{ "url": "https://openlegislation.uk/finance-act-1998", "json_url": "https://openlegislation.uk/finance-act-1998.json", "id": "ukpga/1998/36", "title": "Finance Act 1998", "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": "1998 c. 36", "type": "ukpga", "year": "1998", "number": "36", "version": "current", "date": "1998-07-31", "revised": true, "valid_from": "2026-03-18", "extent": "E+W+S+N.I.", "unapplied_effects": 22, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/finance-act-1998/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": "Rate of duty on beer.", "url": "https://openlegislation.uk/finance-act-1998/section-1", "extent": null, "status": null, "parent": "part/I/crossheading/alcoholic-liquor-duties" }, { "path": "section/2", "kind": "section", "number": "2", "heading": "Adjustment of rates of duty on sparkling liquors.", "url": "https://openlegislation.uk/finance-act-1998/section-2", "extent": null, "status": null, "parent": "part/I/crossheading/alcoholic-liquor-duties" }, { "path": "section/3", "kind": "section", "number": "3", "heading": "Rates of duty on wine and made-wine.", "url": "https://openlegislation.uk/finance-act-1998/section-3", "extent": null, "status": null, "parent": "part/I/crossheading/alcoholic-liquor-duties" }, { "path": "section/4", "kind": "section", "number": "4", "heading": "Rates of duty on cider.", "url": "https://openlegislation.uk/finance-act-1998/section-4", "extent": null, "status": null, "parent": "part/I/crossheading/alcoholic-liquor-duties" }, { "path": "section/5", "kind": "section", "number": "5", "heading": "Drawback of excise duty on beer.", "url": "https://openlegislation.uk/finance-act-1998/section-5", "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/6", "kind": "section", "number": "6", "heading": "Charge on production without delivery.", "url": "https://openlegislation.uk/finance-act-1998/section-6", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/hydrocarbon-oil-duties" }, { "path": "section/7", "kind": "section", "number": "7", "heading": "Rates of duties and rebates.", "url": "https://openlegislation.uk/finance-act-1998/section-7", "extent": null, "status": null, "parent": "part/I/crossheading/hydrocarbon-oil-duties" }, { "path": "section/8", "kind": "section", "number": "8", "heading": "Ultra low sulphur diesel.", "url": "https://openlegislation.uk/finance-act-1998/section-8", "extent": null, "status": null, "parent": "part/I/crossheading/hydrocarbon-oil-duties" }, { "path": "section/9", "kind": "section", "number": "9", "heading": "Mixtures of heavy oils.", "url": "https://openlegislation.uk/finance-act-1998/section-9", "extent": "E+W+S+N.I.", "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, "parent": "part/I" }, { "path": "section/10", "kind": "section", "number": "10", "heading": "Rates of tobacco products duty.", "url": "https://openlegislation.uk/finance-act-1998/section-10", "extent": null, "status": null, "parent": "part/I/crossheading/tobacco-products-duty" }, { "path": "part/I/crossheading/gaming-duty", "kind": "crossheading", "number": null, "heading": "Gaming duty", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "section/11", "kind": "section", "number": "11", "heading": "Rates of gaming duty.", "url": "https://openlegislation.uk/finance-act-1998/section-11", "extent": null, "status": null, "parent": "part/I/crossheading/gaming-duty" }, { "path": "part/I/crossheading/amusement-machine-licence-duty", "kind": "crossheading", "number": null, "heading": "Amusement machine licence duty", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "section/12", "kind": "section", "number": "12", "heading": "Rates of amusement machine licence duty.", "url": "https://openlegislation.uk/finance-act-1998/section-12", "extent": null, "status": null, "parent": "part/I/crossheading/amusement-machine-licence-duty" }, { "path": "section/13", "kind": "section", "number": "13", "heading": "Further exception for thirty-five-penny machines.", "url": "https://openlegislation.uk/finance-act-1998/section-13", "extent": null, "status": null, "parent": "part/I/crossheading/amusement-machine-licence-duty" }, { "path": "section/14", "kind": "section", "number": "14", "heading": "Video machines.", "url": "https://openlegislation.uk/finance-act-1998/section-14", "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/15", "kind": "section", "number": "15", "heading": "Fiscal representatives.", "url": "https://openlegislation.uk/finance-act-1998/section-15", "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": null, "status": null, "parent": "part/I" }, { "path": "section/16", "kind": "section", "number": "16", "heading": "Rates of duty where pollution reduced.", "url": "https://openlegislation.uk/finance-act-1998/section-16", "extent": null, "status": null, "parent": "part/I/crossheading/vehicle-excise-duty" }, { "path": "section/17", "kind": "section", "number": "17", "heading": "Restriction of exemption for old