{ "url": "https://openlegislation.uk/finance-act-1994", "json_url": "https://openlegislation.uk/finance-act-1994.json", "id": "ukpga/1994/9", "title": "Finance Act 1994", "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": "1994 c. 9", "type": "ukpga", "year": "1994", "number": "9", "version": "current", "date": "1994-05-03", "revised": true, "valid_from": "2026-04-01", "extent": "E+W+S+N.I.", "unapplied_effects": 26, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/finance-act-1994/introduction", "extent": null, "status": null, "parent": null }, { "path": "part/I", "kind": "part", "number": "I", "heading": "Customs and Excise", "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/rates-of-duty", "kind": "crossheading", "number": null, "heading": "Rates of duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/I" }, { "path": "section/1", "kind": "section", "number": "1", "heading": "Wine, made-wine and cider.", "url": "https://openlegislation.uk/finance-act-1994/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-1994/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-1994/section-3", "extent": null, "status": null, "parent": "part/I/chapter/I/crossheading/rates-of-duty" }, { "path": "section/4", "kind": "section", "number": "4", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/I/crossheading/rates-of-duty" }, { "path": "part/I/chapter/I/crossheading/other-provisions", "kind": "crossheading", "number":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/5", "kind": "section", "number": "5", "heading": "Vehicles excise duty: miscellaneous provisions.", "url": "https://openlegislation.uk/finance-act-1994/section-5", "extent": null, "status": null, "parent": "part/I/chapter/I/crossheading/other-provisions" }, { "path": "section/6", "kind": "section", "number": "6", "heading": "Gaming machine licence duty.", "url": "https://openlegislation.uk/finance-act-1994/section-6", "extent": null, "status": null, "parent": "part/I/chapter/I/crossheading/other-provisions" }, { "path": "part/I/chapter/II", "kind": "chapter", "number": "II", "heading": "Appeals and Penalties", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "part/I/chapter/II/crossheading/vat-and-duties-tribunals", "kind": "crossheading", "number": null, "heading": "The meaning of tribunal", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II" }, { "path": "section/7", "kind": "section", "number": "7", "heading": "Meaning of tribunal", "url": "https://openlegislation.uk/finance-act-1994/section-7", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/vat-and-duties-tribunals" }, { "path": "part/I/chapter/II/crossheading/civil-penalties", "kind": "crossheading", "number": null, "heading": "Civil penalties", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II" }, { "path": "section/8", "kind": "section", "number": "8", "heading": "Penalty for evasion of excise duty.", "url": "https://openlegislation.uk/finance-act-1994/section-8", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/II/crossheading/civil-penalties" }, { "path": "section/9", "kind": "section", "number": "9", "heading": "Penalties for contraventions of statutory requirements.", "url": "https://openlegislation.uk/finance-act-1994/section-9", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/civil-penalties" }, { "path": "section/10", "kind": "section", "number": "10", "heading": "Exceptions to liability under section 9.", "url": "https://openlegislation.uk/finance-act-1994/section-10", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/civil-penalties" }, { "path": "section/10A", "kind": "section", "number": "10A", "heading": "Breaches of controlled goods agreements", "url": "https://openlegislation.uk/finance-act-1994/section-10A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/II/crossheading/civil-penalties" }, { "path": "section/11", "kind": "section", "number": "11", "heading": "Breaches of walking possession agreements.", "url": "https://openlegislation.uk/finance-act-1994/section-11", "extent": "E+W+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/civil-penalties" }, { "path": "part/I/chapter/II/crossheading/assessments-to-excise-duty-or-to-penalties", "kind": "crossheading", "number": null, "heading": "Assessments to excise duty or to penalties", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II" }, { "path": "section/12", "kind": "section", "number": "12", "heading": "Assessments to excise duty.", "url": "https://openlegislation.uk/finance-act-1994/section-12", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/assessments-to-excise-duty-or-to-penalties" }, { "path": "section/12A", "kind": "section", "number": "12A", "heading": "Other assessments relating to excise duty matters.", "url": "https://openlegislation.uk/finance-act-1994/section-12A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/assessments-to-excise-duty-or-to-penalties" }, { "path": "section/12B", "kind": "section", "number": "12B", "heading": "Section 12A: supplementary provisions.", "url": "https://openlegislation.uk/finance-act-1994/section-12B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/assessments-to-excise-duty-or-to-penalties" }, { "path": "section/13", "kind": "section", "number": "13", "heading": "Assessments to penalties.", "url": "https://openlegislation.uk/finance-act-1994/section-13", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/assessments-to-excise-duty-or-to-penalties" }, { "path": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals", "kind": "crossheading", "number": null, "heading": "Customs and excise reviews and appeals", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II" }, { "path": "section/13A", "kind": "section", "number": "13A", "heading": "Meaning of “relevant decision”", "url": "https://openlegislation.uk/finance-act-1994/section-13A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/14", "kind": "section", "number": "14", "heading": "Requirement for review of decision under section 152(b) of the Management Act etc", "url": "https://openlegislation.uk/finance-act-1994/section-14", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/14A", "kind": "section", "number": "14A", "heading": "Review out of time", "url": "https://openlegislation.uk/finance-act-1994/section-14A", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/15", "kind": "section", "number": "15", "heading": "Review procedure.", "url": "https://openlegislation.uk/finance-act-1994/section-15", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/15A", "kind": "section", "number": "15A", "heading": "Offer of review of relevant decision", "url": "https://openlegislation.uk/finance-act-1994/section-15A", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/15B", "kind": "section", "number": "15B", "heading": "Right to require review", "url": "https://openlegislation.uk/finance-act-1994/section-15B", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/15C", "kind": "section", "number": "15C", "heading": "Review by HMRC", "url": "https://openlegislation.uk/finance-act-1994/section-15C", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/15D", "kind": "section", "number": "15D", "heading": "Extensions of time", "url": "https://openlegislation.uk/finance-act-1994/section-15D", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/15E", "kind": "section", "number": "15E", "heading": "Review out of time", "url": "https://openlegislation.uk/finance-act-1994/section-15E", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/15F", "kind": "section", "number": "15F", "heading": "Nature of review etc", "url": "https://openlegislation.uk/finance-act-1994/section-15F", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/16", "kind": "section", "number": "16", "heading": "Appeals to a tribunal.", "url": "https://openlegislation.uk/finance-act-1994/section-16", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/16A", "kind": "section", "number": "16A", "heading": "Temporary approvals etc pending review or appeal: eligibility", "url": "https://openlegislation.uk/finance-act-1994/section-16A", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/16B", "kind": "section", "number": "16B", "heading": "Temporary approvals etc pending review or appeal: