{
  "url": "https://openlegislation.uk/finance-act-1983",
  "json_url": "https://openlegislation.uk/finance-act-1983.json",
  "id": "ukpga/1983/28",
  "title": "Finance Act 1983",
  "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": "1983 c. 28",
  "type": "ukpga",
  "year": "1983",
  "number": "28",
  "version": "current",
  "date": "1983-05-13",
  "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-1983/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, madewine and cider.",
      "url": "https://openlegislation.uk/finance-act-1983/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-1983/section-2",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-1983/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Vehicles excise duty.",
      "url": "https://openlegislation.uk/finance-act-1983/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Bingo duty and gaming machine licence duty.",
      "url": "https://openlegislation.uk/finance-act-1983/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Deferred payment of excise duty on goods.",
      "url": "https://openlegislation.uk/finance-act-1983/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Imports to and exports from Northern Ireland.",
      "url": "https://openlegislation.uk/finance-act-1983/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Export from Northern Ireland of goods chargeable with agricultural levies.",
      "url": "https://openlegislation.uk/finance-act-1983/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Miscellaneous customs and excise repeals.",
      "url": "https://openlegislation.uk/finance-act-1983/section-9",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/II/chapter/I",
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      "url": null,
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    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10–28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1983/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1983/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/II/chapter/II",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30–33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1983/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/II"
    },
    {
      "path": "part/II/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Capital Gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1983/section-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/III"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Oil Taxation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Phasing out of APRT.",
      "url": "https://openlegislation.uk/finance-act-1983/section-35",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Increased oil allowance for certain new fields.",
      "url": "https://openlegislation.uk/finance-act-1983/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Reliefs for exploration and appraisal expenditure etc.",
      "url": "https://openlegislation.uk/finance-act-1983/section-37",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Terms of payment to be implied in determining market value.",
      "url": "https://openlegislation.uk/finance-act-1983/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Exclusion of oil appropriated for production purposes in other fields.",
      "url": "https://openlegislation.uk/finance-act-1983/section-39",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Variation of decisions on claims for allowable expenditure.",
      "url": "https://openlegislation.uk/finance-act-1983/section-40",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Transfers of interests in oil fields.",
      "url": "https://openlegislation.uk/finance-act-1983/section-41",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "Miscellaneous and Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1983/section-42",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/IV/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "National savings: supplements.",
      "url": "https://openlegislation.uk/finance-act-1983/section-43",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Rates of interest for government lending.",
      "url": "https://openlegislation.uk/finance-act-1983/section-44",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Suspension of certain payments into National Loans Fund in respect of new towns.",
      "url": "https://openlegislation.uk/finance-act-1983/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Historic Buildings and Monuments Commission for England.",
      "url": "https://openlegislation.uk/finance-act-1983/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1983/section-47",
      "extent": null,
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      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Short title, interpretation, construction and repeals.",
      "url": "https://openlegislation.uk/finance-act-1983/section-48",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "schedule/1",
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      "number": "1",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/wine-rates-of-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Wine: Rates of Duty",
      "url": "https://openlegislation.uk/finance-act-1983/schedule-1/crossheading-wine-rates-of-duty",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2. . . . . . . . . . . . . . . . . . . . . . . . .",
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    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Vehicles Excise Duty",
      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/3/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Provisions Substituted in Part II of Schedules 1 to 5 to the Vehicles (Excise)Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972",
      "url": null,
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    },
    {
      "path": "schedule/3/paragraph/1",
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      "url": "https://openlegislation.uk/finance-act-1983/schedule-3/paragraph-1",
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    {
      "path": "schedule/3/paragraph/2",
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      "path": "schedule/3/paragraph/3",
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    {
      "path": "schedule/3/paragraph/4",
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    {
      "path": "schedule/3/paragraph/5",
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    {
      "path": "schedule/3/part/II",
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      "heading": "Amendment of Part I of Schedule 4 to The Vehicles (Excise) Act 1971 and The Vehicles (Excise) Act (Northern Ireland) 1972",
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      "path": "schedule/3/part/II/crossheading/amendments-made-in-both-acts",
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      "parent": "schedule/3/part/II"
    },
    {
      "path": "schedule/3/paragraph/8",
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      "url": "https://openlegislation.uk/finance-act-1983/schedule-3/paragraph-8",
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      "status": "repealed",
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    {
      "path": "schedule/3/part/II/crossheading/amendments-made-only-in-the-act-of-1971",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments made only in the Act of 1971",
      "url": null,
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    },
    {
      "path": "schedule/3/paragraph/9",
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    {
      "path": "schedule/3/paragraph/10",
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      "path": "schedule/3/paragraph/11",
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      "path": "schedule/3/part/II/crossheading/amendments-made-only-in-the-act-of-1972",
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      "path": "schedule/4",
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      "path": "schedule/6",
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    {
      "path": "schedule/6/crossheading/interpretation",
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    {
      "path": "schedule/6/paragraph/1",
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      "url": "https://openlegislation.uk/finance-act-1983/schedule-6/paragraph-1",
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    {
      "path": "schedule/6/crossheading/election-for-pooling",
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      "heading": "Election for pooling",
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      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/2",
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      "url": "https://openlegislation.uk/finance-act-1983/schedule-6/paragraph-2",
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      "status": "repealed",
      "parent": "schedule/6/crossheading/election-for-pooling"
    },
    {
      "path": "schedule/6/crossheading/effect-of-election",
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      "number": null,
      "heading": "Effect of election",
      "url": null,
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    },
    {
      "path": "schedule/6/paragraph/3",
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      "url": "https://openlegislation.uk/finance-act-1983/schedule-6/paragraph-3",
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    },
    {
      "path": "schedule/6/crossheading/the-1982-identification-rules",
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      "heading": "The 1982 identification rules",
      "url": null,
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    {
      "path": "schedule/6/paragraph/4",
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      "url": "https://openlegislation.uk/finance-act-1983/schedule-6/paragraph-4",
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      "parent": "schedule/6/crossheading/the-1982-identification-rules"
    },
    {
      "path": "schedule/6/crossheading/the-indexation-allowance",
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      "heading": "The indexation allowance",
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      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/5",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1983/schedule-6/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/the-indexation-allowance"
    },
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