  "title": "Finance Act 1982",
  "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": "1982 c. 39",
  "type": "ukpga",
  "year": "1982",
  "number": "39",
  "version": "current",
  "date": null,
  "revised": true,
  "valid_from": "2026-04-01",
  "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-1982/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": "Duties on spirits, beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1982/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Hydrocarbon oil, etc.",
      "url": "https://openlegislation.uk/finance-act-1982/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Aviation gasoline.",
      "url": "https://openlegislation.uk/finance-act-1982/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Vehicles excise duty: Great Britain.",
      "url": "https://openlegislation.uk/finance-act-1982/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1982/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Betting and gaming duties.",
      "url": "https://openlegislation.uk/finance-act-1982/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Immature spirits for home use and loss allowance for imported beer.",
      "url": "https://openlegislation.uk/finance-act-1982/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
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      "number": "10",
      "heading": "Regulator powers.",
      "url": "https://openlegislation.uk/finance-act-1982/section-10",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/11",
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      "number": "11",
      "heading": "Power of Commissioners with respect to agricultural levies etc.",
      "url": "https://openlegislation.uk/finance-act-1982/section-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Delegation of Commissioners’ functions.",
      "url": "https://openlegislation.uk/finance-act-1982/section-12",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
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      "number": "II",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/13",
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      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "General",
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      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-20",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Termination of the option mortgage schemes.",
      "url": "https://openlegislation.uk/finance-act-1982/section-27",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-28",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Postponement of recovery of tax.",
      "url": "https://openlegislation.uk/finance-act-1982/section-68",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/69",
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      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1982/section-69",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "part/III/chapter/II",
      "kind": "chapter",
      "number": "II",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/70",
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      "number": "70–79",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-70",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/II"
    },
    {
      "path": "part/III/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Capital Gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Increase of chattel exemption.",
      "url": "https://openlegislation.uk/finance-act-1982/section-81",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Extension of general relief for gifts.",
      "url": "https://openlegislation.uk/finance-act-1982/section-82",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-85",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1982/section-89",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/III"
    },
    {
      "path": "part/IV",
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      "number": "IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-90",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Stamp Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Reduction of duty on conveyances and leases.",
      "url": "https://openlegislation.uk/finance-act-1982/section-128",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "Exemption from duty on grants, transfers to charities, etc.",
      "url": "https://openlegislation.uk/finance-act-1982/section-129",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-130",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-131",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Oil Taxation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/VI/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "General",
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      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Increase of petroleum revenue tax and ending of supplementary petroleum duty.",
      "url": "https://openlegislation.uk/finance-act-1982/section-132",
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "Export sales of gas.",
      "url": "https://openlegislation.uk/finance-act-1982/section-133",
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Alternative valuation of ethane used for petrochemical purposes.",
      "url": "https://openlegislation.uk/finance-act-1982/section-134",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Determination of oil fields.",
      "url": "https://openlegislation.uk/finance-act-1982/section-135",
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-136",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "Expenditure met by regional development grants to be disregarded for certain purposes.",
      "url": "https://openlegislation.uk/finance-act-1982/section-137",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-138",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "part/VI/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Advance Petroleum Revenue Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Liability for APRT and credit against liability for petroleum revenue tax.",
      "url": "https://openlegislation.uk/finance-act-1982/section-139",
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Increase of gross profit by reference to royalties in kind.",
      "url": "https://openlegislation.uk/finance-act-1982/section-140",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "Reduction of gross profit by reference to exempt allowance.",
      "url": "https://openlegislation.uk/finance-act-1982/section-141",
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Consequences of crediting APRT against liability for petroleum revenue tax.",
      "url": "https://openlegislation.uk/finance-act-1982/section-142",
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Miscellaneous and Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-143",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1982/section-144",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "Certificates of tax deposit: extension of interest period.",
      "url": "https://openlegislation.uk/finance-act-1982/section-145",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-146",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-147",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1982/section-148",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Recovery of overpayment of tax, etc.",
      "url": "https://openlegislation.uk/finance-act-1982/section-149",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Investment in gilt-edged unit trusts.",
      "url": "https://openlegislation.uk/finance-act-1982/section-150",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "National savings accounts.",
      "url": "https://openlegislation.uk/finance-act-1982/section-151",
      "extent": null,
      "status": null,
      "parent": "part/VII"
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