process", "url": "https://openlegislation.uk/finance-act-1994/section-16B", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "section/16C", "kind": "section", "number": "16C", "heading": "Temporary approvals etc pending review or appeal: modifications", "url": "https://openlegislation.uk/finance-act-1994/section-16C", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" }, { "path": "part/I/chapter/II/crossheading/supplemental-provisions", "kind": "crossheading", "number": null, "heading": "Supplemental provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II" }, { "path": "section/17", "kind": "section", "number": "17", "heading": "Interpretation.", "url": "https://openlegislation.uk/finance-act-1994/section-17", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/supplemental-provisions" }, { "path": "section/18", "kind": "section", "number": "18", "heading": "Consequential modifications of enactments.", "url": "https://openlegislation.uk/finance-act-1994/section-18", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/II/crossheading/supplemental-provisions" }, { "path": "section/19", "kind": "section", "number": "19", "heading": "Commencement of Chapter.", "url": "https://openlegislation.uk/finance-act-1994/section-19", "extent": null, "status": null, "parent": "part/I/chapter/II/crossheading/supplemental-provisions" }, { "path": "part/I/chapter/III", "kind": "chapter", "number": "III", "heading": "Customs: Enforcement Powers", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "section/20", "kind": "section", "number": "20", "heading": "Interpretation, etc.", "url": "https://openlegislation.uk/finance-act-1994/section-20", "extent": null, "status": null, "parent": "part/I/chapter/III" }, { "path": "section/21", "kind": "section", "number": "21", "heading": "Requirements about keeping records.", "url": "https://openlegislation.uk/finance-act-1994/section-21", "extent": null, "status": null, "parent": "part/I/chapter/III" }, { "path": "section/22", "kind": "section", "number": "22", "heading": "Records and rules of evidence.", "url": "https://openlegislation.uk/finance-act-1994/section-22", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/III" }, { "path": "section/23", "kind": "section", "number": "23", "heading": "Furnishing of information and production of documents.", "url": "https://openlegislation.uk/finance-act-1994/section-23", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/III" }, { "path": "section/24", "kind": "section", "number": "24", "heading": "Power of entry.", "url": "https://openlegislation.uk/finance-act-1994/section-24", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/III" }, { "path": "section/25", "kind": "section", "number": "25", "heading": "Order for production of documents.", "url": "https://openlegislation.uk/finance-act-1994/section-25", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/III" }, { "path": "section/26", "kind": "section", "number": "26", "heading": "Procedure when documents are removed.", "url": "https://openlegislation.uk/finance-act-1994/section-26", "extent": null, "status": null, "parent": "part/I/chapter/III" }, { "path": "section/27", "kind": "section", "number": "27", "heading": "Failure of officer to comply with requirements under section 26.", "url": "https://openlegislation.uk/finance-act-1994/section-27", "extent": null, "status": null, "parent": "part/I/chapter/III" }, { "path": "part/I/chapter/IV", "kind": "chapter", "number": "IV", "heading": "Air Passenger Duty", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "part/I/chapter/IV/crossheading/the-duty", "kind": "crossheading", "number": null, "heading": "The duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV" }, { "path": "section/28", "kind": "section", "number": "28", "heading": "Air passenger duty.", "url": "https://openlegislation.uk/finance-act-1994/section-28", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/the-duty" }, { "path": "section/29", "kind": "section", "number": "29", "heading": "Chargeable aircraft.", "url": "https://openlegislation.uk/finance-act-1994/section-29", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/the-duty" }, { "path": "section/29A", "kind": "section", "number": "29A", "heading": "Chargeable aircraft: exceptions", "url": "https://openlegislation.uk/finance-act-1994/section-29A", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/the-duty" }, { "path": "section/30", "kind": "section", "number": "30", "heading": "The rate of duty.", "url": "https://openlegislation.uk/finance-act-1994/section-30", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/the-duty" }, { "path": "section/30A", "kind": "section", "number": "30A", "heading": "Northern Ireland long haul and ultra-long haul rates of duty", "url": "https://openlegislation.uk/finance-act-1994/section-30A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/the-duty" }, { "path": "section/31", "kind": "section", "number": "31", "heading": "Passengers: exceptions.", "url": "https://openlegislation.uk/finance-act-1994/section-31", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/the-duty" }, { "path": "section/32", "kind": "section", "number": "32", "heading": "Change of circumstances after ticket issued etc.", "url": "https://openlegislation.uk/finance-act-1994/section-32", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/the-duty" }, { "path": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty", "kind": "crossheading", "number": null, "heading": "Persons liable for the duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV" }, { "path": "section/33", "kind": "section", "number": "33", "heading": "Registration of aircraft operators.", "url": "https://openlegislation.uk/finance-act-1994/section-33", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/33A", "kind": "section", "number": "33A", "heading": "Registration of Northern Ireland long haul aircraft operators", "url": "https://openlegislation.uk/finance-act-1994/section-33A", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/34", "kind": "section", "number": "34", "heading": "Fiscal representatives.", "url": "https://openlegislation.uk/finance-act-1994/section-34", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/34A", "kind": "section", "number": "34A", "heading": "Administrative representatives.", "url": "https://openlegislation.uk/finance-act-1994/section-34A", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/35", "kind": "section", "number": "35", "heading": "Fiscal representatives: supplementary.", "url": "https://openlegislation.uk/finance-act-1994/section-35", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/36", "kind": "section", "number": "36", "heading": "Security for payment of duty.", "url": "https://openlegislation.uk/finance-act-1994/section-36", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/37", "kind": "section", "number": "37", "heading": "Handling agents.", "url": "https://openlegislation.uk/finance-act-1994/section-37", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/38", "kind": "section", "number": "38", "heading": "Accounting for and payment of duty.", "url": "https://openlegislation.uk/finance-act-1994/section-38", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "section/39", "kind": "section", "number": "39", "heading": "Schemes for simplified operation of Chapter", "url": "https://openlegislation.uk/finance-act-1994/section-39", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/persons-liable-for-the-duty" }, { "path": "part/I/chapter/IV/crossheading/administration-and-enforcement", "kind": "crossheading", "number": null, "heading": "Administration and enforcement", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV" }, { "path": "section/40", "kind": "section", "number": "40", "heading": "Administration and enforcement.", "url": "https://openlegislation.uk/finance-act-1994/section-40", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/administration-and-enforcement" }, { "path": "section/41", "kind": "section", "number": "41", "heading": "Offences.", "url": "https://openlegislation.uk/finance-act-1994/section-41", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/administration-and-enforcement" }, { "path": "section/41A", "kind": "section", "number": "41A", "heading": "Northern