{
  "url": "https://openlegislation.uk/finance-act-1996",
  "json_url": "https://openlegislation.uk/finance-act-1996.json",
  "id": "ukpga/1996/8",
  "title": "Finance Act 1996",
  "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": "1996 c. 8",
  "type": "ukpga",
  "year": "1996",
  "number": "8",
  "version": "current",
  "date": "1996-04-29",
  "revised": true,
  "valid_from": "2026-03-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 19,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1996/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Excise Duties",
      "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": "Spirits: rate of duty.",
      "url": "https://openlegislation.uk/finance-act-1996/section-1",
      "extent": null,
      "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-1996/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Cider: rate of duty.",
      "url": "https://openlegislation.uk/finance-act-1996/section-3",
      "extent": null,
      "status": null,
      "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/4",
      "kind": "section",
      "number": "4",
      "heading": "Rates of duty and rebate.",
      "url": "https://openlegislation.uk/finance-act-1996/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Misuse of rebated kerosene.",
      "url": "https://openlegislation.uk/finance-act-1996/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Mixing of rebated oil.",
      "url": "https://openlegislation.uk/finance-act-1996/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Marked oil used as fuel for road vehicles.",
      "url": "https://openlegislation.uk/finance-act-1996/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Relief for marine voyages.",
      "url": "https://openlegislation.uk/finance-act-1996/section-8",
      "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": null,
      "status": null,
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    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-1996/section-9",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/I/crossheading/betting-duties-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Betting duties: rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "General betting duty.",
      "url": "https://openlegislation.uk/finance-act-1996/section-10",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/betting-duties-rates"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Pool betting duty.",
      "url": "https://openlegislation.uk/finance-act-1996/section-11",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/betting-duties-rates"
    },
    {
      "path": "part/I/crossheading/amusement-machine-licence-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Amusement machine licence duty",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Licences for machines as well as premises.",
      "url": "https://openlegislation.uk/finance-act-1996/section-12",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/amusement-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/13",
      "kind": "section",
      "number": "13",
      "heading": "Pleasure flights.",
      "url": "https://openlegislation.uk/finance-act-1996/section-13",
      "extent": null,
      "status": null,
      "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": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Increase in general rate.",
      "url": "https://openlegislation.uk/finance-act-1996/section-14",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Electrically propelled vehicles.",
      "url": "https://openlegislation.uk/finance-act-1996/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Steam powered vehicles etc.",
      "url": "https://openlegislation.uk/finance-act-1996/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Vehicles capable of conveying loads.",
      "url": "https://openlegislation.uk/finance-act-1996/section-17",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Old vehicles.",
      "url": "https://openlegislation.uk/finance-act-1996/section-18",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Old vehicles: further provisions.",
      "url": "https://openlegislation.uk/finance-act-1996/section-19",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Exemptions for vehicle testing: general.",
      "url": "https://openlegislation.uk/finance-act-1996/section-20",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Exemptions for vehicle testing in Northern Ireland.",
      "url": "https://openlegislation.uk/finance-act-1996/section-21",
      "extent": null,
      "status": "prospective",
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Other provisions relating to Northern Ireland.",
      "url": "https://openlegislation.uk/finance-act-1996/section-22",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Licensing and registration.",
      "url": "https://openlegislation.uk/finance-act-1996/section-23",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/I/crossheading/repeal-of-certain-drawbacks-and-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Repeal of certain drawbacks and allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Repeal of certain drawbacks and allowances.",
      "url": "https://openlegislation.uk/finance-act-1996/section-24",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/repeal-of-certain-drawbacks-and-allowances"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Value Added Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/ec-second-vat-simplification-directive",
      "kind": "crossheading",
      "number": null,
      "heading": "EC Second VAT Simplification Directive",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "EC Second VAT Simplification Directive.",
      "url": "https://openlegislation.uk/finance-act-1996/section-25",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/ec-second-vat-simplification-directive"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Fiscal and other warehousing.",
      "url": "https://openlegislation.uk/finance-act-1996/section-26",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/ec-second-vat-simplification-directive"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Value of imported goods.",
      "url": "https://openlegislation.uk/finance-act-1996/section-27",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/ec-second-vat-simplification-directive"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Adaptation of aircraft and hovercraft.",
      "url": "https://openlegislation.uk/finance-act-1996/section-28",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/ec-second-vat-simplification-directive"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Work on materials.",
      "url": "https://openlegislation.uk/finance-act-1996/section-29",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/ec-second-vat-simplification-directive"
    },
    {
      "path": "part/II/crossheading/other-provisions-relating-to-charges-to-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions relating to charges to VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Refunds in connection with construction and conversion.",
