The Finance Act 1981 (c. 35) The Finance Act 1981 (c. 35) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 14 para. 10 omitted by Finance Act 2008 s. 41(7)(b) Sch. 14 para. 11 omitted by Finance Act 2008 s. 41(7)(b) 18Paragraph 18 The Finance Act 1981 (c. 35)