vehicles.", "url": "https://openlegislation.uk/finance-act-1998/section-17", "extent": null, "status": null, "parent": "part/I/crossheading/vehicle-excise-duty" }, { "path": "section/18", "kind": "section", "number": "18", "heading": "Regulations relating to nil licences.", "url": "https://openlegislation.uk/finance-act-1998/section-18", "extent": null, "status": null, "parent": "part/I/crossheading/vehicle-excise-duty" }, { "path": "section/19", "kind": "section", "number": "19", "heading": "Failure to pay amount required in respect of void licence.", "url": "https://openlegislation.uk/finance-act-1998/section-19", "extent": null, "status": null, "parent": "part/I/crossheading/vehicle-excise-duty" }, { "path": "part/I/crossheading/assessments", "kind": "crossheading", "number": null, "heading": "Assessments", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "section/20", "kind": "section", "number": "20", "heading": "Assessments for excise duty purposes.", "url": "https://openlegislation.uk/finance-act-1998/section-20", "extent": null, "status": null, "parent": "part/I/crossheading/assessments" }, { "path": "part/II", "kind": "part", "number": "II", "heading": "Value Added Tax", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "section/21", "kind": "section", "number": "21", "heading": "Deemed supplies.", "url": "https://openlegislation.uk/finance-act-1998/section-21", "extent": null, "status": null, "parent": "part/II" }, { "path": "section/22", "kind": "section", "number": "22", "heading": "Changes of place of supply: transitional.", "url": "https://openlegislation.uk/finance-act-1998/section-22", "extent": null, "status": null, "parent": "part/II" }, { "path": "section/23", "kind": "section", "number": "23", "heading": "Bad debt relief.", "url": "https://openlegislation.uk/finance-act-1998/section-23", "extent": null, "status": null, "parent": "part/II" }, { "path": "section/24", "kind": "section", "number": "24", "heading": "Long leases in Scotland.", "url": "https://openlegislation.uk/finance-act-1998/section-24", "extent": null, "status": null, "parent": "part/II" }, { "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/chapter/I", "kind": "chapter", "number": "I", "heading": "Income Tax and Corporation Tax", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "part/III/chapter/I/crossheading/income-tax-charge-rates-and-reliefs", "kind": "crossheading", "number": null, "heading": "Income tax charge, rates and reliefs", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/25", "kind": "section", "number": "25", "heading": "Charge and rates for 1998-99.", "url": "https://openlegislation.uk/finance-act-1998/section-25", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/26", "kind": "section", "number": "26", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1998/section-26", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "section/27", "kind": "section", "number": "27", "heading": "Married couple’s allowance etc. in and after 1999-00.", "url": "https://openlegislation.uk/finance-act-1998/section-27", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/income-tax-charge-rates-and-reliefs" }, { "path": "part/III/chapter/I/crossheading/corporation-tax-charge-and-rates", "kind": "crossheading", "number": null, "heading": "Corporation tax charge and rates", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/28", "kind": "section", "number": "28", "heading": "Charge and rates for financial year 1998.", "url": "https://openlegislation.uk/finance-act-1998/section-28", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-charge-and-rates" }, { "path": "section/29", "kind": "section", "number": "29", "heading": "Charge and rates for financial year 1999.", "url": "https://openlegislation.uk/finance-act-1998/section-29", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-charge-and-rates" }, { "path": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc", "kind": "crossheading", "number": null, "heading": "Corporation tax: periodic payments etc", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/30", "kind": "section", "number": "30", "heading": "Corporation tax: due and payable date.", "url": "https://openlegislation.uk/finance-act-1998/section-30", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc" }, { "path": "section/31", "kind": "section", "number": "31", "heading": "Abolition of advance corporation tax.", "url": "https://openlegislation.uk/finance-act-1998/section-31", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc" }, { "path": "section/32", "kind": "section", "number": "32", "heading": "Unrelieved surplus advance corporation tax.", "url": "https://openlegislation.uk/finance-act-1998/section-32", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc" }, { "path": "section/33", "kind": "section", "number": "33", "heading": "Relief for interest payable under the Tax