{
  "url": "https://openlegislation.uk/finance-act-1995",
  "json_url": "https://openlegislation.uk/finance-act-1995.json",
  "id": "ukpga/1995/4",
  "title": "Finance Act 1995",
  "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": "1995 c. 4",
  "type": "ukpga",
  "year": "1995",
  "number": "4",
  "version": "current",
  "date": "1995-05-01",
  "revised": true,
  "valid_from": "2023-08-01",
  "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-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Duties of Excise",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/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"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Low-strength wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1995/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Wine and made-wine: rates.",
      "url": "https://openlegislation.uk/finance-act-1995/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Spirits, beer and cider: rates.",
      "url": "https://openlegislation.uk/finance-act-1995/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Alcoholic ingredients relief.",
      "url": "https://openlegislation.uk/finance-act-1995/section-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/5",
      "kind": "section",
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      "heading": "Denatured alcohol.",
      "url": "https://openlegislation.uk/finance-act-1995/section-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/I/crossheading/hydrocarbon-oil-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Hydrocarbon oil duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1995/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Rates of duty: further provisions.",
      "url": "https://openlegislation.uk/finance-act-1995/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Hydrocarbon oil: “road vehicle”.",
      "url": "https://openlegislation.uk/finance-act-1995/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": "Road fuel gas: old stock.",
      "url": "https://openlegislation.uk/finance-act-1995/section-9",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "part/I/crossheading/tobacco-products-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco products duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1995/section-10",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/tobacco-products-duty"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Rates of duty: further provisions.",
      "url": "https://openlegislation.uk/finance-act-1995/section-11",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/I/crossheading/pool-betting-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Pool betting duty",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Pool betting duty.",
      "url": "https://openlegislation.uk/finance-act-1995/section-12",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "part/I/crossheading/gaming-machine-licence-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Gaming machine licence duty",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1995/section-13",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Extension of duty to amusement machines.",
      "url": "https://openlegislation.uk/finance-act-1995/section-14",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "part/I/crossheading/air-passenger-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Air passenger duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1995/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/air-passenger-duty"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Assessment of interest on duty.",
      "url": "https://openlegislation.uk/finance-act-1995/section-16",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/air-passenger-duty"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Preferential debts.",
      "url": "https://openlegislation.uk/finance-act-1995/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/air-passenger-duty"
    },
    {
      "path": "part/I/crossheading/vehicle-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Increased rates on 30th November 1994.",
      "url": "https://openlegislation.uk/finance-act-1995/section-18",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Vehicle excise and registration: other provisions.",
      "url": "https://openlegislation.uk/finance-act-1995/section-19",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/I/crossheading/recovery-of-overpaid-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of overpaid duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Recovery of overpaid excise duty.",
      "url": "https://openlegislation.uk/finance-act-1995/section-20",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/recovery-of-overpaid-duty"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Value Added Tax and Insurance Premium Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/value-added-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Value added tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1995/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Imported works of art, antiques, etc.",
      "url": "https://openlegislation.uk/finance-act-1995/section-22",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Agents acting in their own names.",
      "url": "https://openlegislation.uk/finance-act-1995/section-23",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Margin schemes.",
      "url": "https://openlegislation.uk/finance-act-1995/section-24",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Groups of companies.",
      "url": "https://openlegislation.uk/finance-act-1995/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Co-owners etc. of buildings and land.",
      "url": "https://openlegislation.uk/finance-act-1995/section-26",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Set-off of credits.",
      "url": "https://openlegislation.uk/finance-act-1995/section-27",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Transactions treated as supplies for purposes of zero-rating etc.",
      "url": "https://openlegislation.uk/finance-act-1995/section-28",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Goods removed from warehousing regime.",
      "url": "https://openlegislation.uk/finance-act-1995/section-29",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Fuel supplied for private use.",
      "url": "https://openlegislation.uk/finance-act-1995/section-30",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Appeals: payment of amounts shown in returns.",
      "url": "https://openlegislation.uk/finance-act-1995/section-31",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Penalties for failure to notify etc.",
      "url": "https://openlegislation.uk/finance-act-1995/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Correction of consolidation errors.",
      "url": "https://openlegislation.uk/finance-act-1995/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/value-added-tax"
    },
    {
      "path": "part/II/crossheading/insurance-premium-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance premium tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Insurance premium tax.",
      "url": "https://openlegislation.uk/finance-act-1995/section-34",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/insurance-premium-tax"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/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/III"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Charge and rates of income tax for 1995-96.",
      "url": "https://openlegislation.uk/finance-act-1995/section-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/income-tax-charge-rates-and-reliefs"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Personal allowance.",
      "url": "https://openlegislation.uk/finance-act-1995/section-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/income-tax-charge-rates-and-reliefs"
    },
    {
      "path": "part/III/crossheading/corporation-tax-charge-and-rate",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax: charge and rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Charge and rate of corporation tax for 1995.",
      "url": "https://openlegislation.uk/finance-act-1995/section-37",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/corporation-tax-charge-and-rate"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Small companies.",
      "url": "https://openlegislation.uk/finance-act-1995/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/corporation-tax-charge-and-rate"
    },
    {
      "path": "part/III/crossheading/taxation-of-income-from-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of income from land",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Income chargeable under Schedule A.",
      "url": "https://openlegislation.uk/finance-act-1995/section-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/taxation-of-income-from-land"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Non-residents and their representatives.",
      "url": "https://openlegislation.uk/finance-act-1995/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/taxation-of-income-from-land"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Income from overseas property.",
      "url": "https://openlegislation.uk/finance-act-1995/section-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/taxation-of-income-from-land"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Abolition of interest relief for commercially let property.",
      "url": "https://openlegislation.uk/finance-act-1995/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/taxation-of-income-from-land"
    },
    {
      "path": "part/III/crossheading/benefits-in-kind",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefits in kind",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Cars available for private use.",
      "url": "https://openlegislation.uk/finance-act-1995/section-43",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/benefits-in-kind"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Cars: accessories for the disabled.",
      "url": "https://openlegislation.uk/finance-act-1995/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/benefits-in-kind"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Beneficial loan arrangements: replacement loans.",
      "url": "https://openlegislation.uk/finance-act-1995/section-45",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/benefits-in-kind"
    },
    {
      "path": "part/III/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Relief on re-investment: property companies etc.",
      "url": "https://openlegislation.uk/finance-act-1995/section-46",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/chargeable-gains"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Relief on re-investment: amount of relief, etc.",
      "url": "https://openlegislation.uk/finance-act-1995/section-47",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/chargeable-gains"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Roll-over relief and groups of companies.",
      "url": "https://openlegislation.uk/finance-act-1995/section-48",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/chargeable-gains"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "De-grouping charges.",
      "url": "https://openlegislation.uk/finance-act-1995/section-49",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/chargeable-gains"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Corporate bonds.",
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      "path": "schedule/8/paragraph/21",
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      "path": "schedule/8/part/I/crossheading/overseas-life-assurance-business",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "schedule/17/part/III/crossheading/finance-act-1989-c26",
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      "number": null,
      "heading": "Finance Act 1989 (c.26)",
      "url": null,
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      "number": null,
      "heading": "Taxation of Chargeable Gains Act 1992 (c.12)",
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      "extent": null,
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      "path": "schedule/18",
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      "heading": "Claims etc. not included in returns",
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      "path": "schedule/20/crossheading/making-of-claims",
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