Ireland long haul rates of duty: disclosure of information", "url": "https://openlegislation.uk/finance-act-1994/section-41A", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/administration-and-enforcement" }, { "path": "part/I/chapter/IV/crossheading/supplementary", "kind": "crossheading", "number": null, "heading": "Supplementary", "url": null, "extent": null, "status": null, "parent": "part/I/chapter/IV" }, { "path": "section/42", "kind": "section", "number": "42", "heading": "Regulations and orders.", "url": "https://openlegislation.uk/finance-act-1994/section-42", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/supplementary" }, { "path": "section/43", "kind": "section", "number": "43", "heading": "Interpretation.", "url": "https://openlegislation.uk/finance-act-1994/section-43", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/chapter/IV/crossheading/supplementary" }, { "path": "section/44", "kind": "section", "number": "44", "heading": "Commencement.", "url": "https://openlegislation.uk/finance-act-1994/section-44", "extent": null, "status": null, "parent": "part/I/chapter/IV/crossheading/supplementary" }, { "path": "part/II", "kind": "part", "number": "II", "heading": "Value Added Tax", "url": null, "extent": null, "status": null, "parent": null }, { "path": "section/45", "kind": "section", "number": "45", "heading": null, "url": "https://openlegislation.uk/finance-act-1994/section-45", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "section/46", "kind": "section", "number": "46", "heading": "Repayment supplement.", "url": "https://openlegislation.uk/finance-act-1994/section-46", "extent": null, "status": null, "parent": "part/II" }, { "path": "section/47", "kind": "section", "number": "47", "heading": null, "url": "https://openlegislation.uk/finance-act-1994/section-47", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "part/III", "kind": "part", "number": "III", "heading": "Insurance Premium Tax", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/III/crossheading/the-basic-provisions", "kind": "crossheading", "number": null, "heading": "The basic provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "section/48", "kind": "section", "number": "48", "heading": "Insurance premium tax.", "url": "https://openlegislation.uk/finance-act-1994/section-48", "extent": null, "status": null, "parent": "part/III/crossheading/the-basic-provisions" }, { "path": "section/49", "kind": "section", "number": "49", "heading": "Charge to tax.", "url": "https://openlegislation.uk/finance-act-1994/section-49", "extent": null, "status": null, "parent": "part/III/crossheading/the-basic-provisions" }, { "path": "section/50", "kind": "section", "number": "50", "heading": "Chargeable amount.", "url": "https://openlegislation.uk/finance-act-1994/section-50", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/the-basic-provisions" }, { "path": "section/51", "kind": "section", "number": "51", "heading": "Rate of tax.", "url": "https://openlegislation.uk/finance-act-1994/section-51", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/the-basic-provisions" }, { "path": "section/51A", "kind": "section", "number": "51A", "heading": "Premiums liable to tax at the higher rate.", "url": "https://openlegislation.uk/finance-act-1994/section-51A", "extent": null, "status": null, "parent": "part/III/crossheading/the-basic-provisions" }, { "path": "section/52", "kind": "section", "number": "52", "heading": "Liability to pay tax.", "url": "https://openlegislation.uk/finance-act-1994/section-52", "extent": null, "status": null, "parent": "part/III/crossheading/the-basic-provisions" }, { "path": "section/52A", "kind": "section", "number": "52A", "heading": "Certain fees to be treated as premiums under higher rate contracts.", "url": "https://openlegislation.uk/finance-act-1994/section-52A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/the-basic-provisions" }, { "path": "part/III/crossheading/administration", "kind": "crossheading", "number": null, "heading": "Administration", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "section/53", "kind": "section", "number": "53", "heading": "Registration of insurers.", "url": "https://openlegislation.uk/finance-act-1994/section-53", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/administration" }, { "path": "section/53AA", "kind": "section", "number": "53AA", "heading": "Registration of taxable intermediaries.", "url": "https://openlegislation.uk/finance-act-1994/section-53AA", "extent": null, "status": null, "parent": "part/III/crossheading/administration" }, { "path": "section/53A", "kind": "section", "number": "53A", "heading": "Information required to keep register up to date.", "url": "https://openlegislation.uk/finance-act-1994/section-53A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/administration" }, { "path": "section/54", "kind": "section", "number": "54", "heading": "Accounting for tax and time for payment.", "url": "https://openlegislation.uk/finance-act-1994/section-54", "extent": null, "status": null, "parent": "part/III/crossheading/administration" }, { "path": "section/55", "kind": "section", "number": "55", "heading": "Credit.", "url": "https://openlegislation.uk/finance-act-1994/section-55", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/administration" }, { "path": "section/56", "kind": "section", "number": "56", "heading": "Power to assess.", "url": "https://openlegislation.uk/finance-act-1994/section-56", "extent": null, "status": null, "parent": "part/III/crossheading/administration" }, { "path": "part/III/crossheading/tax-representatives", "kind": "crossheading", "number": null, "heading": "Tax representatives", "url": null, "extent": null, "status": null, "parent": "part/III" }, { "path": "section/57", "kind": "section", "number": "57", "heading": "Tax representatives.", "url": "https://openlegislation.uk/finance-act-1994/section-57", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/crossheading/tax-representatives" }, { "path": "section/58", "kind": "section", "number": "58", "heading": "Rights and duties of tax representatives.", "url": "https://openlegislation.uk/finance-act-1994/section-58", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/crossheading/tax-representatives" }, { "path": "part/III/crossheading/review-and-appeal", "kind": "crossheading", "number": null, "heading": "Review and appeal", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "section/59", "kind": "section", "number": "59", "heading": "Appeals", "url": "https://openlegislation.uk/finance-act-1994/section-59", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/review-and-appeal" }, { "path": "section/59A", "kind": "section", "number": "59A", "heading": "Offer of review", "url": "https://openlegislation.uk/finance-act-1994/section-59A", "extent": null, "status": null, "parent": "part/III/crossheading/review-and-appeal" }, { "path": "section/59B", "kind": "section", "number": "59B", "heading": "Right to require review", "url": "https://openlegislation.uk/finance-act-1994/section-59B", "extent": null, "status": null, "parent": "part/III/crossheading/review-and-appeal" }, { "path": "section/59C", "kind": "section", "number": "59C", "heading": "Review by HMRC", "url": "https://openlegislation.uk/finance-act-1994/section-59C", "extent": null, "status": null, "parent": "part/III/crossheading/review-and-appeal" }, { "path": "section/59D", "kind": "section", "number": "59D", "heading": "Extensions of time", "url": "https://openlegislation.uk/finance-act-1994/section-59D", "extent": null, "status": null, "parent": "part/III/crossheading/review-and-appeal" }, { "path": "section/59E", 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"section/64", "kind": "section", "number": "64", "heading": "Information, powers, penalties, etc.", "url": "https://openlegislation.uk/finance-act-1994/section-64", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/65", "kind": "section", "number": "65", "heading": "Liability of insured in certain cases.", "url": "https://openlegislation.uk/finance-act-1994/section-65", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/66", "kind": "section", "number": "66", "heading": "Directions