Acts.", "url": "https://openlegislation.uk/finance-act-1998/section-33", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc" }, { "path": "section/34", "kind": "section", "number": "34", "heading": "Charge to tax on interest payable under the Tax Acts.", "url": "https://openlegislation.uk/finance-act-1998/section-34", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc" }, { "path": "section/35", "kind": "section", "number": "35", "heading": "Further provision about interest payable under the Tax Acts.", "url": "https://openlegislation.uk/finance-act-1998/section-35", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc" }, { "path": "section/36", "kind": "section", "number": "36", "heading": "Arrangements with respect to payment of corporation tax.", "url": "https://openlegislation.uk/finance-act-1998/section-36", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/corporation-tax-periodic-payments-etc" }, { "path": "part/III/chapter/I/crossheading/giltedged-securities", "kind": "crossheading", "number": null, "heading": "Gilt-edged securities", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/37", "kind": "section", "number": "37", "heading": "Abolition of periodic accounting.", "url": "https://openlegislation.uk/finance-act-1998/section-37", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/giltedged-securities" }, { "path": "part/III/chapter/I/crossheading/rents-and-other-receipts-from-land", "kind": "crossheading", "number": null, "heading": "Rents and other receipts from land", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/38", "kind": "section", "number": "38", "heading": "Taxation of rents and other receipts from land.", "url": "https://openlegislation.uk/finance-act-1998/section-38", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/rents-and-other-receipts-from-land" }, { "path": "section/39", "kind": "section", "number": "39", "heading": "Land managed as one estate and maintenance funds for historic buildings.", "url": "https://openlegislation.uk/finance-act-1998/section-39", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/rents-and-other-receipts-from-land" }, { "path": "section/40", "kind": "section", "number": "40", "heading": "Treatment of premiums as rent.", "url": "https://openlegislation.uk/finance-act-1998/section-40", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/rents-and-other-receipts-from-land" }, { "path": "section/41", "kind": "section", "number": "41", "heading": "Tied premises: receipts and expenses treated as those of trade.", "url": "https://openlegislation.uk/finance-act-1998/section-41", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/rents-and-other-receipts-from-land" }, { "path": "part/III/chapter/I/crossheading/computation-of-profits-of-trade-profession-or-vocation", "kind": "crossheading", "number": null, "heading": "Computation of profits of trade, profession or vocation", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/42", "kind": "section", "number": "42", "heading": "Computation of profits of trade, profession or vocation.", "url": "https://openlegislation.uk/finance-act-1998/section-42", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/computation-of-profits-of-trade-profession-or-vocation" }, { "path": "section/43", "kind": "section", "number": "43", "heading": "Barristers and advocates in early years of practice.", "url": "https://openlegislation.uk/finance-act-1998/section-43", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/computation-of-profits-of-trade-profession-or-vocation" }, { "path": "section/44", "kind": "section", "number": "44", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1998/section-44", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/computation-of-profits-of-trade-profession-or-vocation" }, { "path": "section/45", "kind": "section", "number": "45", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1998/section-45", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/computation-of-profits-of-trade-profession-or-vocation" }, { "path": "section/46", "kind": "section", "number": "46", "heading": "Minor and consequential provisions about computations.", "url": "https://openlegislation.uk/finance-act-1998/section-46", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/computation-of-profits-of-trade-profession-or-vocation" }, { "path": "part/III/chapter/I/crossheading/gifts-to-charities", "kind": "crossheading", "number": null, "heading": "Gifts to charities", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/47", "kind": "section", "number": "47", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1998/section-47", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/gifts-to-charities" }, { "path": "section/48", "kind": "section", "number": "48", "heading": "Gifts of money for relief in poor countries.", "url": "https://openlegislation.uk/finance-act-1998/section-48", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/gifts-to-charities" }, { "path": "part/III/chapter/I/crossheading/employee-share-incentives", "kind": "crossheading", "number": null, "heading": "Employee