      "url": "https://openlegislation.uk/finance-act-1996/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/other-provisions-relating-to-charges-to-vat"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Groups: anti-avoidance.",
      "url": "https://openlegislation.uk/finance-act-1996/section-31",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/other-provisions-relating-to-charges-to-vat"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Supplies of gold etc.",
      "url": "https://openlegislation.uk/finance-act-1996/section-32",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/other-provisions-relating-to-charges-to-vat"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Small gifts.",
      "url": "https://openlegislation.uk/finance-act-1996/section-33",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/other-provisions-relating-to-charges-to-vat"
    },
    {
      "path": "part/II/crossheading/payment-and-enforcement",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment and enforcement",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Method of making payments on account.",
      "url": "https://openlegislation.uk/finance-act-1996/section-34",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/payment-and-enforcement"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Default surcharges.",
      "url": "https://openlegislation.uk/finance-act-1996/section-35",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/payment-and-enforcement"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Repeated misdeclaration penalty.",
      "url": "https://openlegislation.uk/finance-act-1996/section-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/payment-and-enforcement"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Penalties for failure to notify.",
      "url": "https://openlegislation.uk/finance-act-1996/section-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/payment-and-enforcement"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "VAT invoices and accounting.",
      "url": "https://openlegislation.uk/finance-act-1996/section-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/payment-and-enforcement"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Landfill Tax",
      "url": null,
      "extent": null,
      "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/39",
      "kind": "section",
      "number": "39",
      "heading": "Landfill tax.",
      "url": "https://openlegislation.uk/finance-act-1996/section-39",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/the-basic-provisions"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Charge to tax.",
      "url": "https://openlegislation.uk/finance-act-1996/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/the-basic-provisions"
    },
    {
      "path": "section/40A",
      "kind": "section",
      "number": "40A",
      "heading": "Disposals of material",
      "url": "https://openlegislation.uk/finance-act-1996/section-40A",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/the-basic-provisions"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Liability to pay tax.",
      "url": "https://openlegislation.uk/finance-act-1996/section-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/the-basic-provisions"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Amount of tax.",
      "url": "https://openlegislation.uk/finance-act-1996/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/the-basic-provisions"
    },
    {
      "path": "part/III/crossheading/exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Material removed from water.",
      "url": "https://openlegislation.uk/finance-act-1996/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "section/43A",
      "kind": "section",
      "number": "43A",
      "heading": "Contaminated land.",
      "url": "https://openlegislation.uk/finance-act-1996/section-43A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "section/43B",
      "kind": "section",
      "number": "43B",
      "heading": "Contaminated land: certificates.",
      "url": "https://openlegislation.uk/finance-act-1996/section-43B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "section/43C",
      "kind": "section",
      "number": "43C",
      "heading": "Site restoration.",
      "url": "https://openlegislation.uk/finance-act-1996/section-43C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Mining and quarrying.",
      "url": "https://openlegislation.uk/finance-act-1996/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "section/44A",
      "kind": "section",
      "number": "44A",
      "heading": "Quarries.",
      "url": "https://openlegislation.uk/finance-act-1996/section-44A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Pet cemeteries.",
      "url": "https://openlegislation.uk/finance-act-1996/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Power to vary.",
      "url": "https://openlegislation.uk/finance-act-1996/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/exemptions"
    },
    {
      "path": "part/III/crossheading/administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
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      "heading": "Registration.",
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      "heading": "Partnership, bankruptcy, transfer of business, etc.",
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      "path": "section/61",
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      "heading": "Orders and regulations.",
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      "path": "part/IV",
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    {
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      "path": "part/IV/chapter/I/crossheading/income-tax-charge-rates-and-reliefs",
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      "path": "section/72",
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      "heading": "Charge and rates of income tax for 1996-97.",
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      "path": "section/73",
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      "heading": "Application of lower rate to income from savings.",
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      "path": "section/75",
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      "path": "part/IV/chapter/II/crossheading/taxation-of-profits-and-gains-and-relief-for-deficits",
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      "path": "section/82",
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      "heading": "Method of bringing amounts into account.",
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      "path": "section/84",
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      "heading": "Debits and credits brought into account.",
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      "path": "section/84A",
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      "path": "section/87A",
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      "heading": "Meaning of “control” in section 87",
