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Contents

Legislation

Finance Act 1987

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Introduction
Part 1 Customs and Excise and Value Added Tax
Part II Income Tax, Corporation Tax and Capital Gains Tax
Part III Stamp Duty and Stamp Duty Reserve Tax
Part IV Inheritance Tax
Part V Oil Taxation
Part VI Miscellaneous and Supplementary
SCHEDULE 1 Vehicles Excise Duty
SCHEDULE 2 Amendments of Value Added Tax Act 1983
SCHEDULES 3–6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 7 Stamp Duty Reserve Tax
SCHEDULE 8 Securities, Other Business Property and Agricultural Property
SCHEDULE 9 Maintenance Funds for Historic Buildings etc.
SCHEDULE 10 Nomination Scheme for Disposals and Appropriation
SCHEDULE 11 Market Value of Oil
SCHEDULE 12 Supplementary Provisions as to Blended Oil
SCHEDULE 13 Relief for Research Expenditure
SCHEDULE 14 Cross-Field Allowance
SCHEDULE 15 Pre-Consolidation Amendments: Income Tax and Corporation Tax
SCHEDULE 16 Repeals

Finance Act 1987
Section 3

Schedule 3 | Section 3 ^F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
Schs. 3–6 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31