{
  "url": "https://openlegislation.uk/finance-act-1991",
  "json_url": "https://openlegislation.uk/finance-act-1991.json",
  "id": "ukpga/1991/31",
  "title": "Finance Act 1991",
  "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": "1991 c. 31",
  "type": "ukpga",
  "year": "1991",
  "number": "31",
  "version": "current",
  "date": "1991-07-25",
  "revised": true,
  "valid_from": "2020-12-31",
  "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-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "CUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/chapter/I",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
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      "heading": "Rates of duty",
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      "status": null,
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    },
    {
      "path": "section/1",
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      "number": "1",
      "heading": "Spirits, beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1991/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/rates-of-duty"
    },
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      "path": "section/2",
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      "heading": "Tobacco products.",
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      "path": "section/3",
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      "path": "section/4",
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      "heading": "Pool betting duty.",
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    },
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      "path": "section/6",
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      "path": "part/I/chapter/I/crossheading/duties-of-excise-other-provisions",
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      "heading": "Duties of excise: other provisions",
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      "heading": "Beer duty.",
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      "path": "section/10",
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      "path": "part/I/chapter/I/crossheading/management",
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    {
      "path": "part/I/chapter/II",
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      "status": null,
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      "path": "section/13",
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    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1991/section-14",
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      "path": "section/15",
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    },
    {
      "path": "section/16",
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    {
      "path": "section/17",
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      "path": "section/18",
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    },
    {
      "path": "part/I/chapter/III",
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    },
    {
      "path": "section/19",
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      "heading": "Vehicles leased to the handicapped.",
      "url": "https://openlegislation.uk/finance-act-1991/section-19",
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    },
    {
      "path": "section/20",
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      "heading": "Research vehicles.",
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    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX",
      "url": null,
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    },
    {
      "path": "part/II/chapter/I",
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    },
    {
      "path": "part/II/chapter/I/crossheading/income-tax-rates-and-allowances",
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    },
    {
      "path": "section/21",
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      "heading": "Charge and rates of income tax for 1991-92.",
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    {
      "path": "section/22",
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      "heading": "Married couple’s allowance.",
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    {
      "path": "part/II/chapter/I/crossheading/corporation-tax-rates",
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    {
      "path": "section/23",
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      "heading": "Rate of corporation tax for 1990.",
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      "parent": "part/II/chapter/I/crossheading/corporation-tax-rates"
    },
    {
      "path": "section/24",
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      "heading": "Charge and rate of corporation tax for 1991.",
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      "extent": null,
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    },
    {
      "path": "section/25",
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      "heading": "Small companies.",
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    },
    {
      "path": "part/II/chapter/I/crossheading/interest",
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      "heading": "Interest",
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    },
    {
      "path": "section/26",
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      "heading": "Relief for interest.",
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    },
    {
      "path": "section/27",
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      "number": "27",
      "heading": "Abolition of higher rate relief on certain mortgage interest etc.",
      "url": "https://openlegislation.uk/finance-act-1991/section-27",
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      "status": null,
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    {
      "path": "section/28",
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      "heading": "Mortgage interest relief: caravans.",
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    {
      "path": "part/II/chapter/I/crossheading/benefits-in-kind",
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    },
    {
      "path": "section/29",
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      "heading": "Car benefits.",
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    {
      "path": "section/30",
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      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/31",
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    {
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    {
      "path": "section/32",
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    {
      "path": "section/33",
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      "heading": "Section 32: supplementary.",
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    {
      "path": "part/II/chapter/I/crossheading/retirement-benefits-schemes",
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    },
    {
      "path": "section/34",
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      "heading": "Conditions for approval: amendments.",
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      "path": "section/35",
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      "heading": "Cessation of approval.",
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      "path": "section/36",
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      "heading": "Cessation of approval: general provisions.",
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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/37",
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      "url": "https://openlegislation.uk/finance-act-1991/section-37",
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      "status": "repealed",
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      "path": "section/38",
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      "number": "38",
      "heading": "Employee share schemes: non-discrimination.",
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      "path": "section/39",
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      "heading": "Approved share option schemes: price at which shares may be acquired.",
      "url": "https://openlegislation.uk/finance-act-1991/section-39",
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    {
      "path": "section/40",
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      "number": "40",
      "heading": "Savings-related share option schemes.",
      "url": "https://openlegislation.uk/finance-act-1991/section-40",
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      "path": "section/41",
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      "heading": "Profit sharing schemes.",
      "url": "https://openlegislation.uk/finance-act-1991/section-41",
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      "path": "section/42",
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      "heading": "Costs of establishing share option or profit sharing schemes: relief.",
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      "path": "section/43",
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      "heading": "Costs of establishing employee share ownership trusts: relief.",
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      "path": "section/44",
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      "heading": "Priority share allocations for employees etc.",
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    },
    {
      "path": "part/II/chapter/I/crossheading/foreign-earnings",
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      "heading": "Foreign earnings",
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    },
    {
      "path": "section/45",
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      "url": "https://openlegislation.uk/finance-act-1991/section-45",
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      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/foreign-earnings"
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    {
      "path": "section/46",
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      "heading": "Workers in Kuwait or Iraq.",
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    },
    {
      "path": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies",
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      "heading": "Insurance companies and friendly societies",
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    },
    {
      "path": "section/47",
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      "number": "47",
      "heading": "Investor protection schemes.",
      "url": "https://openlegislation.uk/finance-act-1991/section-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/insurance-companies-and-friendly-societies"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Assimilation of basic life assurance business and general annuity business.",
      "url": "https://openlegislation.uk/finance-act-1991/section-48",
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      "heading": "Qualifying shares.",
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      "url": "https://openlegislation.uk/finance-act-1991/section-57",
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      "url": "https://openlegislation.uk/finance-act-1991/section-59",
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      "url": "https://openlegislation.uk/finance-act-1991/section-60",
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      "number": "61",
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      "url": "https://openlegislation.uk/finance-act-1991/section-61",
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      "path": "part/II/chapter/I/crossheading/oil-industry",
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      "number": "67",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "schedule/7/crossheading/miscellaneous-receipts",
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      "heading": "Miscellaneous receipts",
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    {
      "path": "schedule/7/paragraph/12",
      "kind": "paragraph",
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      "path": "schedule/7/crossheading/spreading-of-relief-for-acquisition-expenses",
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      "heading": "Spreading of relief for acquisition expenses",
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      "parent": null
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      "path": "schedule/9",
      "kind": "schedule",
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      "path": "schedule/9/crossheading/tax-exempt-life-or-endowment-business",
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      "heading": "Tax exempt life or endowment business",
      "url": null,
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      "path": "schedule/9/paragraph/1",
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      "path": "schedule/9/crossheading/maximum-benefits-payable-to-members",
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      "path": "schedule/9/crossheading/qualifying-policies",
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      "path": "schedule/9/paragraph/4",
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      "path": "schedule/10/crossheading/capital-gains-exemption",
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}