{
  "url": "https://openlegislation.uk/finance-act-1989",
  "json_url": "https://openlegislation.uk/finance-act-1989.json",
  "id": "ukpga/1989/26",
  "title": "Finance Act 1989",
  "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": "1989 c. 26",
  "type": "ukpga",
  "year": "1989",
  "number": "26",
  "version": "current",
  "date": "1989-07-27",
  "revised": true,
  "valid_from": "2026-03-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1989/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise, Value Added Tax and Car 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/hydrocarbon-oil-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Hydrocarbon oil duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Rates.",
      "url": "https://openlegislation.uk/finance-act-1989/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Reliefs.",
      "url": "https://openlegislation.uk/finance-act-1989/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "part/I/chapter/I/crossheading/alcoholic-liquor-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Original gravity of beer.",
      "url": "https://openlegislation.uk/finance-act-1989/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Blending made-wines etc.",
      "url": "https://openlegislation.uk/finance-act-1989/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Description as beer.",
      "url": "https://openlegislation.uk/finance-act-1989/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/I/chapter/I/crossheading/vehicles-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicles excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Rates.",
      "url": "https://openlegislation.uk/finance-act-1989/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Dishonoured cheques.",
      "url": "https://openlegislation.uk/finance-act-1989/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "part/I/chapter/I/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/general"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Time limits for proceedings.",
      "url": "https://openlegislation.uk/finance-act-1989/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/general"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Disbursements in Port of London.",
      "url": "https://openlegislation.uk/finance-act-1989/section-17",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/general"
    },
    {
      "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/zerorating-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Zero-rating etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/zerorating-etc"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/zerorating-etc"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/zerorating-etc"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/zerorating-etc"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/zerorating-etc"
    },
    {
      "path": "section/23",
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      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/zerorating-etc"
    },
    {
      "path": "part/I/chapter/II/crossheading/other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/other-provisions"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/other-provisions"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/other-provisions"
    },
    {
      "path": "part/I/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Relief from car tax where vehicle leased to the handicapped.",
      "url": "https://openlegislation.uk/finance-act-1989/section-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Reliefs from duties and taxes for persons enjoying certain immunities and privileges.",
      "url": "https://openlegislation.uk/finance-act-1989/section-28",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Recovery of overpaid excise duty and car tax.",
      "url": "https://openlegislation.uk/finance-act-1989/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/III"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/chapter/I",
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      "number": "I",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax rates and allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Charge and rates of income tax for 1989-90.",
      "url": "https://openlegislation.uk/finance-act-1989/section-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Age allowance.",
      "url": "https://openlegislation.uk/finance-act-1989/section-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Operative date for PAYE.",
      "url": "https://openlegislation.uk/finance-act-1989/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Married couples.",
      "url": "https://openlegislation.uk/finance-act-1989/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "part/II/chapter/I/crossheading/corporation-tax-rates-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax rates etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Charge and rate of corporation tax for financial year 1989.",
      "url": "https://openlegislation.uk/finance-act-1989/section-34",
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I/crossheading/corporation-tax-rates-etc"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Corporation tax: small companies.",
      "url": "https://openlegislation.uk/finance-act-1989/section-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/corporation-tax-rates-etc"
    },
    {
      "path": "part/II/chapter/I/crossheading/receipts-basis-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Receipts basis etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Schedule E: revised Cases.",
      "url": "https://openlegislation.uk/finance-act-1989/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Schedule E: assessment on receipts basis.",
      "url": "https://openlegislation.uk/finance-act-1989/section-37",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Schedule E: unpaid emoluments.",
      "url": "https://openlegislation.uk/finance-act-1989/section-38",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Schedule E: unremitted emoluments.",
      "url": "https://openlegislation.uk/finance-act-1989/section-39",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Schedule E: emoluments already paid.",
      "url": "https://openlegislation.uk/finance-act-1989/section-40",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Schedule E: pensions etc.",
      "url": "https://openlegislation.uk/finance-act-1989/section-41",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Schedule E: supplementary.",
      "url": "https://openlegislation.uk/finance-act-1989/section-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Schedule D: computation",
      "url": "https://openlegislation.uk/finance-act-1989/section-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Companies with investment business and insurance companies: computation",
      "url": "https://openlegislation.uk/finance-act-1989/section-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "PAYE: meaning of payment.",
      "url": "https://openlegislation.uk/finance-act-1989/section-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/receipts-basis-etc"
    },
    {
      "path": "part/II/chapter/I/crossheading/interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Relief for interest.",
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    {
      "path": "section/47",
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      "heading": "Close company loans: business expansion scheme.",
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      "parent": "part/II/chapter/I/crossheading/interest"
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    {
      "path": "section/48",
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      "heading": "Close company loans: material interest.",
