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Contents

Legislation
Finance Act 1985
  • Introduction
  • Part I Customs and Excise and Value Added Tax
  • Part II Income Tax, Corporation Tax and Capital Gains Tax
  • Part III Stamp Duty
  • Part IV Oil Taxation
  • Part V Miscellaneous and Supplementary
  • SCHEDULE 1 Table of Rates of Duty on Wine and Made-Wine
  • SCHEDULE 2 Vehicles Excise Duty
  • SCHEDULE 3 Amendments of Alcoholic Liquor Duties Act 1979
  • SCHEDULE 4 Hydrocarbon Oil: Mixing Etc.
  • SCHEDULE 5 Gaming Machine Licence Duty
  • SCHEDULE 6
  • SCHEDULE 7
  • SCHEDULE 8
  • SCHEDULES 9—13 . . .
  • SCHEDULES 14—17. . . .
  • SCHEDULE 18 . . .
  • SCHEDULE 19
  • SCHEDULE 20
  • SCHEDULE 21
  • SCHEDULE 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • SCHEDULE 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • SCHEDULE 24 Stamp Duty: Headings Omitted
  • SCHEDULE 25 Abolition of Development Land Tax and Tax on Development Gains
  • SCHEDULE 26 Capital Transfer Tax: Conditional Exemption
  • SCHEDULE 27 Repeals
  1. UK legislation
  2. Finance Act 1985

Finance Act 1985

From legislation.gov.uk

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.

[25th July 1985]

Most Gracious Sovereign,We, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Spirits, beer, wine, made-wine and cider.
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