{
  "url": "https://openlegislation.uk/finance-act-1985",
  "json_url": "https://openlegislation.uk/finance-act-1985.json",
  "id": "ukpga/1985/54",
  "title": "Finance Act 1985",
  "long_title": "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.",
  "citation": "1985 c. 54",
  "type": "ukpga",
  "year": "1985",
  "number": "54",
  "version": "current",
  "date": "1985-07-25",
  "revised": true,
  "valid_from": "2022-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1985/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise and Value Added Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/I/crossheading/the-rates-of-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "The rates of duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Spirits, beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1985/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/the-rates-of-duty"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/the-rates-of-duty"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-1985/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/the-rates-of-duty"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Vehicles excise duty.",
      "url": "https://openlegislation.uk/finance-act-1985/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/the-rates-of-duty"
    },
    {
      "path": "part/I/chapter/I/crossheading/other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Blending of certain wines to constitute production of wine.",
      "url": "https://openlegislation.uk/finance-act-1985/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Miscellaneous amendments relating to spirits and beer.",
      "url": "https://openlegislation.uk/finance-act-1985/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Hydrocarbon oil: mixing etc.",
      "url": "https://openlegislation.uk/finance-act-1985/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Gaming machine licence duty.",
      "url": "https://openlegislation.uk/finance-act-1985/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": "Vehicles excise duty: fees.",
      "url": "https://openlegislation.uk/finance-act-1985/section-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Computer records etc.",
      "url": "https://openlegislation.uk/finance-act-1985/section-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "part/I/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Value Added Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/II/crossheading/newspaper-advertisements",
      "kind": "crossheading",
      "number": null,
      "heading": "Newspaper advertisements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/newspaper-advertisements"
    },
    {
      "path": "part/I/chapter/II/crossheading/offences-etc",
      "kind": "crossheading",
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      "heading": "Offences etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/offences-etc"
    },
    {
      "path": "part/I/chapter/II/crossheading/civil-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Civil penalties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/civil-penalties"
    },
    {
      "path": "section/13A",
      "kind": "section",
      "number": "13A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-13A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/civil-penalties"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/civil-penalties"
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      "path": "section/14A",
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      "number": "14A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-14A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/civil-penalties"
    },
    {
      "path": "section/14B",
      "kind": "section",
      "number": "14B",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-14B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/civil-penalties"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/civil-penalties"
    },
    {
      "path": "section/15A",
      "kind": "section",
      "number": "15A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-15A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    {
      "path": "section/16",
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      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-16",
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      "path": "section/17",
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      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-17",
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      "path": "section/17A",
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      "number": "17A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-17A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/civil-penalties"
    },
    {
      "path": "part/I/chapter/II/crossheading/interest-surcharges-and-supplements",
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      "number": null,
      "heading": "Interest, surcharges and supplements",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-18",
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      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/interest-surcharges-and-supplements"
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    {
      "path": "section/19",
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      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-19",
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      "parent": "part/I/chapter/II/crossheading/interest-surcharges-and-supplements"
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    {
      "path": "section/20",
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      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/interest-surcharges-and-supplements"
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    {
      "path": "part/I/chapter/II/crossheading/assessments-records-and-information",
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      "heading": "Assessments, records and information",
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    {
      "path": "section/21",
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      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-21",
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      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/assessments-records-and-information"
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      "path": "section/22",
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      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-22",
      "extent": "E+W+S+N.I.",
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      "parent": "part/I/chapter/II/crossheading/assessments-records-and-information"
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    {
      "path": "section/23",
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      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-23",
      "extent": "E+W+S+N.I.",
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      "parent": "part/I/chapter/II/crossheading/assessments-records-and-information"
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    {
      "path": "part/I/chapter/II/crossheading/appeals",
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    {
      "path": "section/24",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-24",
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      "path": "section/25",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-25",
      "extent": "E+W+S+N.I.",
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      "parent": "part/I/chapter/II/crossheading/appeals"
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    {
      "path": "section/26",
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      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-26",
      "extent": "E+W+N.I.",
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      "parent": "part/I/chapter/II/crossheading/appeals"
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    {
      "path": "section/27",
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      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-27",
      "extent": "E+W+S+N.I.",
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      "path": "part/I/chapter/II/crossheading/miscellaneous",
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    },
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      "path": "section/28",
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      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-28",
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      "path": "section/29",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-29",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-30",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-31",
      "extent": "E+W+S+N.I.",
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      "parent": "part/I/chapter/II/crossheading/miscellaneous"
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      "path": "section/32",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-32",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-33",
      "extent": "E+W+S+N.I.",
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    {
      "path": "part/II",
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      "number": "II",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
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    {
      "path": "part/II/chapter/I",
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      "path": "section/34",
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      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-34",
      "extent": null,
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    {
      "path": "section/50",
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      "number": "50",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-51",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Withdrawal of right of certain non-resident companies to payment of tax credits.",
      "url": "https://openlegislation.uk/finance-act-1985/section-54",
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "part/II/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Capital Allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1985/section-55",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/II"
    },
    {
      "path": "section/60",
      "kind": "section",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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