{
  "url": "https://openlegislation.uk/finance-act-1990",
  "json_url": "https://openlegislation.uk/finance-act-1990.json",
  "id": "ukpga/1990/29",
  "title": "Finance Act 1990",
  "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": "1990 c. 29",
  "type": "ukpga",
  "year": "1990",
  "number": "29",
  "version": "current",
  "date": "1990-07-26",
  "revised": true,
  "valid_from": "2013-04-01",
  "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-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise and Value Added Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/I/crossheading/rates-of-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Rates of duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Spirits, beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1990/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/rates-of-duty"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Tobacco products.",
      "url": "https://openlegislation.uk/finance-act-1990/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/rates-of-duty"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-1990/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/rates-of-duty"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Pool betting duty.",
      "url": "https://openlegislation.uk/finance-act-1990/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/rates-of-duty"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Vehicles excise duty.",
      "url": "https://openlegislation.uk/finance-act-1990/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/rates-of-duty"
    },
    {
      "path": "part/I/chapter/I/crossheading/other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Entry of goods on importation.",
      "url": "https://openlegislation.uk/finance-act-1990/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Spirits methylated abroad.",
      "url": "https://openlegislation.uk/finance-act-1990/section-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Lodgings for officers in charge of distillery.",
      "url": "https://openlegislation.uk/finance-act-1990/section-9",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/other-provisions"
    },
    {
      "path": "part/I/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Value Added Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "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",
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      "status": null,
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    },
    {
      "path": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances",
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      "number": null,
      "heading": "Income tax rates and allowances",
      "url": null,
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      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Rates and main allowances.",
      "url": "https://openlegislation.uk/finance-act-1990/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Relief for blind persons.",
      "url": "https://openlegislation.uk/finance-act-1990/section-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "part/II/chapter/I/crossheading/corporation-tax-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Charge and rate of corporation tax for 1990.",
      "url": "https://openlegislation.uk/finance-act-1990/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/corporation-tax-rates"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Small companies.",
      "url": "https://openlegislation.uk/finance-act-1990/section-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/corporation-tax-rates"
    },
    {
      "path": "part/II/chapter/I/crossheading/benefits-in-kind",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefits in kind",
      "url": null,
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    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Care for children.",
      "url": "https://openlegislation.uk/finance-act-1990/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/benefits-in-kind"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Car benefits.",
      "url": "https://openlegislation.uk/finance-act-1990/section-22",
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I/crossheading/benefits-in-kind"
    },
    {
      "path": "part/II/chapter/I/crossheading/mileage-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Mileage allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/mileage-allowances"
    },
    {
      "path": "part/II/chapter/I/crossheading/charities",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/charities"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Donations to charity by individuals.",
      "url": "https://openlegislation.uk/finance-act-1990/section-25",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/charities"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Company donations to charity.",
      "url": "https://openlegislation.uk/finance-act-1990/section-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/charities"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Maximum qualifying company donations.",
      "url": "https://openlegislation.uk/finance-act-1990/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/charities"
    },
    {
      "path": "part/II/chapter/I/crossheading/savings",
      "kind": "crossheading",
      "number": null,
      "heading": "Savings",
      "url": null,
      "extent": null,
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      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Tax-exempt special savings accounts.",
      "url": "https://openlegislation.uk/finance-act-1990/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/savings"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Extension of SAYE.",
      "url": "https://openlegislation.uk/finance-act-1990/section-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/savings"
    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Building societies.",
      "url": "https://openlegislation.uk/finance-act-1990/section-30",
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I/crossheading/savings"
    },
    {
      "path": "part/II/chapter/I/crossheading/employee-share-ownership-trusts",
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      "number": null,
      "heading": "Employee share ownership trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-32",
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      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
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    {
      "path": "section/34",
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      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
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    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
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    {
      "path": "section/36",
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      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
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    {
      "path": "section/37",
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      "number": "37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1990/section-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance companies and friendly societies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Apportionment of income etc.",
      "url": "https://openlegislation.uk/finance-act-1990/section-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Overseas life assurance business.",
      "url": "https://openlegislation.uk/finance-act-1990/section-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Deduction for policy holders’ tax.",
      "url": "https://openlegislation.uk/finance-act-1990/section-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Reinsurance commissions.",
      "url": "https://openlegislation.uk/finance-act-1990/section-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Policy holders’ share of profits etc.",
      "url": "https://openlegislation.uk/finance-act-1990/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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    {
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      "parent": "schedule/10/part/I/crossheading/qualifying-provision-for-redemption"
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      "extent": "E+W+S+N.I.",
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    {
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      "status": null,
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      "heading": "Deep gain",
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      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Income period",
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      "extent": "E+W+S+N.I.",
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    {
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      "status": null,
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      "path": "schedule/10/part/I/crossheading/transfer-etc",
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      "number": null,
      "heading": "Transfer etc.",
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      "extent": "E+W+S+N.I.",
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      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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