{
  "url": "https://openlegislation.uk/finance-act-1987",
  "json_url": "https://openlegislation.uk/finance-act-1987.json",
  "id": "ukpga/1987/16",
  "title": "Finance Act 1987",
  "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": "1987 c. 16",
  "type": "ukpga",
  "year": "1987",
  "number": "16",
  "version": "current",
  "date": "1987-05-15",
  "revised": true,
  "valid_from": "2024-02-22",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1987/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Customs and Excise and Value Added Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/chapter/I",
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      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1/chapter/I/crossheading/duties-of-excise",
      "kind": "crossheading",
      "number": null,
      "heading": "Duties of excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Unleaded petrol.",
      "url": "https://openlegislation.uk/finance-act-1987/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/I/crossheading/duties-of-excise"
    },
    {
      "path": "section/2",
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      "number": "2",
      "heading": "Part I Vehicles excise duty.",
      "url": "https://openlegislation.uk/finance-act-1987/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/I/crossheading/duties-of-excise"
    },
    {
      "path": "section/3",
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      "url": "https://openlegislation.uk/finance-act-1987/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/I/crossheading/duties-of-excise"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/chapter/I/crossheading/duties-of-excise"
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      "path": "section/5",
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      "number": "5",
      "heading": "Gaming machine licence duty: other amendments.",
      "url": "https://openlegislation.uk/finance-act-1987/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/I/crossheading/duties-of-excise"
    },
    {
      "path": "part/1/chapter/I/crossheading/amendments-of-the-management-act",
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      "number": null,
      "heading": "Amendments of the Management Act",
      "url": null,
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      "parent": "part/1/chapter/I"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-6",
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      "status": "repealed",
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      "heading": "Powers of search and access etc. in respect of vehicles. 1979 c. 2.",
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      "extent": null,
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      "path": "section/8",
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      "heading": "Local export control.",
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      "extent": null,
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    {
      "path": "section/9",
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      "number": "9",
      "heading": "Records relating to importation and exportation.",
      "url": "https://openlegislation.uk/finance-act-1987/section-9",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/10",
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      "heading": "Information powers.",
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      "extent": null,
      "status": null,
      "parent": "part/1/chapter/I/crossheading/amendments-of-the-management-act"
    },
    {
      "path": "part/1/chapter/II",
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    {
      "path": "section/11",
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      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-11",
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      "path": "section/12",
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      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-12",
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      "status": "repealed",
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    {
      "path": "section/13",
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      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-13",
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      "status": "repealed",
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    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-14",
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      "path": "section/15",
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      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-15",
      "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-1987/section-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "section/17",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/chapter/II"
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    {
      "path": "section/18",
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      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-18",
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      "status": "repealed",
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    {
      "path": "section/19",
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      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/chapter/II"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "part/II/chapter/I",
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      "heading": "General",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20–39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-20",
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    {
      "path": "section/40",
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      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-40",
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      "status": "repealed",
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    {
      "path": "section/41",
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      "number": "41–46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-41",
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    {
      "path": "part/II/chapter/II",
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    {
      "path": "section/47",
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      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-47",
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      "parent": "part/II/chapter/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Stamp Duty and Stamp Duty Reserve Tax",
      "url": null,
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      "parent": null
    },
    {
      "path": "part/III/crossheading/stamp-duty",
      "kind": "crossheading",
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      "heading": "Stamp duty",
      "url": null,
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      "parent": "part/III"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Unit trusts.",
      "url": "https://openlegislation.uk/finance-act-1987/section-48",
      "extent": null,
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      "parent": "part/III/crossheading/stamp-duty"
