{
  "url": "https://openlegislation.uk/finance-act-1988",
  "json_url": "https://openlegislation.uk/finance-act-1988.json",
  "id": "ukpga/1988/39",
  "title": "Finance Act 1988",
  "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": "1988 c. 39",
  "type": "ukpga",
  "year": "1988",
  "number": "39",
  "version": "current",
  "date": "1988-07-29",
  "revised": true,
  "valid_from": "2024-02-22",
  "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-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/duties-of-excise-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Duties of excise: rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1988/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duties-of-excise-rates"
    },
    {
      "path": "section/2",
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      "number": "2",
      "heading": "Tobacco products.",
      "url": "https://openlegislation.uk/finance-act-1988/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duties-of-excise-rates"
    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": "Hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-1988/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duties-of-excise-rates"
    },
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      "path": "section/4",
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      "heading": "Vehicles excise duty.",
      "url": "https://openlegislation.uk/finance-act-1988/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/duties-of-excise-rates"
    },
    {
      "path": "part/I/crossheading/duties-of-excise-other-provisions",
      "kind": "crossheading",
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      "heading": "Duties of excise: other provisions",
      "url": null,
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    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Relief from excise duty on goods imported for testing etc.",
      "url": "https://openlegislation.uk/finance-act-1988/section-5",
      "extent": null,
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      "parent": "part/I/crossheading/duties-of-excise-other-provisions"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": "Remission of duty in respect of spirits used for medical or scientific purposes.",
      "url": "https://openlegislation.uk/finance-act-1988/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duties-of-excise-other-provisions"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Meaning of “sparkling” in relation to wine and made-wine.",
      "url": "https://openlegislation.uk/finance-act-1988/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duties-of-excise-other-provisions"
    },
    {
      "path": "part/I/crossheading/management",
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      "heading": "Management",
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      "path": "section/8",
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      "heading": "Disclosure of information as to imports.",
      "url": "https://openlegislation.uk/finance-act-1988/section-8",
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    },
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      "path": "section/9",
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      "heading": "Approval and regulation of warehouses.",
      "url": "https://openlegislation.uk/finance-act-1988/section-9",
      "extent": null,
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    {
      "path": "section/10",
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      "number": "10",
      "heading": "Power to search persons.",
      "url": "https://openlegislation.uk/finance-act-1988/section-10",
      "extent": null,
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    },
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      "path": "section/11",
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      "heading": "Time limits for arrest and proceedings.",
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    },
    {
      "path": "section/12",
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      "heading": "Punishment of offences.",
      "url": "https://openlegislation.uk/finance-act-1988/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/management"
    },
    {
      "path": "part/II",
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      "heading": "Value Added Tax",
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      "status": null,
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    },
    {
      "path": "part/II/crossheading/exemptions",
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      "heading": "Exemptions",
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      "status": null,
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    },
    {
      "path": "section/13",
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      "heading": "Medical services and goods.",
      "url": "https://openlegislation.uk/finance-act-1988/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/exemptions"
    },
    {
      "path": "part/II/crossheading/administration",
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      "number": null,
      "heading": "Administration",
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      "status": null,
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    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Registration.",
      "url": "https://openlegislation.uk/finance-act-1988/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/administration"
    },
    {
      "path": "section/15",
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      "heading": "Assessment of tax due.",
      "url": "https://openlegislation.uk/finance-act-1988/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/administration"
    },
    {
      "path": "part/II/crossheading/civil-penalties",
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      "number": null,
      "heading": "Civil penalties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Serious misdeclaration or neglect resulting in understatements or overclaims.",
      "url": "https://openlegislation.uk/finance-act-1988/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/civil-penalties"
    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Persistent misdeclaration resulting in understatements or overclaims.",
      "url": "https://openlegislation.uk/finance-act-1988/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/civil-penalties"
    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Failures to notify and unauthorised issue of invoices.",
      "url": "https://openlegislation.uk/finance-act-1988/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/civil-penalties"
    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Breaches of regulatory provisions.",
      "url": "https://openlegislation.uk/finance-act-1988/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/civil-penalties"
    },
    {
      "path": "part/II/crossheading/miscellaneous",
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      "heading": "Miscellaneous",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Repayment supplement.",
      "url": "https://openlegislation.uk/finance-act-1988/section-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/miscellaneous"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Set-off of credits.",
      "url": "https://openlegislation.uk/finance-act-1988/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/miscellaneous"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Invoices provided by recipients of goods or services.",
      "url": "https://openlegislation.uk/finance-act-1988/section-22",
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      "status": null,
      "parent": "part/II/crossheading/miscellaneous"
    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
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      "status": null,
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    },
    {
      "path": "part/III/chapter/I",
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      "parent": "part/III"
    },
    {
      "path": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs",
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      "heading": "Tax rates and personal reliefs",
      "url": null,
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      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/23",
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      "number": "23",
      "heading": "Charge and basic rate of income tax for 1988-89.",
      "url": "https://openlegislation.uk/finance-act-1988/section-23",
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    {
      "path": "section/24",
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      "number": "24",
      "heading": "Higher and additional rates of income tax.",
      "url": "https://openlegislation.uk/finance-act-1988/section-24",
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      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs"
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    {
      "path": "section/25",
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      "number": "25",
      "heading": "Personal reliefs.",
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      "parent": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Charge and rate of corporation tax for financial year 1988.",
      "url": "https://openlegislation.uk/finance-act-1988/section-26",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Corporation tax: small companies.",
      "url": "https://openlegislation.uk/finance-act-1988/section-27",
      "extent": null,
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      "parent": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1988/section-28",
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      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs"
    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "Life assurance premium relief.",
      "url": "https://openlegislation.uk/finance-act-1988/section-29",
      "extent": null,
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      "parent": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1988/section-30",
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      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Non-residents’ personal reliefs.",