share incentives", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/49", "kind": "section", "number": "49", "heading": "Employee share options.", "url": "https://openlegislation.uk/finance-act-1998/section-49", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/employee-share-incentives" }, { "path": "section/50", "kind": "section", "number": "50", "heading": "Conditional acquisition of shares.", "url": "https://openlegislation.uk/finance-act-1998/section-50", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/employee-share-incentives" }, { "path": "section/51", "kind": "section", "number": "51", "heading": "Convertible shares provided to directors and employees.", "url": "https://openlegislation.uk/finance-act-1998/section-51", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/employee-share-incentives" }, { "path": "section/52", "kind": "section", "number": "52", "heading": "Information powers.", "url": "https://openlegislation.uk/finance-act-1998/section-52", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/employee-share-incentives" }, { "path": "section/53", "kind": "section", "number": "53", "heading": "Provision supplemental to sections 50 to 52.", "url": "https://openlegislation.uk/finance-act-1998/section-53", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/employee-share-incentives" }, { "path": "section/54", "kind": "section", "number": "54", "heading": "Amendments consequential on sections 50 to 53.", "url": "https://openlegislation.uk/finance-act-1998/section-54", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/employee-share-incentives" }, { "path": "part/III/chapter/I/crossheading/construction-industry-workers", "kind": "crossheading", "number": null, "heading": "Construction industry workers", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/55", "kind": "section", "number": "55", "heading": "Construction workers supplied by agencies.", "url": "https://openlegislation.uk/finance-act-1998/section-55", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/construction-industry-workers" }, { "path": "section/56", "kind": "section", "number": "56", "heading": "Transitional provisions in connection with section 55.", "url": "https://openlegislation.uk/finance-act-1998/section-56", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/construction-industry-workers" }, { "path": "section/57", "kind": "section", "number": "57", "heading": "Sub-contractors in the construction industry.", "url": "https://openlegislation.uk/finance-act-1998/section-57", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/construction-industry-workers" }, { "path": "part/III/chapter/I/crossheading/payments-and-other-benefits-in-connection-with-termination-of-employment-etc", "kind": "crossheading", "number": null, "heading": "Payments and other benefits in connection with termination of employment etc.", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/58", "kind": "section", "number": "58", "heading": "Payments and other benefits in connection with termination of employment, etc.", "url": "https://openlegislation.uk/finance-act-1998/section-58", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/payments-and-other-benefits-in-connection-with-termination-of-employment-etc" }, { "path": "part/III/chapter/I/crossheading/benefits-in-kind", "kind": "crossheading", "number": null, "heading": "Benefits in kind", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/59", "kind": "section", "number": "59", "heading": "Car fuel.", "url": "https://openlegislation.uk/finance-act-1998/section-59", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/benefits-in-kind" }, { "path": "section/60", "kind": "section", "number": "60", "heading": "Reductions for road fuel gas cars.", "url": "https://openlegislation.uk/finance-act-1998/section-60", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/benefits-in-kind" }, { "path": "section/61", "kind": "section", "number": "61", "heading": "Travelling expenses.", "url": "https://openlegislation.uk/finance-act-1998/section-61", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/benefits-in-kind" }, { "path": "part/III/chapter/I/crossheading/profitrelated-pay", "kind": "crossheading", "number": null, "heading": "Profit-related pay", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/62", "kind": "section", "number": "62", "heading": "Provision preventing manipulation of profit periods.", "url": "https://openlegislation.uk/finance-act-1998/section-62", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/profitrelated-pay" }, { "path": "part/III/chapter/I/crossheading/foreign-earnings-deduction", "kind": "crossheading", "number": null, "heading": "Foreign earnings deduction", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/63", "kind": "section", "number": "63", "heading": "Withdrawal except in relation to seafarers.", "url": "https://openlegislation.uk/finance-act-1998/section-63", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/foreign-earnings-deduction" }, { "path": "part/III/chapter/I/crossheading/paye-noncash-benefits-etc", "kind": "crossheading", "number": null, "heading": "PAYE: non-cash benefits etc.