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Contents

Legislation
Finance Act 1988
  • Introduction
  • Part I Customs and Excise
  • Part II Value Added Tax
  • Part III Income Tax, Corporation Tax and Capital Gains Tax
  • Part IV Miscellaneous and General
  • SCHEDULE 1 Alcoholic Liquor Duties
  • SCHEDULE 2 Vehicles Excise Duty
  • SCHEDULE 3 Married Couples: Minor and Consequential Provisions
  • SCHEDULE 4
  • SCHEDULE 5 Underwriters: Assessment and Collection of Tax
  • SCHEDULE 6 Commercial Woodlands
  • SCHEDULE 7 Exceptions to Rule in Section 66(1)
  • SCHEDULE 8
  • SCHEDULE 9
  • SCHEDULE 10
  • SCHEDULE 11
  • SCHEDULE 12 Building Societies: Change of Status
  • SCHEDULE 13 Post-Consolidation Amendments
  • SCHEDULE 14 Repeals
  1. Finance Act 1988
  2. Introduction

Introduction

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.

[29th July 1988]

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:—

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