      "url": "https://openlegislation.uk/finance-act-1996/section-87A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/computational-provisions-etc"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Exemption from section 87 in certain cases.",
      "url": "https://openlegislation.uk/finance-act-1996/section-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/computational-provisions-etc"
    },
    {
      "path": "section/88A",
      "kind": "section",
      "number": "88A",
      "heading": "Accounting method where rate of interest is reset",
      "url": "https://openlegislation.uk/finance-act-1996/section-88A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/computational-provisions-etc"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Inconsistent application of accounting methods.",
      "url": "https://openlegislation.uk/finance-act-1996/section-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/computational-provisions-etc"
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    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Changes of accounting method.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/computational-provisions-etc"
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    {
      "path": "section/90A",
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      "heading": "Change of accounting basis applicable to assets or liabilities",
      "url": "https://openlegislation.uk/finance-act-1996/section-90A",
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      "parent": "part/IV/chapter/II/crossheading/computational-provisions-etc"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Payments subject to deduction of tax.",
      "url": "https://openlegislation.uk/finance-act-1996/section-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/computational-provisions-etc"
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    {
      "path": "chapter/II/crossheading/shares-treated-as-loan-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Shares treated as loan relationships",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/II"
    },
    {
      "path": "section/91A",
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      "heading": "Shares subject to outstanding third party obligations",
      "url": "https://openlegislation.uk/finance-act-1996/section-91A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II/crossheading/shares-treated-as-loan-relationships"
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    {
      "path": "section/91B",
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      "url": "https://openlegislation.uk/finance-act-1996/section-91B",
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      "status": "repealed",
      "parent": "chapter/II/crossheading/shares-treated-as-loan-relationships"
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    {
      "path": "section/91C",
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      "number": "91C",
      "heading": "Condition 1 for section 91B(6)(b)",
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      "status": "repealed",
      "parent": "chapter/II/crossheading/shares-treated-as-loan-relationships"
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    {
      "path": "section/91D",
      "kind": "section",
      "number": "91D",
      "heading": "Condition 2 for section 91B(6)(b)",
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      "status": "repealed",
      "parent": "chapter/II/crossheading/shares-treated-as-loan-relationships"
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    {
      "path": "section/91E",
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      "heading": "Condition 3 for section 91B(6)(b)",
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      "status": "repealed",
      "parent": "chapter/II/crossheading/shares-treated-as-loan-relationships"
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    {
      "path": "section/91F",
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      "number": "91F",
      "heading": "Power to add, vary or remove Conditions for section 91B(6)(b)",
      "url": "https://openlegislation.uk/finance-act-1996/section-91F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II/crossheading/shares-treated-as-loan-relationships"
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    {
      "path": "section/91G",
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      "number": "91G",
      "heading": "Shares beginning or ceasing to be subject to section 91A or 91B",
      "url": "https://openlegislation.uk/finance-act-1996/section-91G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II/crossheading/shares-treated-as-loan-relationships"
    },
    {
      "path": "chapter/II/crossheading/partnerships",
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      "number": null,
      "heading": "Partnerships",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/91H",
      "kind": "section",
      "number": "91H",
      "heading": "Payments in return for capital contribution",
      "url": "https://openlegislation.uk/finance-act-1996/section-91H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II/crossheading/partnerships"
    },
    {
      "path": "section/91I",
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      "number": "91I",
      "heading": "Change of partnership shares",
      "url": "https://openlegislation.uk/finance-act-1996/section-91I",
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      "status": "repealed",
      "parent": "chapter/II/crossheading/partnerships"
    },
    {
      "path": "part/IV/chapter/II/crossheading/special-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Special cases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/II"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Convertible securities etc: creditor relationships",
      "url": "https://openlegislation.uk/finance-act-1996/section-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/92A",
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      "number": "92A",
      "heading": "Convertible securities etc: debtor relationships",
      "url": "https://openlegislation.uk/finance-act-1996/section-92A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Relationships linked to the value of chargeable assets.",
      "url": "https://openlegislation.uk/finance-act-1996/section-93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
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    {
      "path": "section/93A",
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      "number": "93A",
      "heading": "Relationships linked to the value of chargeable assets: guaranteed returns",
      "url": "https://openlegislation.uk/finance-act-1996/section-93A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/93B",
      "kind": "section",
      "number": "93B",
      "heading": "Loan relationships ceasing to be within section 93",
      "url": "https://openlegislation.uk/finance-act-1996/section-93B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/93C",
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      "number": "93C",
      "heading": "Creditor relationships and benefit derived by connected persons",
