{
  "url": "https://openlegislation.uk/finance-act-1984",
  "json_url": "https://openlegislation.uk/finance-act-1984.json",
  "id": "ukpga/1984/43",
  "title": "Finance Act 1984",
  "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": "1984 c. 43",
  "type": "ukpga",
  "year": "1984",
  "number": "43",
  "version": "current",
  "date": "1984-07-26",
  "revised": true,
  "valid_from": "2024-02-22",
  "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-1984/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise, Value Added Tax and Car Tax",
      "url": "https://openlegislation.uk/finance-act-1984/part-I",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2",
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      "number": "Chapter I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/1",
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      "number": "1",
      "heading": "Duties on spirits, beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1984/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": "Hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-1984/section-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/4",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1984/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/5",
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      "heading": "Vehicles excise duty: recipients of mobility supplement.",
      "url": "https://openlegislation.uk/finance-act-1984/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/6",
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      "heading": "Gaming licence duty.",
      "url": "https://openlegislation.uk/finance-act-1984/section-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/7",
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      "heading": "Gaming machine licence duty.",
      "url": "https://openlegislation.uk/finance-act-1984/section-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/8",
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      "heading": "Free zones.",
      "url": "https://openlegislation.uk/finance-act-1984/section-8",
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      "status": null,
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    },
    {
      "path": "section/9",
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      "heading": "Entry of goods on importation.",
      "url": "https://openlegislation.uk/finance-act-1984/section-9",
      "extent": null,
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    },
    {
      "path": "part/3",
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      "number": "Chapter II",
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    },
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      "path": "section/10",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-10",
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      "status": "repealed",
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      "path": "section/11",
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      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/12",
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      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-12",
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      "status": "repealed",
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      "path": "section/13",
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      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-13",
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      "status": "repealed",
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    {
      "path": "part/4",
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      "heading": "Reliefs from duty and value added tax in respect of imported legacies.",
      "url": "https://openlegislation.uk/finance-act-1984/section-14",
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    {
      "path": "section/15",
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      "number": "15",
      "heading": "Extension to certain Community reliefs of power to make supplementary provision.",
      "url": "https://openlegislation.uk/finance-act-1984/section-15",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Unpaid car tax and value added tax: distress and poinding.",
      "url": "https://openlegislation.uk/finance-act-1984/section-16",
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      "status": "repealed",
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    {
      "path": "part/II",
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      "number": "II",
      "heading": "INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX ETC.",
      "url": "https://openlegislation.uk/finance-act-1984/part-II",
      "extent": null,
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    },
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      "path": "part/6",
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      "number": "CHAPTER I",
      "heading": "GENERAL",
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    },
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      "path": "section/17",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-17",
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      "path": "section/26",
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      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-26",
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      "path": "section/27",
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      "url": "https://openlegislation.uk/finance-act-1984/section-27",
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      "path": "section/44",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-44",
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      "path": "section/45",
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    {
      "path": "section/50",
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      "number": "50",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-50",
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      "status": "repealed",
      "parent": "part/6"
    },
    {
      "path": "section/51",
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      "number": "51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-51",
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      "heading": "Proceedings in magistrates’ courts and county courts.",
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      "path": "part/7",
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      "number": "CHAPTER II",
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      "path": "section/64",
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    {
      "path": "section/69",
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      "number": "69",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-69",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-70",
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      "number": "71",
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      "url": "https://openlegislation.uk/finance-act-1984/section-71",
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      "path": "part/9",
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      "number": "CHAPTER IV",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-72",
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      "path": "section/73",
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      "heading": "Insurance business of registered friendly societies.",
      "url": "https://openlegislation.uk/finance-act-1984/section-73",
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      "status": null,
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    {
      "path": "section/74",
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      "number": "74",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-74",
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    },
    {
      "path": "part/10",
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      "number": "CHAPTER V",
      "heading": "OIL AND GAS INDUSTRY",
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      "path": "section/77",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-77",
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    {
      "path": "section/78",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-78",
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      "path": "section/79",
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      "number": "79",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-79",
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      "number": "80",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-80",
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      "path": "section/81",
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      "number": "81",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-81",
      "extent": "E+W+S+N.I.",
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    {
      "path": "part/11",
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      "number": "CHAPTER VI",
      "heading": "CONTROLLED FOREIGN COMPANIES",
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      "path": "section/82",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-82",
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      "path": "section/92",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-92",
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      "path": "section/101",
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      "number": "101",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-101",
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      "path": "section/108",
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      "number": "108",
      "heading": "Pre-consolidation amendments.",
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    },
    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "STAMP DUTY",
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    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1984/section-109",
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      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/110",
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      "number": "110",
      "heading": "Extension of stamp duty relief on sales at discount.",
      "url": "https://openlegislation.uk/finance-act-1984/section-110",
      "extent": null,
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    },
    {
      "path": "section/111",
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      "number": "111",
      "heading": "Agreements for leases.",
      "url": "https://openlegislation.uk/finance-act-1984/section-111",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "Sub-sales.",
      "url": "https://openlegislation.uk/finance-act-1984/section-112",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "OIL TAXATION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Restriction on PRT reliefs.",
      "url": "https://openlegislation.uk/finance-act-1984/section-113",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
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      "status": null,
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    {
      "path": "schedule/13/paragraph/1",
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      "path": "schedule/13/part/I/crossheading/other-enactments",
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      "heading": "REORGANISATIONS, CONVERSIONS, RECONSTRUCTIONS ETC.",
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      "path": "schedule/13/paragraph/7",
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      "path": "schedule/14",
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      "path": "schedule/14/crossheading/claims-for-postponement-of-tax",
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