    },
    {
      "path": "section/49",
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      "number": "49",
      "heading": "Contract notes.",
      "url": "https://openlegislation.uk/finance-act-1987/section-49",
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      "status": "repealed",
      "parent": "part/III/crossheading/stamp-duty"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Warrants to purchase Government stock, etc.",
      "url": "https://openlegislation.uk/finance-act-1987/section-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/stamp-duty"
    },
    {
      "path": "section/51",
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      "number": "51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-51",
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      "status": "repealed",
      "parent": "part/III/crossheading/stamp-duty"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Clearance services",
      "url": "https://openlegislation.uk/finance-act-1987/section-52",
      "extent": null,
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      "parent": "part/III/crossheading/stamp-duty"
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    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/stamp-duty"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Shared ownership transactions.",
      "url": "https://openlegislation.uk/finance-act-1987/section-54",
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      "status": "repealed",
      "parent": "part/III/crossheading/stamp-duty"
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    {
      "path": "section/55",
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      "number": "55",
      "heading": "Crown exemption.",
      "url": "https://openlegislation.uk/finance-act-1987/section-55",
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      "status": null,
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    {
      "path": "section/56",
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      "heading": "Stamp duty reserve tax",
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    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "Inheritance Tax",
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    },
    {
      "path": "section/57",
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      "heading": "Reduced rates of tax.",
      "url": "https://openlegislation.uk/finance-act-1987/section-57",
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    },
    {
      "path": "section/58",
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      "heading": "Securities, other business property and agricultural property.",
      "url": "https://openlegislation.uk/finance-act-1987/section-58",
      "extent": null,
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    },
    {
      "path": "section/59",
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      "number": "59",
      "heading": "Maintenance funds for historic buildings etc.",
      "url": "https://openlegislation.uk/finance-act-1987/section-59",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/60",
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      "number": "60",
      "heading": "Acceptance in lieu: waiver of interest.",
      "url": "https://openlegislation.uk/finance-act-1987/section-60",
      "extent": null,
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    },
    {
      "path": "part/V",
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      "number": "V",
      "heading": "Oil Taxation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/61",
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      "number": "61",
      "heading": "Nomination of disposals and appropriations.",
      "url": "https://openlegislation.uk/finance-act-1987/section-61",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/62",
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      "number": "62",
      "heading": "Market value of oil to be determined on a monthly basis.",
      "url": "https://openlegislation.uk/finance-act-1987/section-62",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/63",
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      "number": "63",
      "heading": "Blends of oil from two or more fields.",
      "url": "https://openlegislation.uk/finance-act-1987/section-63",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/64",
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      "heading": "Relief for research expenditure.",
      "url": "https://openlegislation.uk/finance-act-1987/section-64",
      "extent": null,
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    {
      "path": "section/65",
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      "number": "65",
      "heading": "Cross-field allowance of certain expenditure incurred on new fields.",
      "url": "https://openlegislation.uk/finance-act-1987/section-65",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/66",
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      "number": "66",
      "heading": "Oil allowance: adjustment for final periods.",
      "url": "https://openlegislation.uk/finance-act-1987/section-66",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/67",
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      "number": "67",
      "heading": "Variation of decisions on claims for allowable expenditure.",
      "url": "https://openlegislation.uk/finance-act-1987/section-67",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "part/VI",
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      "number": "VI",
      "heading": "Miscellaneous and Supplementary",
      "url": null,
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    {
      "path": "section/68",
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      "number": "68",
      "heading": "Abolition of enactments relating to exchange control.",
      "url": "https://openlegislation.uk/finance-act-1987/section-68",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/69",
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      "number": "69",
      "heading": "Regulation of financial dealings.",
      "url": "https://openlegislation.uk/finance-act-1987/section-69",
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    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Arrangements specified in Orders in Council relating to double taxation relief etc.",
      "url": "https://openlegislation.uk/finance-act-1987/section-70",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1987/section-71",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Short title, interpretation, construction and repeals.",
      "url": "https://openlegislation.uk/finance-act-1987/section-72",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Vehicles Excise Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
      "number": "I. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1987/schedule-1/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Recovery Vehicles",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/II/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
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