      "url": "https://openlegislation.uk/finance-act-1996/section-93C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
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    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Indexed gilt-edged securities.",
      "url": "https://openlegislation.uk/finance-act-1996/section-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/94A",
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      "number": "94A",
      "heading": "Loan relationships with embedded derivatives",
      "url": "https://openlegislation.uk/finance-act-1996/section-94A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/94B",
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      "number": "94B",
      "heading": "Loan relationships treated differently by connected debtor and creditor",
      "url": "https://openlegislation.uk/finance-act-1996/section-94B",
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      "parent": "part/IV/chapter/II/crossheading/special-cases"
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    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Gilt strips.",
      "url": "https://openlegislation.uk/finance-act-1996/section-95",
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      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
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    {
      "path": "section/96",
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      "number": "96",
      "heading": "Special rules for certain other gilts.",
      "url": "https://openlegislation.uk/finance-act-1996/section-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/97",
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      "number": "97",
      "heading": "Manufactured interest.",
      "url": "https://openlegislation.uk/finance-act-1996/section-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
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    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Collective investment schemes.",
      "url": "https://openlegislation.uk/finance-act-1996/section-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
    },
    {
      "path": "section/99",
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      "number": "99",
      "heading": "Insurance companies.",
      "url": "https://openlegislation.uk/finance-act-1996/section-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/special-cases"
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    {
      "path": "part/IV/chapter/II/crossheading/miscellaneous-other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous other provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Money debts etc not arising from the lending of money",
      "url": "https://openlegislation.uk/finance-act-1996/section-100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/miscellaneous-other-provisions"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Financial instruments.",
      "url": "https://openlegislation.uk/finance-act-1996/section-101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/miscellaneous-other-provisions"
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    {
      "path": "section/102",
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      "number": "102",
      "heading": "Discounted securities: income tax provisions.",
      "url": "https://openlegislation.uk/finance-act-1996/section-102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/miscellaneous-other-provisions"
    },
    {
      "path": "part/IV/chapter/II/crossheading/supplemental",
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      "number": null,
      "heading": "Supplemental",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Interpretation of Chapter.",
      "url": "https://openlegislation.uk/finance-act-1996/section-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/supplemental"
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    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Minor and consequential amendments.",
      "url": "https://openlegislation.uk/finance-act-1996/section-104",
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      "parent": "part/IV/chapter/II/crossheading/supplemental"
    },
    {
      "path": "section/105",
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      "number": "105",
      "heading": "Commencement and transitional provisions.",
      "url": "https://openlegislation.uk/finance-act-1996/section-105",
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    {
      "path": "part/IV/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Provisions relating to the Schedule E charge",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/106",
      "kind": "section",
      "number": "106",
      "heading": "Living accommodation provided for employees.",
      "url": "https://openlegislation.uk/finance-act-1996/section-106",
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      "parent": "part/IV/chapter/III"
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    {
      "path": "section/107",
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      "number": "107",
      "heading": "Beneficial loans.",
      "url": "https://openlegislation.uk/finance-act-1996/section-107",
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      "parent": "part/IV/chapter/III"
    },
    {
      "path": "section/108",
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      "number": "108",
      "heading": "Incidental benefits for holders of certain offices etc.",
      "url": "https://openlegislation.uk/finance-act-1996/section-108",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/III"
    },
    {
      "path": "section/109",
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      "number": "109",
      "heading": "Charitable donations: payroll deduction schemes.",
      "url": "https://openlegislation.uk/finance-act-1996/section-109",
      "extent": null,
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      "parent": "part/IV/chapter/III"
    },
    {
      "path": "section/110",
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      "number": "110",
      "heading": "PAYE settlement agreements.",
      "url": "https://openlegislation.uk/finance-act-1996/section-110",
      "extent": null,
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      "parent": "part/IV/chapter/III"
    },
    {
      "path": "part/IV/chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "Share Options, Profit Sharing and Employee Share Ownership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/IV/chapter/IV/crossheading/share-options",
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      "heading": "Share options",
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    },
    {
      "path": "section/111",
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      "number": "111",
      "heading": "Amount or value of consideration for option.",
      "url": "https://openlegislation.uk/finance-act-1996/section-111",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/IV/crossheading/share-options"
    },
    {
      "path": "section/112",
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      "number": "112",