as to amounts of premiums.", "url": "https://openlegislation.uk/finance-act-1994/section-66", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/66A", "kind": "section", "number": "66A", "heading": "Rate increases: deemed date of receipt of certain premiums", "url": "https://openlegislation.uk/finance-act-1994/section-66A", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/66B", "kind": "section", "number": "66B", "heading": "Section 66A: exceptions and apportionments", "url": "https://openlegislation.uk/finance-act-1994/section-66B", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/66C", "kind": "section", "number": "66C", "heading": "Rate changes: premiums relating to more than one period of cover", "url": "https://openlegislation.uk/finance-act-1994/section-66C", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/67", "kind": "section", "number": "67", "heading": "Deemed date of receipt of certain premiums.", "url": "https://openlegislation.uk/finance-act-1994/section-67", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/67A", "kind": "section", "number": "67A", "heading": "Announced increase in rate of tax: 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"https://openlegislation.uk/finance-act-1994/section-68", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/69", "kind": "section", "number": "69", "heading": "Charge to tax where different rates of tax apply.", "url": "https://openlegislation.uk/finance-act-1994/section-69", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/69A", "kind": "section", "number": "69A", "heading": "Part-exempt contracts: excepted premiums", "url": "https://openlegislation.uk/finance-act-1994/section-69A", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/69B", "kind": "section", "number": "69B", "heading": "Treatment of excepted premiums where limits breached after receipt", "url": "https://openlegislation.uk/finance-act-1994/section-69B", "extent": null, "status": null, "parent": "part/III/crossheading/miscellaneous" }, { "path": "section/69C", 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"kind": "section", "number": "71", "heading": "Taxable insurance contracts: power to change definition.", "url": "https://openlegislation.uk/finance-act-1994/section-71", "extent": null, "status": null, "parent": "part/III/crossheading/supplementary" }, { "path": "section/72", "kind": "section", "number": "72", "heading": "Interpretation: premium.", "url": "https://openlegislation.uk/finance-act-1994/section-72", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/supplementary" }, { "path": "section/73", "kind": "section", "number": "73", "heading": "Interpretation: other provisions.", "url": "https://openlegislation.uk/finance-act-1994/section-73", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/supplementary" }, { "path": "section/74", "kind": "section", "number": "74", "heading": "Orders and regulations.", "url": "https://openlegislation.uk/finance-act-1994/section-74", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/crossheading/supplementary" }, { "path": "part/IV", "kind": "part", "number": "IV", "heading": "Income Tax, Corporation Tax and Capital Gains Tax", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/IV/chapter/I", "kind": "chapter", "number": "I", "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/IV" }, { "path": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs", "kind": "crossheading", "number": null, "heading": "Income tax: charge, rates and reliefs", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/75", "kind": "section", "number": "75", "heading": "Charge and rates of income tax for 1994-95.", "url": "https://openlegislation.uk/finance-act-1994/section-75", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/76", "kind": "section", "number": "76", "heading": "Personal allowance.", "url": "https://openlegislation.uk/finance-act-1994/section-76", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/77", "kind": "section", "number": "77", "heading": "Rate of relief to married couples etc.", "url": "https://openlegislation.uk/finance-act-1994/section-77", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/78", "kind": "section", "number": "78", "heading": "Amount by reference to which MCA is reduced.", "url": "https://openlegislation.uk/finance-act-1994/section-78", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/79", "kind": "section", "number": "79", "heading": "Relief for maintenance payments.", "url": "https://openlegislation.uk/finance-act-1994/section-79", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/80", "kind": "section", "number": "80", "heading": "Limit on relief for interest.", "url": "https://openlegislation.uk/finance-act-1994/section-80", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/81", "kind": "section", "number": "81", "heading": "Mortgage interest relief etc.", "url": "https://openlegislation.uk/finance-act-1994/section-81", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/82", "kind": "section", "number": "82", "heading": "Relief for blind persons.", "url": "https://openlegislation.uk/finance-act-1994/section-82", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/83", "kind": "section", "number": "83", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-83", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/84", "kind": "section", "number": "84", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-84", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "part/IV/chapter/I/crossheading/corporation-tax-charge-and-rate", "kind": "crossheading", "number": null, "heading": "Corporation tax charge and rate", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/85", "kind": "section", "number": "85", "heading": "Charge and rate of corporation tax for 1994.", "url": "https://openlegislation.uk/finance-act-1994/section-85", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/corporation-tax-charge-and-rate" }, { "path": "section/86", "kind": "section", "number": "86", "heading": "Small companies.", "url": "https://openlegislation.uk/finance-act-1994/section-86", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/corporation-tax-charge-and-rate" }, { "path": "part/IV/chapter/I/crossheading/benefits-in-kind", "kind": "crossheading", "number": null, "heading": "Benefits in kind", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/87", "kind": "section", "number": "87", "heading": "Car fuel.", "url": "https://openlegislation.uk/finance-act-1994/section-87", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/benefits-in-kind" }, { "path": "section/88", "kind": "section", "number": "88", "heading": "Beneficial loan arrangements.", "url": "https://openlegislation.uk/finance-act-1994/section-88", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/benefits-in-kind" }, { "path": "section/89", "kind": "section", "number": "89", "heading": "Vouchers and credit-tokens.", "url": "https://openlegislation.uk/finance-act-1994/section-89", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/benefits-in-kind" }, { "path": "part/IV/chapter/I/crossheading/chargeable-gains", "kind": "crossheading", "number": null, "heading": "Chargeable gains", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/90", "kind": "section", "number": "90", "heading": "Annual exempt amount for 1994-95.", "url": "https://openlegislation.uk/finance-act-1994/section-90", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "section/91", "kind": "section", "number": "91", "heading": "Relief on re-investment.", "url": "https://openlegislation.uk/finance-act-1994/section-91", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "section/92", "kind": "section", "number": "92", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-92", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "section/93", "kind": "section", "number": "93", "heading": "Indexation losses.", "url": "https://openlegislation.uk/finance-act-1994/section-93", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "section/94", "kind": "section", "number": "94", "heading": "Set-off of pre-entry losses.", "url": "https://openlegislation.uk/finance-act-1994/section-94", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "section/95", "kind": "section", "number": "95", "heading": "Commodity