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/64", "kind": "section", "number": "64", "heading": "Transitory provision relating to tradeable assets.", "url": "https://openlegislation.uk/finance-act-1998/section-64", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/paye-noncash-benefits-etc" }, { "path": "section/65", "kind": "section", "number": "65", "heading": "Payment in the form of a readily convertible asset.", "url": "https://openlegislation.uk/finance-act-1998/section-65", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/paye-noncash-benefits-etc" }, { "path": "section/66", "kind": "section", "number": "66", "heading": "Enhancing the value of an asset.", "url": "https://openlegislation.uk/finance-act-1998/section-66", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/paye-noncash-benefits-etc" }, { "path": "section/67", "kind": "section", "number": "67", "heading": "Gains from share options etc.", "url": "https://openlegislation.uk/finance-act-1998/section-67", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/paye-noncash-benefits-etc" }, { "path": "section/68", "kind": "section", "number": "68", "heading": "Vouchers and credit-tokens.", "url": "https://openlegislation.uk/finance-act-1998/section-68", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/paye-noncash-benefits-etc" }, { "path": "section/69", "kind": "section", "number": "69", "heading": "Intermediaries, non-UK employers, agencies etc.", "url": "https://openlegislation.uk/finance-act-1998/section-69", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/paye-noncash-benefits-etc" }, { "path": "part/III/chapter/I/crossheading/the-enterprise-investment-scheme-and-venture-capital-trusts", "kind": "crossheading", "number": null, "heading": "The enterprise investment scheme and venture capital trusts", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/70", "kind": "section", "number": "70", "heading": "Qualifying trades for EIS and VCTs.", "url": "https://openlegislation.uk/finance-act-1998/section-70", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/the-enterprise-investment-scheme-and-venture-capital-trusts" }, { "path": "section/71", "kind": "section", "number": "71", "heading": "Pre-arranged exits from EIS.", "url": "https://openlegislation.uk/finance-act-1998/section-71", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/the-enterprise-investment-scheme-and-venture-capital-trusts" }, { "path": "section/72", "kind": "section", "number": "72", "heading": "Qualifying holdings for VCTs after 2nd July 1997.", "url": "https://openlegislation.uk/finance-act-1998/section-72", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/the-enterprise-investment-scheme-and-venture-capital-trusts" }, { "path": "section/73", "kind": "section", "number": "73", "heading": "Other changes to requirements for VCTs.", "url": "https://openlegislation.uk/finance-act-1998/section-73", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/the-enterprise-investment-scheme-and-venture-capital-trusts" }, { "path": "section/74", "kind": "section", "number": "74", "heading": "Other changes to EIS etc.", "url": "https://openlegislation.uk/finance-act-1998/section-74", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/the-enterprise-investment-scheme-and-venture-capital-trusts" }, { "path": "part/III/chapter/I/crossheading/individual-savings-accounts-etc", "kind": "crossheading", "number": null, "heading": "Individual savings accounts etc.", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/75", "kind": "section", "number": "75", "heading": "Use of PEPs powers to provide for accounts.", "url": "https://openlegislation.uk/finance-act-1998/section-75", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/individual-savings-accounts-etc" }, { "path": "section/76", "kind": "section", "number": "76", "heading": "Tax credits for accounts and for PEPs.", "url": "https://openlegislation.uk/finance-act-1998/section-76", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/individual-savings-accounts-etc" }, { "path": "section/77", "kind": "section", "number": "77", "heading": "The insurance element etc.", "url": "https://openlegislation.uk/finance-act-1998/section-77", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/individual-savings-accounts-etc" }, { "path": "section/78", "kind": "section", "number": "78", "heading": "Phasing out of TESSAs.", "url": "https://openlegislation.uk/finance-act-1998/section-78", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/individual-savings-accounts-etc" }, { "path": "part/III/chapter/I/crossheading/relief-for-interest-and-losses-etc", "kind": "crossheading", "number": null, "heading": "Relief for interest and losses etc.", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/79", "kind": "section", "number": "79", "heading": "Relief