      "heading": "Release and replacement.",
      "url": "https://openlegislation.uk/finance-act-1996/section-112",
      "extent": null,
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      "parent": "part/IV/chapter/IV/crossheading/share-options"
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    {
      "path": "part/IV/chapter/IV/crossheading/savingsrelated-share-option-schemes",
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      "heading": "Savings-related share option schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/113",
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      "number": "113",
      "heading": "Exercise of rights by employees of non-participating companies.",
      "url": "https://openlegislation.uk/finance-act-1996/section-113",
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      "parent": "part/IV/chapter/IV/crossheading/savingsrelated-share-option-schemes"
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    {
      "path": "part/IV/chapter/IV/crossheading/other-share-option-schemes",
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      "number": null,
      "heading": "Other share option schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/IV"
    },
    {
      "path": "section/114",
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      "number": "114",
      "heading": "Requirements to be satisfied by approved schemes.",
      "url": "https://openlegislation.uk/finance-act-1996/section-114",
      "extent": null,
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      "parent": "part/IV/chapter/IV/crossheading/other-share-option-schemes"
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    {
      "path": "section/115",
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      "number": "115",
      "heading": "Transitional provisions.",
      "url": "https://openlegislation.uk/finance-act-1996/section-115",
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    {
      "path": "part/IV/chapter/IV/crossheading/profit-sharing-schemes",
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      "heading": "Profit sharing schemes",
      "url": null,
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    },
    {
      "path": "section/116",
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      "number": "116",
      "heading": "The release date.",
      "url": "https://openlegislation.uk/finance-act-1996/section-116",
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/IV/crossheading/profit-sharing-schemes"
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      "path": "section/117",
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      "number": "117",
      "heading": "The appropriate percentage.",
      "url": "https://openlegislation.uk/finance-act-1996/section-117",
      "extent": null,
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      "parent": "part/IV/chapter/IV/crossheading/profit-sharing-schemes"
    },
    {
      "path": "section/118",
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      "number": "118",
      "heading": "The appropriate allowance.",
      "url": "https://openlegislation.uk/finance-act-1996/section-118",
      "extent": null,
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      "parent": "part/IV/chapter/IV/crossheading/profit-sharing-schemes"
    },
    {
      "path": "part/IV/chapter/IV/crossheading/employee-share-ownership-trusts",
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      "heading": "Employee share ownership trusts",
      "url": null,
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      "status": null,
      "parent": "part/IV/chapter/IV"
    },
    {
      "path": "section/119",
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      "number": "119",
      "heading": "Removal of requirement for at least one year’s service.",
      "url": "https://openlegislation.uk/finance-act-1996/section-119",
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/IV/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "Grant and exercise of share options.",
      "url": "https://openlegislation.uk/finance-act-1996/section-120",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/IV/crossheading/employee-share-ownership-trusts"
    },
    {
      "path": "part/IV/chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "Self Assessment, General Management etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/IV/chapter/V/crossheading/general",
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      "number": null,
      "heading": "General",
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      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "Returns and self assessment.",
      "url": "https://openlegislation.uk/finance-act-1996/section-121",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/V/crossheading/general"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Notional tax deductions and payments.",
      "url": "https://openlegislation.uk/finance-act-1996/section-122",
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      "heading": "Appeals.",
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      "path": "section/139",
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      "path": "section/144",
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      "heading": "Jobfinder’s grant.",
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      "path": "part/IV/chapter/VI/crossheading/investments",
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      "heading": "Directions for payment without deduction of tax.",
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      "path": "section/156",
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      "heading": "Qualifying life insurance policies: certification.",
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      "heading": "Industrial assurance business.",
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      "path": "section/192",
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      "heading": "Repayment or cancellation of tax.",
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      "path": "section/193",
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      "path": "schedule/5",
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      "status": "repealed",
      "parent": "schedule/10/crossheading/distributing-offshore-funds"
    },
    {
      "path": "schedule/10/crossheading/company-holdings-in-unit-trusts-and-offshore-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Company holdings in unit trusts and offshore funds",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-10/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/10/crossheading/company-holdings-in-unit-trusts-and-offshore-funds"
    },
    {
      "path": "schedule/10/crossheading/holding-becoming-or-ceasing-to-be-paragraph-4-holding",
      "kind": "crossheading",
      "number": null,
      "heading": "Holding becoming or ceasing to be paragraph 4 holding",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-10/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10/crossheading/holding-becoming-or-ceasing-to-be-paragraph-4-holding"
