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        Finance Act 1982 (c. 39)
        Introductory Text
        Main body
        Part I Customs and Excise
        1. Duties on spirits, beer, wine, made-wine and cider.
        2. . . .
        3. Hydrocarbon oil, etc.
        4. Aviation gasoline.
        5. Vehicles excise duty: Great Britain.
        6. Vehicles excise duty: Northern Ireland.
        7. Additional liability in relation to alteration of vehicle or its use.
        8. Betting and gaming duties.
        9. Immature spirits for home use and loss allowance for imported beer.
        10. Regulator powers.
        11. Power of Commissioners with respect to agricultural levies etc.
        12. Delegation of Commissioners' functions.
        Part II
        13-17. . . .
        18, 19. . . .
        Part III Income Tax, Corporation Tax and Capital Gains Tax
        Chapter I General
        20-26. . . .
        27. Termination of the option mortgage schemes.
        28-67. . . .
        68. Postponement of recovery of tax.
        69. {- In section 86 of the Taxes Management Act 1970 (interest on overdue tax) in subsection (3) (d...}
        Chapter II
        70-79. . . .
        Chapter III Capital Gains
        80. Increase and indexation of annual exempt amount.
        81. Increase of chattel exemption.
        82. Extension of general relief for gifts.
        83. Relief on compulsory purchase.
        84. Termination of life interest etc.
        85. . . .
        86. Indexation allowance on certain disposals.
        87. Calculation of indexation allowance.
        88. Identification of securities etc. disposed of: general rules.
        89. {- Where, in a case of a man and his wife living with him, one of them- disposes of securities t...}
        Part IV
        90-127. . . .
        Part V Stamp Duty
        128. Reduction of duty on conveyances and leases.
        129. Exemption from duty on grants, transfers to charities, etc.
        130. . . .
        131. . . .
        Part VI Oil Taxation
        Chapter I General
        132. Increase of petroleum revenue tax and ending of supplementary petroleum duty.
        133. Export sales of gas.
        134. Alternative valuation of ethane used for petrochemical purposes.
        135. Determination of oil fields.
        136. . . .
        137. Expenditure met by regional development grants to be disregarded for certain purposes.
        138. . . .
        Chapter II Advance Petroleum Revenue Tax
        139. Liability for APRT and credit against liability for petroleum revenue tax.
        140. Increase of gross profit by reference to royalties in kind.
        141. Reduction of gross profit by reference to exempt allowance.
        142. Consequences of crediting APRT against liability for petroleum revenue tax.
        Part VII Miscellaneous and Supplementary
        143. . . .
        144. - . . .
        145. Certificates of tax deposit: extension of interest period.
        146. . . .
        147. . . .
        148. Transfer of assets of Hops Marketing Board.
        149. Recovery of overpayment of tax, etc.
        150. Investment in gilt-edged unit trusts.
        151. National savings accounts.
        152. Additional power of Treasury to borrow.
        153. Variable rates of interest for government lending.
        154. . . .
        155. . . .
        156. Dissolution of Board of Referees.
        157. Short title, interpretation, construction and repeals.
        Schedules
        SCHEDULE 1 Wine: Rates of Duty
        SCHEDULE 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
        SCHEDULE 3
        SCHEDULE 4 Provisions Substituted inVehicles (Excise) Act (Northern Ireland) 1972 (N.I. c. 10)
        I Provisions Substituted for Part II of Schedule 1
        II Provisions Substituted for Part II of Schedule 2
        III Provisions Substituted for Part II of Schedule 3
        IV Provisions Substituted for Part II of Schedule 4Tables Showing Annual Rates of Duty on Goods Vehicles
        V Provisions Substituted for Part II of Schedule 5
        SCHEDULE 5 Annual Rates of Duty on Goods Vehicles
        Part A
        Part B Modifications for Northern Ireland
        SCHEDULE 6 Betting and Gaming Duties
        Part I General
        Part II
        Part III Gaming Licence Duty
        Part IV Bingo Duty
        Part V Gaming Machine Licence Duty
        SCHEDULES 7-10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
        SCHEDULES 11, 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
        SCHEDULE 13
        Part I
        Part II
        SCHEDULES 14-17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
        SCHEDULE 18 Alternative Valuation of Ethane Used for Petrochemical Purposes
        SCHEDULE 19 Supplementary Provisions Relating to APRT
        Part I Collection of Tax
        Part II Miscellaneous
        Part III Amendments
        SCHEDULE 20 National Savings Accounts
        SCHEDULE 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
        SCHEDULE 22 Repeals
        Part I Miscellaneous Customs and Excise and Value Added Tax
        Part II Vehicles Excise Duty
        Part III Gaming Machine Licence Duty
        Part IV Income and Corporation Tax: General
        Part V Option Mortgage Schemes
        Part VI Capital Gains
        Part VII Capital Transfer Tax
        Part VIII Stamp Duty
        Part IX Oil Taxation
        Part X Board of Referees
        Part XI Spent Enactments

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