and financial futures.", "url": "https://openlegislation.uk/finance-act-1994/section-95", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "section/96", "kind": "section", "number": "96", "heading": "Cash-settled options.", "url": "https://openlegislation.uk/finance-act-1994/section-96", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "section/97", "kind": "section", "number": "97", "heading": "Settlements with foreign element: information.", "url": "https://openlegislation.uk/finance-act-1994/section-97", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/chargeable-gains" }, { "path": "part/IV/chapter/I/crossheading/profitrelated-pay", "kind": "crossheading", "number": null, "heading": "Profit-related pay", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/98", "kind": "section", "number": "98", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-98", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/profitrelated-pay" }, { "path": "section/99", "kind": "section", "number": "99", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-99", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/profitrelated-pay" }, { "path": "part/IV/chapter/I/crossheading/profit-sharing-schemes", "kind": "crossheading", "number": null, "heading": "Profit sharing schemes", "url": null, "extent": null, 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"section", "number": "105", "heading": "Information.", "url": "https://openlegislation.uk/finance-act-1994/section-105", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/retirement-benefits-schemes" }, { "path": "section/106", "kind": "section", "number": "106", "heading": "False statements etc.", "url": "https://openlegislation.uk/finance-act-1994/section-106", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/retirement-benefits-schemes" }, { "path": "section/107", "kind": "section", "number": "107", "heading": "Discretionary approval.", "url": "https://openlegislation.uk/finance-act-1994/section-107", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/retirement-benefits-schemes" }, { "path": "section/108", "kind": "section", "number": "108", "heading": "Taxation of benefits of non-approved schemes.", "url": "https://openlegislation.uk/finance-act-1994/section-108", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/retirement-benefits-schemes" }, { "path": "part/IV/chapter/I/crossheading/annuities", "kind": "crossheading", "number": null, "heading": "Annuities", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/109", "kind": "section", "number": "109", "heading": "Annuities derived from personal pension schemes.", "url": "https://openlegislation.uk/finance-act-1994/section-109", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/annuities" }, { "path": "section/110", "kind": "section", "number": "110", "heading": "Annuities derived from retirement benefits schemes.", "url": "https://openlegislation.uk/finance-act-1994/section-110", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/annuities" }, { "path": "part/IV/chapter/I/crossheading/authorised-unit-trusts", "kind": "crossheading", "number": null, "heading": "Authorised unit trusts", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/111", "kind": "section", "number": "111", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-111", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/authorised-unit-trusts" }, { "path": "section/112", "kind": "section", "number": "112", "heading": "Distributions of authorised unit trusts.", "url": "https://openlegislation.uk/finance-act-1994/section-112", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/authorised-unit-trusts" }, { "path": "section/113", "kind": "section", "number": "113", "heading": "Umbrella schemes.", "url": "https://openlegislation.uk/finance-act-1994/section-113", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/authorised-unit-trusts" }, { "path": "part/IV/chapter/I/crossheading/exchange-gains-and-losses", "kind": "crossheading", "number": null, "heading": "Exchange gains and losses", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/114", "kind": "section", "number": "114", "heading": "Assets and liabilities.", "url": "https://openlegislation.uk/finance-act-1994/section-114", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/exchange-gains-and-losses" }, { "path": "section/115", "kind": "section", "number": "115", "heading": "Currency contracts: net payments.", "url": "https://openlegislation.uk/finance-act-1994/section-115", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/exchange-gains-and-losses" }, { "path": "section/116", "kind": "section", "number": "116", "heading": "Currency contracts: matching.", "url": "https://openlegislation.uk/finance-act-1994/section-116", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/exchange-gains-and-losses" }, { "path": "part/IV/chapter/I/crossheading/capital-allowances", "kind": "crossheading", "number": null, "heading": "Capital allowances", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/117", "kind": "section", "number": "117", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-117", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/capital-allowances" }, { "path": "section/118", "kind": "section", "number": "118", "heading": "Expenditure on machinery or plant: notification.", "url": "https://openlegislation.uk/finance-act-1994/section-118", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/capital-allowances" }, { "path": "section/119", "kind": "section", "number": "119", "heading": "Transactions 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"parent": "part/IV/chapter/I" }, { "path": "section/122", "kind": "section", "number": "122", "heading": "Sale and repurchase of securities: deemed manufactured payments.", "url": "https://openlegislation.uk/finance-act-1994/section-122", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/securities" }, { "path": "section/123", "kind": "section", "number": "123", "heading": "Manufactured payments.", "url": "https://openlegislation.uk/finance-act-1994/section-123", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/securities" }, { "path": "section/124", "kind": "section", "number": "124", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-124", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/securities" }, { "path": "part/IV/chapter/I/crossheading/paye", "kind": "crossheading", "number": null, "heading": "PAYE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/125", "kind": "section", "number": "125", "heading": "Payment by intermediary.", "url": "https://openlegislation.uk/finance-act-1994/section-125", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/126", "kind": "section", "number": "126", "heading": "Employees working for persons other than their employers, etc.", "url": "https://openlegislation.uk/finance-act-1994/section-126", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/127", "kind": "section", "number": "127", "heading": "Tradeable assets.", "url": "https://openlegislation.uk/finance-act-1994/section-127", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/128", "kind": "section", "number": "128", "heading": "Non-cash vouchers.", "url": "https://openlegislation.uk/finance-act-1994/section-128", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/129", "kind": "section", "number": "129", "heading": "Credit-tokens.", "url": "https://openlegislation.uk/finance-act-1994/section-129", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/130", "kind": "section", "number": "130", "heading": "Cash vouchers.", "url": "https://openlegislation.uk/finance-act-1994/section-130", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/131", "kind": "section", "number": "131", "heading": "Supplementary.", "url": "https://openlegislation.uk/finance-act-1994/section-131", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/132", "kind": "section", "number": "132", "heading": "Payments etc. received free of tax.", "url": "https://openlegislation.uk/finance-act-1994/section-132", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "section/133", "kind": "section", "number": "133", "heading": "PAYE