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    {
      "path": "schedule/10/crossheading/opening-valuation-of-paragraph-4-holding",
      "kind": "crossheading",
      "number": null,
      "heading": "Opening valuation of paragraph 4 holding",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-10/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10/crossheading/opening-valuation-of-paragraph-4-holding"
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    {
      "path": "schedule/10/crossheading/meaning-of-offshore-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of offshore funds",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-10/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/10/crossheading/meaning-of-offshore-funds"
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    {
      "path": "schedule/10/crossheading/nonqualifying-investments-test",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-qualifying investments test",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-10/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/10/crossheading/nonqualifying-investments-test"
    },
    {
      "path": "schedule/10/crossheading/powers-to-make-orders",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers to make orders",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-10/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10/crossheading/powers-to-make-orders"
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Loan relationships: special provisions for insurers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/11/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Insurance companies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/I/crossheading/i-minus-e-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "I minus E basis",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/I"
    },
    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I/crossheading/i-minus-e-basis"
    },
    {
      "path": "schedule/11/part/I/crossheading/rules-for-different-categories-of-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Rules for different categories of business",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/I"
    },
    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I/crossheading/rules-for-different-categories-of-business"
    },
    {
      "path": "schedule/11/part/I/crossheading/apportionments",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I"
    },
    {
      "path": "schedule/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I/crossheading/apportionments"
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    {
      "path": "schedule/11/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-3A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I/crossheading/apportionments"
    },
    {
      "path": "schedule/11/part/I/crossheading/treatment-of-deficit",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of deficit",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/I"
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    {
      "path": "schedule/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I/crossheading/treatment-of-deficit"
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    {
      "path": "schedule/11/part/I/crossheading/election-for-accruals-basis-for-long-term-business-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Election for accruals basis for long term business assets",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/I"
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    {
      "path": "schedule/11/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I/crossheading/election-for-accruals-basis-for-long-term-business-assets"
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    {
      "path": "schedule/11/part/I/crossheading/interpretation-of-part-i",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Part I",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/I"
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    {
      "path": "schedule/11/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/I/crossheading/interpretation-of-part-i"
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    {
      "path": "schedule/11/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Corporate members of Lloyd’s",
      "url": null,
      "extent": null,
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      "parent": "schedule/11"
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    {
      "path": "schedule/11/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-11/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/II"
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    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Discounted securities: income tax provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": null
    },
    {
      "path": "schedule/13/crossheading/charge-to-tax-on-realised-profit-comprised-in-discount",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax on realised profit comprised in discount",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/crossheading/charge-to-tax-on-realised-profit-comprised-in-discount"
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    {
      "path": "schedule/13/crossheading/realised-losses-on-discounted-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Realised losses on discounted securities",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/crossheading/realised-losses-on-discounted-securities"
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    {
      "path": "schedule/13/crossheading/meaning-of-relevant-discounted-security",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “relevant discounted security”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/crossheading/meaning-of-relevant-discounted-security"
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    {
      "path": "schedule/13/crossheading/issue-price-etc-of-securities-issued-in-accordance-with-qualifying-earnout-right",
      "kind": "crossheading",
      "number": null,
      "heading": "Issue price etc of securities issued in accordance with qualifying earn-out right",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-3A",
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      "parent": "schedule/13/crossheading/issue-price-etc-of-securities-issued-in-accordance-with-qualifying-earnout-right"
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    {
      "path": "schedule/13/crossheading/meaning-of-transfer",
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      "number": null,
      "heading": "Meaning of “transfer”",
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      "extent": null,
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      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-4",
      "extent": null,
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      "parent": "schedule/13/crossheading/meaning-of-transfer"
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    {
      "path": "schedule/13/crossheading/redemption-to-include-conversion",
      "kind": "crossheading",
      "number": null,
