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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. Finance Act 1985
  2. Section 21

Schedule 21 | Section 21 F1F2

From legislation.gov.uk

(1)This Schedule has effect for determining the original market value of assets and the aggregate market value of assets as mentioned in subsection (1)(b) of section 71 of this Act (in this Schedule referred to as “the principal section”).

(2)Expressions used in this Schedule have the same meaning as in the principal section.

(2)RepealedF1

(3)RepealedF1

(4)RepealedF1

Notes

  1. F1

    Sch. 21 (paras. 1-4) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

  2. F2

    Sch. 21 (paras. 1-4) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the 1992 repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1)(2), 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

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