regulations: past cases.", "url": "https://openlegislation.uk/finance-act-1994/section-133", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/paye" }, { "path": "part/IV/chapter/I/crossheading/miscellaneous-provisions-about-companies", "kind": "crossheading", "number": null, "heading": "Miscellaneous provisions about companies", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/134", "kind": "section", "number": "134", "heading": "Controlled foreign companies.", "url": "https://openlegislation.uk/finance-act-1994/section-134", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/miscellaneous-provisions-about-companies" }, { "path": "section/135", "kind": "section", "number": "135", "heading": "Prevention of avoidance of corporation tax.", "url": "https://openlegislation.uk/finance-act-1994/section-135", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/miscellaneous-provisions-about-companies" }, { "path": "section/136", "kind": "section", "number": "136", "heading": "Parts of trades: computations in different currencies.", "url": "https://openlegislation.uk/finance-act-1994/section-136", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/miscellaneous-provisions-about-companies" }, { "path": "part/IV/chapter/I/crossheading/miscellaneous", "kind": "crossheading", "number": null, "heading": "Miscellaneous", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/137", "kind": "section", "number": "137", "heading": "Enterprise investment scheme.", "url": "https://openlegislation.uk/finance-act-1994/section-137", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/miscellaneous" }, { "path": "section/138", "kind": "section", "number": "138", "heading": "Foreign income dividends.", "url": "https://openlegislation.uk/finance-act-1994/section-138", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/miscellaneous" }, { "path": "section/139", "kind": "section", "number": "139", "heading": "Taxation of incapacity benefit.", "url": "https://openlegislation.uk/finance-act-1994/section-139", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/miscellaneous" }, { "path": "section/140", "kind": "section", "number": "140", "heading": "Restriction on deduction from income.", "url": "https://openlegislation.uk/finance-act-1994/section-140", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/miscellaneous" }, { "path": "section/141", "kind": "section", "number": "141", "heading": "Expenditure 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"https://openlegislation.uk/finance-act-1994/section-144", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/miscellaneous" }, { "path": "section/145", "kind": "section", "number": "145", "heading": "Relief for business donations.", "url": "https://openlegislation.uk/finance-act-1994/section-145", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/miscellaneous" }, { "path": "section/146", "kind": "section", "number": "146", "heading": "Minor corrections.", "url": "https://openlegislation.uk/finance-act-1994/section-146", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/miscellaneous" }, { "path": "part/IV/chapter/II", "kind": "chapter", "number": "II", "heading": "Interest Rate and Currency Contracts", "url": null, "extent": null, "status": null, "parent": "part/IV" }, { "path": "part/IV/chapter/II/crossheading/qualifying-contracts", "kind": "crossheading", "number": null, "heading": 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"heading": "Change of basis period.", "url": "https://openlegislation.uk/finance-act-1994/section-202", "extent": null, "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/assessment-under-cases-i-and-ii-of-schedule-d" }, { "path": "section/203", "kind": "section", "number": "203", "heading": "Conditions for such a change.", "url": "https://openlegislation.uk/finance-act-1994/section-203", "extent": null, "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/assessment-under-cases-i-and-ii-of-schedule-d" }, { "path": "section/204", "kind": "section", "number": "204", "heading": "Basis of assessment on discontinuance.", "url": "https://openlegislation.uk/finance-act-1994/section-204", "extent": null, "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/assessment-under-cases-i-and-ii-of-schedule-d" }, { "path": "section/205", "kind": "section", "number": "205", "heading": "Overlap profits and overlap losses.", "url": "https://openlegislation.uk/finance-act-1994/section-205", "extent": null, "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/assessment-under-cases-i-and-ii-of-schedule-d" }, { "path": "part/IV/chapter/IV/crossheading/assessment-under-cases-iii-to-vi-of-schedule-d", "kind": "crossheading", "number": null, "heading": "Assessment under Cases III to VI of Schedule D", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/IV" }, { "path": "section/206", "kind": "section", "number": "206", "heading": "Basis of assessment under Case III.", "url": "https://openlegislation.uk/finance-act-1994/section-206", "extent": null, "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/assessment-under-cases-iii-to-vi-of-schedule-d" }, { "path": "section/207", "kind": "section", "number": "207", "heading": "Basis of assessment under Cases IV and V.", "url": "https://openlegislation.uk/finance-act-1994/section-207", "extent": null, "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/assessment-under-cases-iii-to-vi-of-schedule-d" }, { "path": "section/208", "kind": "section", "number": "208", "heading": "Basis of assessment under Case VI.", "url": "https://openlegislation.uk/finance-act-1994/section-208", "extent": null, "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/assessment-under-cases-iii-to-vi-of-schedule-d" }, { "path": "part/IV/chapter/IV/crossheading/loss-relief", "kind": "crossheading", "number": null, "heading": "Loss relief", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/IV" }, { "path": "section/209", "kind": "section", "number": "209", "heading": "Loss relief: general.", "url": "https://openlegislation.uk/finance-act-1994/section-209", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/loss-relief" }, { "path": "section/210", "kind": "section", "number": "210", "heading": "Relief for losses on unquoted shares.", "url": "https://openlegislation.uk/finance-act-1994/section-210", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/loss-relief" }, { "path": "part/IV/chapter/IV/crossheading/capital-allowances", "kind": "crossheading", "number": null, "heading": "Capital allowances", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/IV" }, { "path": "section/211", "kind": "section", "number": "211", "heading": "Income tax allowances and charges in taxing a trade etc.", "url": "https://openlegislation.uk/finance-act-1994/section-211", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/IV/crossheading/capital-allowances" }, { "path": "section/212", "kind": "section", "number": "212", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-212", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/capital-allowances" }, { "path": "section/213", "kind": "section", "number": "213", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-213", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/capital-allowances" }, { "path": "section/214", "kind": "section", "number": "214", "heading": "Amendments of other enactments.", "url": "https://openlegislation.uk/finance-act-1994/section-214", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/IV/crossheading/capital-allowances" }, { "path": "part/IV/chapter/IV/crossheading/miscellaneous-and-supplemental", "kind": "crossheading", "number": null, "heading": "Miscellaneous and supplemental", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/IV" }, { "path": "section/215", "kind": "section", "number": "215", "heading": "Treatment of partnerships.", "url": "https://openlegislation.uk/finance-act-1994/section-215", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/miscellaneous-and-supplemental" }, { "path": "section/216", "kind": "section", "number": "216", "heading": "Effect of change in ownership of trade, profession or vocation.", "url": "https://openlegislation.uk/finance-act-1994/section-216", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/IV/crossheading/miscellaneous-and-supplemental" }, { "path": "section/217", "kind": "section", "number": "217", "heading": "Double