{
  "url": "https://openlegislation.uk/finance-act-1986",
  "json_url": "https://openlegislation.uk/finance-act-1986.json",
  "id": "ukpga/1986/41",
  "title": "Finance Act 1986",
  "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": "1986 c. 41",
  "type": "ukpga",
  "year": "1986",
  "number": "41",
  "version": "current",
  "date": "1986-07-25",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1986/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",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/I/crossheading/the-rates-of-duty",
      "kind": "crossheading",
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      "url": null,
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      "status": null,
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    },
    {
      "path": "section/1",
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      "number": "1",
      "heading": "Tobacco products.",
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      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/the-rates-of-duty"
    },
    {
      "path": "section/2",
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      "number": "2",
      "heading": "Hydrocarbon oil.",
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      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/the-rates-of-duty"
    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": "Vehicles excise duty.",
      "url": "https://openlegislation.uk/finance-act-1986/section-3",
      "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",
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      "heading": "Other provisions",
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    },
    {
      "path": "section/4",
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      "heading": "Beer duty: minor amendments.",
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      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
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      "path": "section/5",
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      "number": "5",
      "heading": "Warehousing regulations.",
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      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Betting duties and bingo duty in Northern Ireland.",
      "url": "https://openlegislation.uk/finance-act-1986/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
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      "path": "section/7",
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      "heading": "Betting and gaming duties: evidence by certificate, etc.",
      "url": "https://openlegislation.uk/finance-act-1986/section-7",
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      "path": "section/8",
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      "heading": "Licences under the customs and excise Acts.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/I/chapter/II",
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      "heading": "Value Added Tax",
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    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-9",
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      "path": "section/10",
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      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-10",
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    {
      "path": "section/11",
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      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-11",
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      "path": "section/12",
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      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-12",
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
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    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "section/15",
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      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-15",
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    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
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      "status": null,
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    },
    {
      "path": "part/II/chapter/I",
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      "number": "I",
      "heading": "General",
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    },
    {
      "path": "part/II/chapter/I/crossheading/tax-rates-and-main-reliefs",
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      "path": "section/16",
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      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-16",
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    },
    {
      "path": "section/23",
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      "heading": "Employee share schemes: general amendments.",
      "url": "https://openlegislation.uk/finance-act-1986/section-23",
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    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Approved profit sharing schemes: workers’ co-operatives.",
      "url": "https://openlegislation.uk/finance-act-1986/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/tax-rates-and-main-reliefs"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-25",
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      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/tax-rates-and-main-reliefs"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-33",
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      "path": "part/II/chapter/I/crossheading/foreign-element-expenses",
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    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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    },
    {
      "path": "part/II/chapter/II",
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      "heading": "Capital Allowances",
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    },
    {
      "path": "section/55",
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      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-55",
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    },
    {
      "path": "part/II/chapter/III",
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      "heading": "CAPITAL GAINS",
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      "path": "section/58",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-58",
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      "path": "section/59",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-59",
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      "path": "section/60",
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      "number": "60",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-60",
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    {
      "path": "part/II/chapter/IV",
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      "number": "IV",
      "heading": "Securities",
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      "path": "section/61",
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      "number": "61",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-61",
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    },
    {
      "path": "part/III",
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      "heading": "STAMP DUTY",
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    },
    {
      "path": "part/III/crossheading/securities",
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    {
      "path": "section/64",
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      "number": "64",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-64",
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      "parent": "part/III/crossheading/securities"
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      "path": "section/65",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-65",
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    {
      "path": "section/66",
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      "url": "https://openlegislation.uk/finance-act-1986/section-66",
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    {
      "path": "part/III/crossheading/depositary-receipts",
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    {
      "path": "section/67",
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      "heading": "Depositary receipts 1.5% charge",
      "url": "https://openlegislation.uk/finance-act-1986/section-67",
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      "status": null,
      "parent": "part/III/crossheading/depositary-receipts"
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    {
      "path": "section/68",
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      "heading": "Depositary receipts: notification",
      "url": "https://openlegislation.uk/finance-act-1986/section-68",
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      "status": null,
      "parent": "part/III/crossheading/depositary-receipts"
    },
    {
      "path": "section/69",
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      "heading": "Depositary receipts: supplementary",
      "url": "https://openlegislation.uk/finance-act-1986/section-69",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/depositary-receipts"
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    {
      "path": "part/III/crossheading/clearance-services",
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    },
    {
      "path": "section/70",
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      "heading": "Clearance services 1.5% charge",
      "url": "https://openlegislation.uk/finance-act-1986/section-70",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/clearance-services"
    },
    {
      "path": "section/71",
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      "heading": "Clearance services: notification",
      "url": "https://openlegislation.uk/finance-act-1986/section-71",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/clearance-services"
    },
    {
      "path": "section/72",
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      "heading": "Clearance services: supplementary",
      "url": "https://openlegislation.uk/finance-act-1986/section-72",
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      "status": null,
      "parent": "part/III/crossheading/clearance-services"
    },
    {
      "path": "part/III/crossheading/meaning-of-exempt-capitalraising-instrument-and-exempt-listing-instrument",
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      "heading": "Meaning of “exempt capital-raising instrument” and “exempt listing instrument”",
      "url": null,
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    {
      "path": "section/72ZA",
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      "number": "72ZA",
      "heading": "Meaning of “exempt capital-raising instrument”",
      "url": "https://openlegislation.uk/finance-act-1986/section-72ZA",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/meaning-of-exempt-capitalraising-instrument-and-exempt-listing-instrument"
    },
    {
      "path": "section/72ZB",
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      "heading": "Meaning of “exempt listing instrument”",
      "url": "https://openlegislation.uk/finance-act-1986/section-72ZB",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/meaning-of-exempt-capitalraising-instrument-and-exempt-listing-instrument"
    },
    {
      "path": "part/III/crossheading/transfers-between-depositary-receipt-system-and-clearance-system",
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      "number": null,
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    },
    {
      "path": "section/72A",
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      "status": null,
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    {
      "path": "part/III/crossheading/reconstructions-and-acquistions",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/III"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1986/section-73",
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      "status": "repealed",
      "parent": "part/III/crossheading/reconstructions-and-acquistions"
    },
    {
      "path": "section/74",
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      "number": "74",
      "heading": "Reconstructions etc: repeals.",
      "url": "https://openlegislation.uk/finance-act-1986/section-74",
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      "parent": "part/III/crossheading/reconstructions-and-acquistions"
    },
    {
      "path": "section/75",
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      "number": "75",
      "heading": "Acquisitions: reliefs.",
      "url": "https://openlegislation.uk/finance-act-1986/section-75",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/reconstructions-and-acquistions"
    },
    {
      "path": "section/76",
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      "number": "76",
      "heading": "Acquisitions: further provisions about reliefs.",
      "url": "https://openlegislation.uk/finance-act-1986/section-76",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/reconstructions-and-acquistions"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Acquisition of target company's share capital",
      "url": "https://openlegislation.uk/finance-act-1986/section-77",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/reconstructions-and-acquistions"
    },
    {
      "path": "section/77A",
      "kind": "section",
      "number": "77A",
      "heading": "Disqualifying arrangements",
      "url": "https://openlegislation.uk/finance-act-1986/section-77A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/reconstructions-and-acquistions"
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    {
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      "path": "part/IV/crossheading/other-charges",
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      "path": "part/V",
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      "path": "part/VI",
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