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        Finance Act 1984 (c. 43)
        Introductory Text
        Main body
        Part I Customs and Excise, Value Added Tax and Car Tax
        Chapter I Customs and Excise
        1. Duties on spirits, beer, wine, made-wine and cider.
        2. . . .
        3. Hydrocarbon oil.
        4. Vehicles excise duty.
        5. Vehicles excise duty: recipients of mobility supplement.
        6. Gaming licence duty.
        7. Gaming machine licence duty.
        8. Free zones.
        9. Entry of goods on importation.
        Chapter II Value Added Tax
        10. Zero-rating.
        11. Refund of tax to Government departments etc. in certain cases.
        12. . . .
        13. Certain zero-rated supplies and transactions.
        Chapter III Miscellaneous
        14. Reliefs from duty and value added tax in respect of imported legacies.
        15. Extension to certain Community reliefs of power to make supplementary provision.
        16. Unpaid car tax and value added tax: distress and poinding.
        PART II INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX ETC.
        CHAPTER I GENERAL
        17-25. . . .
        26. . . .
        27-43. . . .
        44. Trustee savings banks.
        45-49. . . .
        50. Furnished holiday lettings.
        51-55. . . .
        56. Certain reliefs extended to Northern Ireland housing associations and societies.
        57. Proceedings in magistrates' courts and county courts.
        CHAPTER II CAPITAL ALLOWANCES
        58-62. . . .
        CHAPTER III CAPITAL GAINS
        63. Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.
        64. Exemption for qualifying corporate bonds.
        65. . . .
        66. Disposals and acquisitions treated as made at market value: removal of certain exceptions.
        67. Parallel pooling.
        68. Maintenance funds for historic buildings.
        69. Foreign currency accounts.
        70. Postponement of tax due from beneficiaries on gains of non-resident trustees.
        71. Non-resident settlements: definition of"settlement" and"settlor".
        CHAPTER IV INSURANCE
        72. . . .
        73. Insurance business of registered friendly societies.
        74-76. . . .
        CHAPTER V OIL AND GAS INDUSTRY
        77. . . .
        78. . . .
        79. - This section applies where, on or after 13th March 1984 and in pursuance of a transfer by a
        80. Replacement of business assets used in connection with oil fields.
        81. Disposals by non-residents etc. of assets used in connection with exploration and exploitation activities.
        CHAPTER VI CONTROLLED FOREIGN COMPANIES
        82-91. . . .
        92-100. . . .
        101-107. . . .
        108. Pre-consolidation amendments.
        PART IV STAMP DUTY
        109. Reduction of stamp duty on conveyances and transfers.
        110. Extension of stamp duty relief on sales at discount.
        111. Agreements for leases.
        112. Sub-sales.
        PART V OIL TAXATION
        113. Restriction on PRT reliefs.
        114. Sales of gas: treatment of certain payments.
        115. Information relating to sales at arm's length and market value of oil.
        116. Offences relating to section 115.
        PART VI MISCELLANEOUS AND SUPPLEMENTARY
        National insurance surcharge
        117. Abolition of national insurance surcharge.
        118-123. . . .
        Miscellaneous
        124. Recovery of certain tax assessed on non-residents.
        125. Local loans.
        126. {- Where- the United Kingdom or any of the Communities is a member of an international organisat...}
        127. Special and General Commissioners.
        128. Short title, interpretation, construction and repeals.
        Schedules
        SCHEDULE 1 Wine and Made-Wine
        SCHEDULE 2 VEHICLES EXCISE DUTY
        Part I {no text}
        Part II Amendment of Part I of Schedule 4 to theVehicles (Excise) Act 1971 and theVehicles (Excise) Act (Northern Ireland) 1972
        SCHEDULE 3 GAMING MACHINE LICENCE DUTY
        Part I Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of Premises
        Part II Transitional Provisions
        Schedule 4 Free Zones
        Part I Provisions Inserted in Customs and Excise Management Act 1979 as Part VIIIA
        Part II Further Amendments of 1979 Act
        Schedule 5 Entry on Importation:
        Schedule 6 {no text}
        Schedules 7-9 . . .
        SCHEDULE 10 . . .
        SCHEDULE 11 FURNISHED HOLIDAY LETTINGS
        SCHEDULE 12 . . .
        SCHEDULE 13 QUALIFYING CORPORATE BONDS
        PART I APPLICATION OF PROVISIONS RELATING TO GILT-EDGED SECURITIES
        PART II REORGANISATIONS, CONVERSIONS, RECONSTRUCTIONS ETC.
        SCHEDULE 14 BENEFICIARY'S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES
        SCHEDULES 15-20 . . .
        SCHEDULE 21 {no text}
        SCHEDULE 22 SPECIAL AND GENERAL COMMISSIONERS
        SCHEDULE 23 REPEALS
        Part I Made-Wine
        Part II Gaming Machine Licence Duty
        Part III Value Added Tax
        Part IV Customs and Excise: Miscellaneous
        PART V INCOME TAX AND CORPORATION TAX: GENERAL
        PART VI INCOME TAX: THE ADDITIONAL RATE
        PART VII FOREIGN EARNINGS AND EMOLUMENTS
        PART VIII CAPITAL GAINS
        Part IX Capital Transfer Tax
        Part X Stamp Duty
        Part XI National Insurance Surcharge
        Part XII Development Land Tax
        PART XIII SPECIAL AND GENERAL COMMISSIONERS
        Part XIV Miscellaneous

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