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      "parent": "part/II/chapter/I/crossheading/interest"
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    {
      "path": "part/II/chapter/I/crossheading/benefits-in-kind",
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      "path": "section/49",
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      "heading": "Car benefits.",
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      "heading": "Security assets and services.",
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      "path": "section/51",
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      "heading": "Assets used partly for security.",
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      "path": "section/52",
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      "heading": "Security: supplementary.",
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      "path": "section/53",
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      "heading": "Employees earning £8,500 or more and directors.",
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      "path": "part/II/chapter/I/crossheading/medical-insurance",
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      "heading": "Medical insurance",
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      "path": "section/54",
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      "heading": "Relief.",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/medical-insurance"
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      "path": "section/55",
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      "number": "55",
      "heading": "Eligible contracts.",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/medical-insurance"
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      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Certification of contracts.",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/medical-insurance"
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      "path": "section/57",
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      "heading": "Medical insurance: supplementary.",
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      "status": null,
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      "path": "part/II/chapter/I/crossheading/charities",
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      "heading": "Charities",
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      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Payroll deduction scheme.",
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      "number": "59",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1989/section-59",
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      "parent": "part/II/chapter/I/crossheading/charities"
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    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "British Museum and Natural History Museum.",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/charities"
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    {
      "path": "part/II/chapter/I/crossheading/profitrelated-pay-share-schemes-etc",
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      "number": null,
      "heading": "Profit-related pay, share schemes etc.",
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      "path": "section/61",
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      "number": "61",
      "heading": "Profit-related pay.",
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      "path": "section/62",
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      "number": "62",
      "heading": "Savings-related share option schemes.",
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      "parent": "part/II/chapter/I/crossheading/profitrelated-pay-share-schemes-etc"
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      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Profit sharing schemes.",
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      "parent": "part/II/chapter/I/crossheading/profitrelated-pay-share-schemes-etc"
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      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Share option and profit sharing schemes: shares of consortium member.",
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      "parent": "part/II/chapter/I/crossheading/profitrelated-pay-share-schemes-etc"
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      "path": "section/65",
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      "number": "65",
      "heading": "Employee share schemes: material interest.",
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      "path": "section/66",
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      "number": "66",
      "heading": "Priority share allocations for employees etc.",
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    {
      "path": "part/II/chapter/I/crossheading/employee-share-ownership-trusts",
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      "heading": "Employee share ownership trusts",
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      "path": "section/67",
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      "heading": "Tax relief.",
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      "status": null,
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      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Principal charges to tax.",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
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      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Chargeable events.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/70",
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      "number": "70",
      "heading": "Chargeable amounts.",
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      "path": "section/71",
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      "heading": "Further charges to tax: borrowing.",
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      "path": "section/72",
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      "heading": "Limit on chargeable amount.",
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      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Information.",
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      "heading": "Interpretation.",
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      "path": "part/II/chapter/I/crossheading/pensions-etc",
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      "heading": "Pensions etc.",
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      "path": "section/75",
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      "heading": "Retirement benefits schemes.",
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      "path": "section/76",
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      "heading": "Non-approved retirement benefits schemes.",
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      "path": "section/77",
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      "heading": "Personal pension schemes.",
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      "path": "part/II/chapter/I/crossheading/unit-trusts-etc",
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      "path": "section/81",
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      "heading": "Offshore funds operating equalisation arrangements.",
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      "path": "part/II/chapter/I/crossheading/life-assurance",
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      "path": "section/82",
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      "heading": "Calculation of profits: bonuses etc",
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      "path": "section/82A",
