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Contents

Legislation

Finance Act 1991

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Introduction
Part I CUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX
Part II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Part III OIL TAXATION
Part IV STAMP DUTY AND STAMP DUTY RESERVE TAX
Part V MISCELLANEOUS AND GENERAL
SCHEDULE 1
SCHEDULE 2 AMENDMENTS RELATING TO BEER DUTY
SCHEDULE 3 MODIFICATION OF ENACTMENTS EXTENDED TO NORTHERN IRELAND
SCHEDULE 4 REGISTERED EXCISE DEALERS AND SHIPPERS
SCHEDULE 5 PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
SCHEDULE 6 RESTRICTION OF HIGHER RATE RELIEF: BENEFICIAL LOANS ETC
SCHEDULE 7 BASIC LIFE ASSURANCE AND GENERAL ANNUITY BUSINESS
SCHEDULE 8
SCHEDULE 9 FRIENDLY SOCIETIES
SCHEDULE 10 BUILDING SOCIETIES: QUALIFYING SHARES
SCHEDULE 11 BUILDING SOCIETIES: MARKETABLE SECURITIES
SCHEDULE 12 SECURITIES: NEW ISSUES
SCHEDULE 13 MANUFACTURED DIVIDENDS AND INTEREST
SCHEDULE 14
SCHEDULE 15 RELIEF FOR COMPANY TRADING LOSSES
SCHEDULE 16
SCHEDULE 17
SCHEDULE 18
SCHEDULE 19 REPEALS

Finance Act 1991
Section 8

Schedule 8 | Section 8 ^F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
Sch. 8 repealed (22.3.2001 with effect in accordance with s. 87 of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(12)