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				Finance Act 1981 (c. 35)
				Introductory Text
				Main body
				Part I Customs and Excise
				1. Spirits, beer, wine, made-wine and cider.
				2. . . .
				3. Matches and mechanical lighters.
				4. Increase on duty on hydrocarbon oil etc.
				5. Energy for refineries etc.
				6. Repayment of hydrocarbon oil duty.
				7. Vehicles excise duty: Great Britain.
				8. Vehicles excise duty: Northern Ireland.
				9. Betting and gaming duties.
				10. Import and export procedures.
				11. Miscellaneous customs and excise amendments.
				Part II
				12-15. . . .
				Part III
				16-18. . . .
				Part IV Income Tax, Corporation Tax and Capital Gains Tax
				Chapter I General
				19-37. . . .
				38. Interest charged to capital.
				39-51. . . .
				Chapter II Relief for Investments in New Corporate Trades
				52-67. . . .
				Chapter III Benefits in Kind
				68-72. . . .
				Chapter IV Capital Allowances
				73-77. . . .
				Chapter V Capital Gains
				78. - . . .In subsection (3)(a) of section 79 of the Finance Act 1980 for the words "section 19(3
				79. Emigration of donee.
				80. Gains of non-resident settlements.
				80A. Gains of dual-resident settlements.
				81. Migrant settlements.
				82. Transfers between settlements.
				82A. Payments by and to companies.
				83. Provisions supplementary to sections 80 to 82.
				84. Power to obtain information for purposes of sections 80 to 82.
				85. Non-resident trustees and non-resident companies.
				86. Transfers into settlement.
				87. Appointments to persons under disability.
				88. Disposal of interests in non-resident settlements.
				89. Trusts for the disabled.
				90. ....
				91. Consideration on reorganisation of share capital etc.
				Part V Capital Transfer Tax
				92-95. . . .
				96. - . . .
				97-106. . . .
				Part VI Stamp Duty
				107. Sale of houses at discount by local authorities etc.
				108. Shared ownership transactions.
				109. . . .
				110. Pooled pension funds.
				Part VII Petroleum Revenue Tax
				111. Restriction of expenditure supplement.
				112. Restriction of expenditure supplement: transfers of interest.
				113. Restriction of expenditure supplement: loss following net profit period.
				114. Restriction of limit on amount of tax payable.
				115. Contracts with deferred payment.
				116. Spreading of capital expenditure.
				117. Spreading of capital expenditure: transitional provisions.
				118. Licence payments other than royalties.
				119. Transportation costs for off-shore oil.
				120. . . .
				121. Gas banking schemes.
				Part VIII Supplementary Petroleum Duty
				122. Charge of supplementary petroleum duty.
				123. Increase of gross profit by reference to royalties in kind.
				124. Reduction of gross profit by reference to exempt allowance.
				125. Repayment of duty in case of field showing loss on cessation.
				126. Deduction of duty in computing assessable profit or allowable loss for petroleum revenue tax.
				127. Deduction of duty in computing income for corporation tax.
				128. Supplementary Provisions.
				Part IX
				129-133. . . .
				Part X Miscellaneous and Supplementary
				134. Special tax on banking deposits.
				135. Chevening Estate.
				136. Exchange control.
				137. Irish land Acts.
				138. . . .
				139. Short title, interpretation, construction and repeals.
				Schedules
				SCHEDULES 1, 2 . . .
				SCHEDULES 3, 4 . . .
				SCHEDULE 5 . . .
				SCHEDULE 6 Import Procedures: Amendments of Customs and Excise Management Act 1979
				SCHEDULE 7 Export Procedures
				Part I Sections Substituted in Customs and Excise Management Act 1979
				Part II Amendments of Customs and Excise Management Act 1979
				SCHEDULE 8 Miscellaneous Customs and Excise Amendments
				Part I Amendments ofCustoms and Excise Management Act 1979
				Part II Amendments ofAlcoholic Liquor Duties Act 1979
				Part III Amendments of Licensing Acts
				SCHEDULES 9-12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
				SCHEDULES 13, 14 . . .
				SCHEDULE 15 . . .
				SCHEDULE 16 Supplementary Petroleum Duty
				SCHEDULE 17 Special Tax on Banking Deposits
				Part I The Base Period and Chargeable Deposits
				Part II Management and Collection
				SCHEDULE 18 . . .
				SCHEDULE 19 Repeals
				[Part I Import Procedures]
				Part II Export Procedures
				Part III Customs and Excise: Miscellaneous
				Part IV Value Added Tax
				Part V Car Tax
				Part VI Income Tax and Corporation Tax: General
				Part VII Stock Relief
				Part VIII Capital Gains
				Part IX Capital Transfer Tax
				Part X Petroleum Revenue Tax
				Part XI Exchange Control
				Part XII Irish Land Acts

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