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      "path": "section/82B",
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      "path": "section/82C",
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      "heading": "Relevant financial reinsurance contracts",
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      "path": "section/82D",
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      "heading": "Treatment of profits: life assurance — adjustment consequent on change in Insurance Prudential Sourcebook",
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      "path": "section/82E",
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      "heading": "Section 82D: treatment of transferors under insurance business transfer schemes",
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      "path": "section/82F",
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      "path": "section/83",
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      "number": "83",
      "heading": "Receipts to be taken into account.",
      "url": "https://openlegislation.uk/finance-act-1989/section-83",
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      "path": "section/83XA",
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      "number": "83XA",
      "heading": "Structural assets",
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    {
      "path": "section/83YA",
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      "number": "83YA",
      "heading": "Changes in value of assets brought into account: non-profit companies",
      "url": "https://openlegislation.uk/finance-act-1989/section-83YA",
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      "path": "section/83YB",
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      "number": "83YB",
      "heading": "Meaning of “appropriate line 51 amount” for purposes of s.83YA",
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      "parent": "part/II/chapter/I/crossheading/life-assurance"
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    {
      "path": "section/83YC",
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      "number": "83YC",
      "heading": "FAFTS: charge in relevant period of account",
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    {
      "path": "section/83YD",
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      "heading": "FAFTS: deduction in subsequent periods of account",
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      "parent": "part/II/chapter/I/crossheading/life-assurance"
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      "path": "section/83YE",
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      "number": "83YE",
      "heading": "Regulations: apportionment and redefining “financial reinsurance arrangement”",
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      "path": "section/83YF",
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      "parent": "part/II/chapter/I/crossheading/life-assurance"
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      "path": "section/83ZA",
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      "number": "83ZA",
      "heading": "Contingent loans",
      "url": "https://openlegislation.uk/finance-act-1989/section-83ZA",
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      "path": "section/83A",
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      "heading": "Meaning of “brought into account”.",
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      "parent": "part/II/chapter/I/crossheading/life-assurance"
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      "path": "section/83B",
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      "heading": "Changes in recognised accounts: attribution of amounts carried forward under s.432F of Taxes Act 1988",
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      "parent": "part/II/chapter/I/crossheading/life-assurance"
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      "path": "section/83AA",
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      "number": "83AA",
      "heading": "Amounts added to long term insurance fund of a company in excess of that company’s loss.",
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      "path": "section/83AB",
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      "heading": "Treatment of surplus where there is a subsequent transfer of business from the company etc.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/II/chapter/I/crossheading/life-assurance"
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      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Interpretation of sections 85 to 89 and further provisions about insurance companies.",
      "url": "https://openlegislation.uk/finance-act-1989/section-84",
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      "path": "part/II/chapter/I/crossheading/underwriters",
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      "path": "section/92",
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      "path": "part/II/chapter/I/crossheading/securities",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/94",
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      "number": "94",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/95",
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      "number": "95",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "part/II/chapter/I/crossheading/groups-of-companies",
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      "path": "section/97",
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      "number": "97",
      "heading": "Set-off of ACT where companies remain in the same group.",
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      "number": "99",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": "Change in ownership of company.",
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      "heading": "Treatment of convertible shares or securities for purposes relating togroup relief etc.",
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      "path": "section/102",
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      "path": "part/II/chapter/I/crossheading/close-companies",
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      "parent": "part/II/chapter/III/crossheading/nonresidents-etc"
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      "path": "part/II/chapter/IV/crossheading/information",
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      "path": "section/143",
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      "heading": "Restrictions on powers under TMA ss.20 and 20A.",
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      "path": "section/145",
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      "path": "section/160",
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      "path": "section/161",
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      "path": "section/169",
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      "path": "section/173",
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      "path": "section/175",
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      "path": "section/176",
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      "path": "section/177",
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    {
      "path": "part/III/crossheading/interest-etc",
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      "path": "section/180",
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      "path": "section/183",
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      "heading": "Government securities: redemption and transfer.",
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    {
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