taxation relief in respect of overlap profits.", "url": "https://openlegislation.uk/finance-act-1994/section-217", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/IV/crossheading/miscellaneous-and-supplemental" }, { "path": "section/218", "kind": "section", "number": "218", "heading": "Commencement, transitional provisions and savings.", "url": "https://openlegislation.uk/finance-act-1994/section-218", "extent": null, "status": null, "parent": "part/IV/chapter/IV/crossheading/miscellaneous-and-supplemental" }, { "path": "part/IV/chapter/V", "kind": "chapter", "number": "V", "heading": "Lloyd’s Underwriters: Corporations etc.", "url": null, "extent": null, "status": null, "parent": "part/IV" }, { "path": "part/IV/chapter/V/crossheading/main-provisions", "kind": "crossheading", "number": null, "heading": "Main provisions", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/V" }, { "path": "section/219", "kind": "section", "number": "219", "heading": "Taxation of profits.", "url": "https://openlegislation.uk/finance-act-1994/section-219", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/main-provisions" }, { "path": "section/220", "kind": "section", "number": "220", "heading": "Accounting period in which certain profits or losses arise.", "url": "https://openlegislation.uk/finance-act-1994/section-220", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/main-provisions" }, { "path": "section/221", "kind": "section", "number": "221", "heading": "Assessment and collection of tax.", "url": "https://openlegislation.uk/finance-act-1994/section-221", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/V/crossheading/main-provisions" }, { "path": "part/IV/chapter/V/crossheading/trust-funds", "kind": "crossheading", "number": null, "heading": "Trust funds", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/V" }, { "path": "section/222", "kind": "section", "number": "222", "heading": "Premium trust funds.", "url": "https://openlegislation.uk/finance-act-1994/section-222", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/trust-funds" }, { "path": "section/223", "kind": "section", "number": "223", "heading": "Ancillary trust funds.", "url": "https://openlegislation.uk/finance-act-1994/section-223", "extent": null, "status": null, "parent": "part/IV/chapter/V/crossheading/trust-funds" }, { "path": "part/IV/chapter/V/crossheading/other-special-cases", "kind": "crossheading", "number": null, "heading": "Other special cases", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/V" }, { "path": "section/224", "kind": "section", "number": "224", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1994/section-224", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/V/crossheading/other-special-cases" }, { "path": "section/225", "kind": "section", "number": "225", "heading": "Stop-loss and quota share insurance.", "url": "https://openlegislation.uk/finance-act-1994/section-225", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/other-special-cases" }, { "path": "part/IV/chapter/V/crossheading/miscellaneous", "kind": "crossheading", "number": null, "heading": "Miscellaneous", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V" }, { "path": "section/226", "kind": "section", "number": "226", "heading": "Provisions which are not to apply.", "url": "https://openlegislation.uk/finance-act-1994/section-226", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/miscellaneous" }, { "path": "section/227", "kind": "section", "number": "227", "heading": "Cessation: final underwriting year.", "url": "https://openlegislation.uk/finance-act-1994/section-227", "extent": null, "status": null, "parent": "part/IV/chapter/V/crossheading/miscellaneous" }, { "path": "section/227A", "kind": "section", "number": "227A", "heading": "Restriction of group relief", "url": "https://openlegislation.uk/finance-act-1994/section-227A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/miscellaneous" }, { "path": "section/227B", "kind": "section", "number": "227B", "heading": "Transfer of underwriting business without change of ownership", "url": "https://openlegislation.uk/finance-act-1994/section-227B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/miscellaneous" }, { "path": "section/227C", "kind": "section", "number": "227C", "heading": "Exemption for profits or losses of foreign permanent establishments", "url": "https://openlegislation.uk/finance-act-1994/section-227C", "extent": null, "status": null, "parent": "part/IV/chapter/V/crossheading/miscellaneous" }, { "path": "section/228", "kind": "section", "number": "228", "heading": "Lloyd’s underwriters: individuals.", "url": "https://openlegislation.uk/finance-act-1994/section-228", "extent": null, "status": null, "parent": "part/IV/chapter/V/crossheading/miscellaneous" }, { "path": "part/IV/chapter/V/crossheading/supplemental", "kind": "crossheading", "number": null, "heading": "Supplemental", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/V" }, { "path": "section/229", "kind": "section", "number": "229", "heading": "Regulations.", "url": "https://openlegislation.uk/finance-act-1994/section-229", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/supplemental" }, { "path": "section/230", "kind": "section", "number": "230", "heading": "Interpretation and commencement.", "url": "https://openlegislation.uk/finance-act-1994/section-230", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/V/crossheading/supplemental" }, { "path": "part/V", "kind": "part", "number": "V", "heading": "Oil Taxation", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/V/chapter/I", "kind": "chapter", "number": "I", "heading": "Election by Reference to Pipe-Line Usage", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/231", "kind": "section", "number": "231", "heading": "Election by reference to pipe-line with excess capacity.", "url": "https://openlegislation.uk/finance-act-1994/section-231", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/232", "kind": "section", "number": "232", "heading": "Restriction on electing participator’s allowable expenditure on elected assets.", "url": "https://openlegislation.uk/finance-act-1994/section-232", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/233", "kind": "section", "number": "233", "heading": "Tax relief for certain receipts of an electing participator.", "url": "https://openlegislation.uk/finance-act-1994/section-233", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/234", "kind": "section", "number": "234", "heading": "Interpretation of Chapter and supplementary provisions.", "url": "https://openlegislation.uk/finance-act-1994/section-234", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "part/V/chapter/II", "kind": "chapter", "number": "II", "heading": "Miscellaneous", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/235", "kind": "section", "number": "235", "heading": "Valuation of oil.", "url": "https://openlegislation.uk/finance-act-1994/section-235", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/236", "kind": "section", "number": "236", "heading": "Valuation of certain light gases.", "url": "https://openlegislation.uk/finance-act-1994/section-236", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/237", "kind": "section", "number": "237", "heading": "Abortive exploration expenditure.", "url": "https://openlegislation.uk/finance-act-1994/section-237", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/238", "kind": "section", "number": "238", "heading": "Disposals of assets producing tariff receipts.", "url": "https://openlegislation.uk/finance-act-1994/section-238", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "part/VI", "kind": "part", "number": "VI", "heading": "Stamp duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "section/239", "kind": "section", "number": "239", "heading": "Execution of deeds.", "url": "https://openlegislation.uk/finance-act-1994/section-239", "extent": null, "status": null, "parent": "part/VI" }, { "path": "section/240", "kind": "section", "number": "240", "heading": "Time for presenting agreement for