{
  "url": "https://openlegislation.uk/finance-act-1997",
  "json_url": "https://openlegislation.uk/finance-act-1997.json",
  "id": "ukpga/1997/16",
  "title": "Finance Act 1997",
  "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": "1997 c. 16",
  "type": "ukpga",
  "year": "1997",
  "number": "16",
  "version": "current",
  "date": "1997-03-19",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "number": "I",
      "heading": "Excise Duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/alcoholic-liquor-duties",
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      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
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      "heading": "Rates of duty on spirits and wines of equivalent strength.",
      "url": "https://openlegislation.uk/finance-act-1997/section-1",
      "extent": null,
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      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/2",
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      "heading": "Rates of duty on lower strengths of wine and made-wine.",
      "url": "https://openlegislation.uk/finance-act-1997/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/3",
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      "heading": "Duty on sparkling cider.",
      "url": "https://openlegislation.uk/finance-act-1997/section-3",
      "extent": null,
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    },
    {
      "path": "section/4",
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      "heading": "Cider labelled as strong cider.",
      "url": "https://openlegislation.uk/finance-act-1997/section-4",
      "extent": null,
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      "parent": "part/I/crossheading/alcoholic-liquor-duties"
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    {
      "path": "section/5",
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      "heading": "Cider labelled as made-wine.",
      "url": "https://openlegislation.uk/finance-act-1997/section-5",
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    },
    {
      "path": "part/I/crossheading/hydrocarbon-oil-duties",
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      "heading": "Hydrocarbon oil duties",
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    },
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      "path": "section/6",
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      "heading": "Rates of hydrocarbon oil duties and of rebates.",
      "url": "https://openlegislation.uk/finance-act-1997/section-6",
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      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/7",
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      "heading": "Ultra low sulphur diesel.",
      "url": "https://openlegislation.uk/finance-act-1997/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "part/I/crossheading/tobacco-products-duty",
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      "heading": "Tobacco products duty",
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      "heading": "Rates of tobacco products duty.",
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    {
      "path": "part/I/crossheading/air-passenger-duty",
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      "path": "section/9",
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      "heading": "Rates of air passenger duty.",
      "url": "https://openlegislation.uk/finance-act-1997/section-9",
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      "status": null,
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      "path": "part/I/crossheading/gaming-duty",
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      "heading": "Gaming duty",
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      "path": "section/10",
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      "heading": "Gaming duty to replace gaming licence duty.",
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      "heading": "Rate of gaming duty.",
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      "heading": "Liability to pay gaming duty.",
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      "path": "section/13",
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      "heading": "Supplemental provisions relating to gaming duty.",
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    {
      "path": "section/14",
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      "heading": "Subordinate legislation relating to gaming duty.",
      "url": "https://openlegislation.uk/finance-act-1997/section-14",
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      "status": null,
      "parent": "part/I/crossheading/gaming-duty"
    },
    {
      "path": "section/15",
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      "heading": "Interpretation of gaming duty provisions.",
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      "path": "part/I/crossheading/vehicle-excise-duty",
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      "heading": "Vehicle excise duty",
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      "status": null,
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      "path": "section/16",
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      "heading": "Increase in general rate.",
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    },
    {
      "path": "section/17",
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      "heading": "Exemption for vehicles for disabled persons.",
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    {
      "path": "section/18",
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      "heading": "Provisions applying to exempt vehicles.",
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    },
    {
      "path": "section/19",
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      "heading": "Issue of licences before payment of duty.",
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    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Removal and disposal of vehicles.",
      "url": "https://openlegislation.uk/finance-act-1997/section-20",
      "extent": null,
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    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "Insurance Premium Tax",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/new-rates-of-tax",
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    },
    {
      "path": "section/21",
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      "heading": "Rate of tax.",
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      "parent": "part/II/crossheading/new-rates-of-tax"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Premiums liable to tax at the higher rate.",
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    },
    {
      "path": "section/23",
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      "heading": "Charge to tax where different rates apply.",
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    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Commencement of sections 21 to 23.",
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    {
      "path": "part/II/crossheading/taxable-intermediaries-and-their-fees",
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      "heading": "Taxable intermediaries and their fees",
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    {
      "path": "section/25",
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      "number": "25",
      "heading": "Certain fees to be treated as premiums under higher rate contracts.",
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    {
      "path": "section/26",
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      "heading": "Registration of taxable intermediaries.",
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    {
      "path": "section/27",
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      "heading": "Supplementary provisions.",
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    {
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    {
      "path": "section/28",
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      "heading": "Amounts charged by other intermediaries.",
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    {
      "path": "section/29",
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      "heading": "Prevention of pre-emption.",
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    {
      "path": "section/30",
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      "number": "30",
      "heading": "Tax point for payroll deductions.",
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    {
      "path": "part/III",
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      "number": "III",
      "heading": "Value Added Tax",
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    {
      "path": "part/III/crossheading/registration",
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    },
    {
      "path": "section/31",
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      "heading": "Aggregation of businesses.",
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    {
      "path": "section/32",
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      "heading": "Voluntary registration.",
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    {
      "path": "part/III/crossheading/zerorating",
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      "heading": "Zero-rating",
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    {
      "path": "section/33",
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      "heading": "Sale of goods donated to charity.",
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    {
      "path": "section/34",
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      "heading": "Charitable institutions providing care etc.",
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    {
      "path": "part/III/crossheading/buildings-and-land",
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    {
      "path": "section/35",
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      "heading": "References to grants.",
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      "status": null,
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    {
      "path": "section/36",
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      "heading": "Buildings intended to be used as dwellings.",
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    {
      "path": "section/37",
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      "heading": "Supplies to non-taxable persons etc.",
      "url": "https://openlegislation.uk/finance-act-1997/section-37",
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    },
    {
      "path": "part/III/crossheading/exempt-insurance-supplies",
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    {
      "path": "section/38",
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      "heading": "Exempt insurance supplies.",
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    {
      "path": "part/III/crossheading/bad-debt-relief",
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      "heading": "Bad debt relief",
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      "path": "section/39",
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      "heading": "Bad debt relief.",
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      "status": null,
      "parent": "part/III/crossheading/bad-debt-relief"
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    {
      "path": "part/III/crossheading/groups-of-companies",
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      "heading": "Groups of companies",
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    {
      "path": "section/40",
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      "heading": "Groups containing bodies of different descriptions.",
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    {
      "path": "section/41",
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      "heading": "Group supplies using an overseas member.",
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    {
      "path": "part/III/crossheading/incidental-and-supplemental-provisions-etc",
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      "path": "section/42",
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      "heading": "Services subject to the reverse charge.",
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      "path": "section/43",
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      "heading": "Payments on account: appeals.",
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    },
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      "path": "part/IV",
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      "heading": "Payments and overpayments in respect of indirect taxes",
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    {
      "path": "part/IV/crossheading/value-added-tax",
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    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Liability of Commissioners to interest.",
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      "path": "section/45",
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      "heading": "Assessment for overpayments of interest.",
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      "path": "section/46",
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      "heading": "Repayments of overpayments: unjust enrichment.",
      "url": "https://openlegislation.uk/finance-act-1997/section-46",
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      "status": null,
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    {
      "path": "section/47",
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      "heading": "Repayments and assessments: time limits.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/48",
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      "number": "48",
      "heading": "Set-off of credits and debits.",
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      "extent": null,
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    {
      "path": "section/49",
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      "number": "49",
      "heading": "Transitional provision for set-offs etc.",
      "url": "https://openlegislation.uk/finance-act-1997/section-49",
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