{
  "url": "https://openlegislation.uk/finance-act-1993",
  "json_url": "https://openlegislation.uk/finance-act-1993.json",
  "id": "ukpga/1993/34",
  "title": "Finance Act 1993",
  "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": "1993 c. 34",
  "type": "ukpga",
  "year": "1993",
  "number": "34",
  "version": "current",
  "date": "1993-07-27",
  "revised": true,
  "valid_from": "2024-02-22",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1993/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": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/I/crossheading/alcoholic-liquor-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1993/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Beer duty: rate for new regime.",
      "url": "https://openlegislation.uk/finance-act-1993/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Low strength beer.",
      "url": "https://openlegislation.uk/finance-act-1993/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Beer duty: abolition of certain reliefs, etc.",
      "url": "https://openlegislation.uk/finance-act-1993/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": "Blending of alcoholic liquors.",
      "url": "https://openlegislation.uk/finance-act-1993/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Mixing of wine and spirits in excise warehouse.",
      "url": "https://openlegislation.uk/finance-act-1993/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Sparkling wine or made-wine.",
      "url": "https://openlegislation.uk/finance-act-1993/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/I/chapter/I/crossheading/hydrocarbon-oil-duties",
      "kind": "crossheading",
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      "heading": "Hydrocarbon oil duties",
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      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/9",
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      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1993/section-9",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/10",
      "kind": "section",
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      "heading": "Extension of Hydrocarbon Oil Duties Act 1979 to energy products.",
      "url": "https://openlegislation.uk/finance-act-1993/section-10",
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      "status": null,
      "parent": "part/I/chapter/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Other fuel substitutes.",
      "url": "https://openlegislation.uk/finance-act-1993/section-11",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/12",
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      "heading": "Measurement of volume.",
      "url": "https://openlegislation.uk/finance-act-1993/section-12",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "part/I/chapter/I/crossheading/tobacco-products-duty",
      "kind": "crossheading",
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      "heading": "Tobacco products duty",
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      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/13",
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      "number": "13",
      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1993/section-13",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/tobacco-products-duty"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Hand-rolling tobacco.",
      "url": "https://openlegislation.uk/finance-act-1993/section-14",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/I/chapter/I/crossheading/gaming-machine-licence-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Gaming machine licence duty",
      "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-1993/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Small-prize machines.",
      "url": "https://openlegislation.uk/finance-act-1993/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "part/I/chapter/I/crossheading/vehicles-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicles excise duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Rates of duty: general.",
      "url": "https://openlegislation.uk/finance-act-1993/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Old bicycles.",
      "url": "https://openlegislation.uk/finance-act-1993/section-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/vehicles-excise-duty"
    },
    {
      "path": "part/I/chapter/I/crossheading/miscellaneous",
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      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
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      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Mutual recovery and disclosure of information.",
      "url": "https://openlegislation.uk/finance-act-1993/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/miscellaneous"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/miscellaneous"
    },
    {
      "path": "part/I/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Lottery Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/II/crossheading/the-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "The duty",
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      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Lottery duty.",
      "url": "https://openlegislation.uk/finance-act-1993/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-duty"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Amount of duty.",
      "url": "https://openlegislation.uk/finance-act-1993/section-25",
      "extent": null,
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      "parent": "part/I/chapter/II/crossheading/the-duty"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Time for payment.",
      "url": "https://openlegislation.uk/finance-act-1993/section-26",
      "extent": null,
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      "parent": "part/I/chapter/II/crossheading/the-duty"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Persons liable for duty.",
      "url": "https://openlegislation.uk/finance-act-1993/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-duty"
    },
    {
      "path": "part/I/chapter/II/crossheading/administration-and-enforcement",
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      "heading": "Administration and enforcement",
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    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "General.",
      "url": "https://openlegislation.uk/finance-act-1993/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Registration of promoters etc.",
      "url": "https://openlegislation.uk/finance-act-1993/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Application of revenue trade provisions of CEMA 1979.",
      "url": "https://openlegislation.uk/finance-act-1993/section-30",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "General offences.",
      "url": "https://openlegislation.uk/finance-act-1993/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
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    {
      "path": "section/32",
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      "number": "32",
      "heading": "Offences by bodies corporate.",
      "url": "https://openlegislation.uk/finance-act-1993/section-32",
      "extent": null,
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      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
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    {
      "path": "section/33",
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      "number": "33",
      "heading": "Forfeiture.",
      "url": "https://openlegislation.uk/finance-act-1993/section-33",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": "Protection of officers etc.",
      "url": "https://openlegislation.uk/finance-act-1993/section-34",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Evidence by certificate etc.",
      "url": "https://openlegislation.uk/finance-act-1993/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/36",
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      "number": "36",
      "heading": "Duty a preferential debt in insolvency.",
      "url": "https://openlegislation.uk/finance-act-1993/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/administration-and-enforcement"
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      "path": "section/37",
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      "heading": "Disclosure of information.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/I/chapter/II/crossheading/supplementary",
      "kind": "crossheading",
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      "heading": "Supplementary",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/38",
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      "number": "38",
      "heading": "Regulations and orders.",
      "url": "https://openlegislation.uk/finance-act-1993/section-38",
      "extent": null,
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      "parent": "part/I/chapter/II/crossheading/supplementary"
    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Disapplication of pool betting duty.",
      "url": "https://openlegislation.uk/finance-act-1993/section-39",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/40",
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      "number": "40",
      "heading": "Interpretation etc.",
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    {
      "path": "section/41",
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      "heading": "Commencement.",
      "url": "https://openlegislation.uk/finance-act-1993/section-41",
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    },
    {
      "path": "part/I/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Value Added Tax",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-42",
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      "status": "repealed",
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    {
      "path": "section/43",
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      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-43",
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    {
      "path": "section/44",
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      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-44",
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      "path": "section/45",
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      "number": "45",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-45",
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/46",
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      "number": "46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    {
      "path": "section/47",
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      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1993/section-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/50",
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      "heading": "Income from investments attributable to BLAGAB, etc.",
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      "heading": "Calculation of consideration.",
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      "heading": "Expenditure on shares.",
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      "path": "part/II/chapter/I/crossheading/indexation-miscellaneous",
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      "heading": "Earnings cap etc: no indexation in 1993-94.",
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      "heading": "Indexation of allowances etc. for 1994-95 onwards.",
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      "path": "part/II/chapter/I/crossheading/miscellaneous-provisions-about-reliefs",
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      "heading": "Counselling services for employees.",
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      "path": "section/110",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": "Regulations.",
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      "heading": "Returns and information.",
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      "path": "part/IV",
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      "path": "section/196",
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      "path": "part/V",
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