The Finance Act 1980 (c.48) The Finance Act 1980 (c.48) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 13 para. 12 omitted by Finance Act 2008 s. 41(7)(a) 19Paragraph 19 20Paragraph 20 The Finance Act 1980 (c.48)