lease.", "url": "https://openlegislation.uk/finance-act-1994/section-240", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/240A", "kind": "section", "number": "240A", "heading": "Requirements before lease treated as duly stamped.", "url": "https://openlegislation.uk/finance-act-1994/section-240A", "extent": null, "status": null, "parent": "part/VI" }, { "path": "section/241", "kind": "section", "number": "241", "heading": "Exchange, partition, etc.", "url": "https://openlegislation.uk/finance-act-1994/section-241", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/242", "kind": "section", "number": "242", "heading": "Where consideration not ascertainable from conveyance or lease.", "url": "https://openlegislation.uk/finance-act-1994/section-242", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/243", "kind": "section", "number": "243", "heading": "Agreements to surrender leases.", "url": "https://openlegislation.uk/finance-act-1994/section-243", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/244", "kind": "section", "number": "244", "heading": "Production of documents on transfer of land in Northern Ireland.", "url": "https://openlegislation.uk/finance-act-1994/section-244", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/245", "kind": "section", "number": "245", "heading": "Production of documents: supplementary.", "url": "https://openlegislation.uk/finance-act-1994/section-245", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "part/VII", "kind": "part", "number": "VII", "heading": "Inheritance Tax", "url": null, "extent": null, "status": null, "parent": null }, { "path": "section/246", "kind": "section", "number": "246", "heading": "Rate bands: no indexation in 1994.", "url": "https://openlegislation.uk/finance-act-1994/section-246", "extent": null, "status": null, "parent": "part/VII" }, { "path": "section/247", "kind": "section", "number": "247", "heading": "Business and agricultural relief.", "url": "https://openlegislation.uk/finance-act-1994/section-247", "extent": null, "status": null, "parent": "part/VII" }, { "path": "section/248", "kind": "section", "number": "248", "heading": "Corporate Lloyd’s underwriters.", "url": "https://openlegislation.uk/finance-act-1994/section-248", "extent": null, "status": null, "parent": "part/VII" }, { "path": "part/VIII", "kind": "part", "number": "VIII", "heading": "Miscellaneous and General", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/VIII/crossheading/companies-treated-as-nonresident", "kind": "crossheading", "number": null, "heading": "Companies treated as non-resident", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "section/249", "kind": "section", "number": "249", "heading": "Certain companies treated as non-resident.", "url": "https://openlegislation.uk/finance-act-1994/section-249", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/companies-treated-as-nonresident" }, { "path": "section/250", "kind": "section", "number": "250", "heading": "Companies treated as non-resident: supplementary.", "url": "https://openlegislation.uk/finance-act-1994/section-250", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/companies-treated-as-nonresident" }, { "path": "section/251", "kind": "section", "number": "251", "heading": "Companies treated as non-resident: repeals.", "url": "https://openlegislation.uk/finance-act-1994/section-251", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/companies-treated-as-nonresident" }, { "path": "part/VIII/crossheading/privatisations", "kind": "crossheading", "number": null, "heading": "Privatisations", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "section/252", "kind": "section", "number": "252", "heading": "Railways.", "url": "https://openlegislation.uk/finance-act-1994/section-252", "extent": null, "status": null, "parent": "part/VIII/crossheading/privatisations" }, { "path": "section/253", "kind": "section", "number": "253", "heading": "Northern Ireland Airports Limited.", "url": "https://openlegislation.uk/finance-act-1994/section-253", "extent": null, "status": null, "parent": "part/VIII/crossheading/privatisations" }, { "path": "part/VIII/crossheading/management", "kind": "crossheading", "number": null, "heading": "Management", "url": null, "extent": null, "status": null, "parent": "part/VIII" }, { "path": "section/254", "kind": "section", "number": "254", "heading": "Practice and procedure in connection with appeals.", "url": "https://openlegislation.uk/finance-act-1994/section-254", "extent": null, "status": null, "parent": "part/VIII/crossheading/management" }, { "path": "section/255", "kind": "section", "number": "255", "heading": "Calling for documents of taxpayers and others.", "url": "https://openlegislation.uk/finance-act-1994/section-255", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/management" }, { "path": "part/VIII/crossheading/assigned-matters", "kind": "crossheading", "number": null, "heading": "Assigned matters", "url": null, "extent": null, "status": null, "parent": "part/VIII" }, { "path": "section/256", "kind": "section", "number": "256", "heading": "Minor corrections.", "url": "https://openlegislation.uk/finance-act-1994/section-256", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/assigned-matters" }, { "path": "part/VIII/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/VIII" }, { "path": "section/257", "kind": "section", "number": "257", "heading": "Interpretation and construction.", "url": "https://openlegislation.uk/finance-act-1994/section-257", "extent": null, "status": null, "parent": "part/VIII/crossheading/general" }, { "path": "section/258", "kind": "section", "number": "258", "heading": "Repeals.", "url": 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"number": "VIII", "heading": "Miscellaneous", "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-VIII", "extent": null, "status": null, "parent": "schedule/26" } ], "outstanding_effects": [ { "type": "repealed (NI) (prosp.)", "affected_provisions": "Sch. 7 para. 1(6)(e)", "affecting": "nisi/1997/2983", "affecting_title": "The Civil Evidence (Northern Ireland) Order 1997", "affecting_provisions": "art. 13(2) Sch. 2" }, { "type": "words repealed", "affected_provisions": "s. 22(2)(f)", "affecting": "nisi/1999/2789", "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999", "affecting_provisions": "Sch. 3" }, { "type": "words repealed", "affected_provisions": "Sch. 7 para. 1(6)(f)", "affecting": "nisi/1999/2789", "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999", "affecting_provisions": "Sch. 3" }, { "type": "repealed", "affected_provisions": "Sch. 7A para. 3(4)(b)", "affecting": "nisi/2015/2006", "affecting_title": "The Welfare 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"affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(5)(a)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(4A)(b)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(5)(b)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(4E)(za)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(6)(a)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(4E)(a)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(6)(b)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(4E)(aa)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(6)(c)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(4E)(d)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(6)(d)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(1B)(b)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(2)(b)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(1B)(a)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(2)(a)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(2)(a)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(3)(a)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(2A)(a)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(4)(a)(7)" }, { "type": "sum substituted", "affected_provisions": "s. 30(2)(b)", "affecting": "ukpga/2026/11", "affecting_title": "Finance Act 2026", "affecting_provisions": "s. 99(3)(b)(7)" } ], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/ukpga/1994/9", "retrieved_at": "2026-10-28T17:15:37.649896+00:00", "licence": "OGL-UK-3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives." } }