      "url": "https://openlegislation.uk/finance-act-1988/section-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs"
    },
    {
      "path": "part/III/chapter/I/crossheading/married-couples",
      "kind": "crossheading",
      "number": null,
      "heading": "Married couples",
      "url": null,
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    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Abolition of aggregation of income.",
      "url": "https://openlegislation.uk/finance-act-1988/section-32",
      "extent": null,
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      "parent": "part/III/chapter/I/crossheading/married-couples"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Personal allowance and married couple’s allowance.",
      "url": "https://openlegislation.uk/finance-act-1988/section-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/married-couples"
    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": "Jointly held property.",
      "url": "https://openlegislation.uk/finance-act-1988/section-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/married-couples"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Minor and consequential provisions.",
      "url": "https://openlegislation.uk/finance-act-1988/section-35",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I/crossheading/married-couples"
    },
    {
      "path": "part/III/chapter/I/crossheading/annual-payments",
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      "number": null,
      "heading": "Annual payments",
      "url": null,
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    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Annual payments.",
      "url": "https://openlegislation.uk/finance-act-1988/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/chapter/I/crossheading/annual-payments"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Maintenance payments under existing obligations:",
      "url": "https://openlegislation.uk/finance-act-1988/section-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/annual-payments"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Maintenance payments under existing obligations:",
      "url": "https://openlegislation.uk/finance-act-1988/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/annual-payments"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1988/section-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/annual-payments"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Provisions supplementary to sections 37 to 39.",
      "url": "https://openlegislation.uk/finance-act-1988/section-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/annual-payments"
    },
    {
      "path": "part/III/chapter/I/crossheading/relief-for-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for interest",
      "url": null,
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      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/41",
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      "number": "41",
      "heading": "Qualifying maximum for loans.",
      "url": "https://openlegislation.uk/finance-act-1988/section-41",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I/crossheading/relief-for-interest"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1988/section-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/relief-for-interest"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1988/section-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/relief-for-interest"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1988/section-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/relief-for-interest"
    },
    {
      "path": "part/III/chapter/I/crossheading/benefits-in-kind",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefits in kind",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Car benefits.",
      "url": "https://openlegislation.uk/finance-act-1988/section-45",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I/crossheading/benefits-in-kind"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Car parking facilities.",
      "url": "https://openlegislation.uk/finance-act-1988/section-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/benefits-in-kind"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Entertainment: non-cash vouchers.",
      "url": "https://openlegislation.uk/finance-act-1988/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/chapter/I/crossheading/benefits-in-kind"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Entertainment: credit-tokens.",
      "url": "https://openlegislation.uk/finance-act-1988/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/chapter/I/crossheading/benefits-in-kind"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Entertainment of directors and higher-paid employees.",
      "url": "https://openlegislation.uk/finance-act-1988/section-49",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/III/chapter/I/crossheading/underwriters",
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      "heading": "Reinsurance to close.",
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      "path": "part/III/chapter/II/crossheading/preliminary",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "url": "https://openlegislation.uk/finance-act-1988/section-107",
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      "path": "section/136",
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      "path": "section/143",
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      "heading": "Building societies: change of status.",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/II"
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      "path": "schedule/2/paragraph/1",
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      "path": "schedule/3/paragraph/21",
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      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/part/I/crossheading/earned-income"
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      "path": "schedule/3/part/I/crossheading/total-income",
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    {
      "path": "schedule/3/paragraph/22",
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      "number": "22",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/3/part/I/crossheading/total-income"
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      "path": "schedule/3/part/II",
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      "path": "schedule/3/part/II/crossheading/capital-allowances",
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      "path": "schedule/3/paragraph/23",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-23",
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      "path": "schedule/3/paragraph/24",
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      "path": "schedule/3/part/II/crossheading/time-limits-for-assessments",
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      "path": "schedule/3/paragraph/29",
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      "url": "https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-29",
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      "path": "schedule/3/part/II/crossheading/transfers-of-allowances",
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      "path": "schedule/3/paragraph/30",
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      "path": "schedule/3/part/II/crossheading/class-4-social-security-contributions",
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      "path": "schedule/3/paragraph/31",
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      "url": "https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-31",
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      "path": "schedule/3/part/II/crossheading/annual-payments",
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      "path": "schedule/3/paragraph/33",
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      "path": "schedule/4/part/I",
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      "path": "schedule/5/crossheading/preliminary",
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      "path": "schedule/5/crossheading/returns-by-agent",
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      "url": "https://openlegislation.uk/finance-act-1988/schedule-5/paragraph-4",
      "extent": null,
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      "parent": "schedule/5/crossheading/determinations-by-inspector"
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      "path": "schedule/5/crossheading/appeals",
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      "path": "schedule/5/paragraph/5",
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      "path": "schedule/5/crossheading/modification-of-determinations-pending-appeal",
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      "path": "schedule/5/paragraph/6",
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      "path": "schedule/5/crossheading/apportionments-of-syndicate-profit-or-loss",
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      "path": "schedule/5/paragraph/7",
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      "path": "schedule/5/crossheading/individual-members-effect-of-determinations",
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      "path": "schedule/5/paragraph/8",
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      "path": "schedule/5/paragraph/9",
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      "path": "schedule/5/crossheading/supplemental-penalties",
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      "path": "schedule/5/paragraph/10",
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      "path": "schedule/5/paragraph/11",
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      "path": "schedule/6",
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      "path": "schedule/6/crossheading/preliminary",
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      "path": "schedule/6/paragraph/1",
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      "path": "schedule/6/paragraph/2",
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      "path": "schedule/6/paragraph/3",
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      "extent": "E+W+S+N.I.",
      "status": null,
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