      "heading": "Redemption to include conversion",
      "url": null,
      "extent": null,
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      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/crossheading/redemption-to-include-conversion"
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      "path": "schedule/13/crossheading/trustees-and-personal-representatives",
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      "number": null,
      "heading": "Trustees and personal representatives",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/6",
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      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-6",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/crossheading/trustees-and-personal-representatives"
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      "path": "schedule/13/crossheading/treatment-of-losses-where-income-exempt",
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      "number": null,
      "heading": "Treatment of losses where income exempt",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/7",
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      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-7",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/crossheading/treatment-of-losses-where-income-exempt"
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    {
      "path": "schedule/13/crossheading/transfers-between-connected-persons",
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      "number": null,
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      "extent": null,
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      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/8",
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      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/crossheading/transfers-between-connected-persons"
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      "path": "schedule/13/crossheading/other-transactions-deemed-to-be-at-market-value",
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      "number": null,
      "heading": "Other transactions deemed to be at market value",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/9",
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      "number": "9",
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      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-9",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/crossheading/other-transactions-deemed-to-be-at-market-value"
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    {
      "path": "schedule/13/crossheading/securities-issued-to-connected-person-etc-at-price-in-excess-of-market-value-transfer-to-connected-person",
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      "number": null,
      "heading": "Securities issued to connected person etc at price in excess of market value: transfer to connected person",
      "url": null,
      "extent": null,
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      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/9A",
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      "number": "9A",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/crossheading/securities-issued-to-connected-person-etc-at-price-in-excess-of-market-value-transfer-to-connected-person"
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      "path": "schedule/13/crossheading/issue-of-securities-in-separate-tranches",
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      "number": null,
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      "url": null,
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      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/10",
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      "number": "10",
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      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/crossheading/issue-of-securities-in-separate-tranches"
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    {
      "path": "schedule/13/crossheading/accrued-income-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Accrued income scheme",
      "url": null,
      "extent": null,
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      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/11",
      "kind": "paragraph",
      "number": "11",
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      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/crossheading/accrued-income-scheme"
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    {
      "path": "schedule/13/crossheading/assets-transferred-abroad",
      "kind": "crossheading",
      "number": null,
      "heading": "Assets transferred abroad",
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      "extent": null,
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      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/crossheading/assets-transferred-abroad"
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    {
      "path": "schedule/13/crossheading/excluded-indexed-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded indexed securities",
      "url": null,
      "extent": null,
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      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/crossheading/excluded-indexed-securities"
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    {
      "path": "schedule/13/crossheading/meaning-of-corporate-strip-and-conversion-into-corporate-strips",
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      "number": null,
      "heading": "Meaning of corporate strip and conversion into corporate strips",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/13A",
      "kind": "paragraph",
      "number": "13A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-13A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/crossheading/meaning-of-corporate-strip-and-conversion-into-corporate-strips"
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    {
      "path": "schedule/13/crossheading/corporate-strips-deemed-to-be-relevant-discounted-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporate strips deemed to be relevant discounted securities",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/13B",
      "kind": "paragraph",
      "number": "13B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-13B",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/crossheading/corporate-strips-deemed-to-be-relevant-discounted-securities"
    },
    {
      "path": "schedule/13/crossheading/corporate-strips-manipulation-of-acquisition-sale-or-redemption-price",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporate strips: manipulation of acquisition, sale or redemption price",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/13C",
      "kind": "paragraph",
      "number": "13C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1996/schedule-13/paragraph-13C",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/crossheading/corporate-strips-manipulation-of-acquisition-sale-or-redemption-price"
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