for loan to acquire interest in a close company.", "url": "https://openlegislation.uk/finance-act-1998/section-79", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/relief-for-interest-and-losses-etc" }, { "path": "section/80", "kind": "section", "number": "80", "heading": "Relief for losses on unlisted shares in trading companies.", "url": "https://openlegislation.uk/finance-act-1998/section-80", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/relief-for-interest-and-losses-etc" }, { "path": "section/81", "kind": "section", "number": "81", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/finance-act-1998/section-81", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/relief-for-interest-and-losses-etc" }, { "path": "section/82", "kind": "section", "number": "82", "heading": "Carry forward of non-trading deficit on loan relationships.", "url": "https://openlegislation.uk/finance-act-1998/section-82", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/relief-for-interest-and-losses-etc" }, { "path": "part/III/chapter/I/crossheading/capital-allowances", "kind": "crossheading", "number": null, "heading": "Capital allowances", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/83", "kind": "section", "number": "83", "heading": "First-year allowances for investment in Northern Ireland.", "url": "https://openlegislation.uk/finance-act-1998/section-83", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/capital-allowances" }, { "path": "section/84", "kind": "section", "number": "84", "heading": "First-year allowances for small businesses etc.", "url": "https://openlegislation.uk/finance-act-1998/section-84", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/capital-allowances" }, { "path": "section/85", "kind": "section", "number": "85", "heading": "First-year allowances: consequential amendments etc.", "url": "https://openlegislation.uk/finance-act-1998/section-85", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/capital-allowances" }, { "path": "part/III/chapter/I/crossheading/insurance-insurance-companies-and-friendly-societies", "kind": "crossheading", "number": null, "heading": "Insurance, insurance companies and friendly societies", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/86", "kind": "section", "number": "86", "heading": "Life policies etc.", "url": "https://openlegislation.uk/finance-act-1998/section-86", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/insurance-insurance-companies-and-friendly-societies" }, { "path": "section/87", "kind": "section", "number": "87", "heading": "Non-resident insurance companies: tax representatives.", "url": "https://openlegislation.uk/finance-act-1998/section-87", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/insurance-insurance-companies-and-friendly-societies" }, { "path": "section/88", "kind": "section", "number": "88", "heading": "Overseas life assurance business.", "url": "https://openlegislation.uk/finance-act-1998/section-88", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/insurance-insurance-companies-and-friendly-societies" }, { "path": "section/89", "kind": "section", "number": "89", "heading": "Personal portfolio bonds.", "url": "https://openlegislation.uk/finance-act-1998/section-89", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/insurance-insurance-companies-and-friendly-societies" }, { "path": "section/90", "kind": "section", "number": "90", "heading": "Distributions to friendly societies.", "url": "https://openlegislation.uk/finance-act-1998/section-90", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/insurance-insurance-companies-and-friendly-societies" }, { "path": "section/91", "kind": "section", "number": "91", "heading": "Provisional repayments in connection with pension business.", "url": "https://openlegislation.uk/finance-act-1998/section-91", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/insurance-insurance-companies-and-friendly-societies" }, { "path": "part/III/chapter/I/crossheading/pensions", "kind": "crossheading", "number": null, "heading": "Pensions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/92", "kind": "section", "number": "92", "heading": "Approved retirement benefit schemes etc.", "url": "https://openlegislation.uk/finance-act-1998/section-92", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/pensions" }, { "path": "section/93", "kind": "section", "number": "93", "heading": "Benefits received under non-approved retirement benefits scheme.", "url": "https://openlegislation.uk/finance-act-1998/section-93", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/pensions" }, { "path": "section/94", "kind": "section", "number": "94", "heading": "Approval of personal pension schemes.", "url": "https://openlegislation.uk/finance-act-1998/section-94", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/pensions" }, { "path": "section/95", "kind": "section", "number": "95", "heading": "Personal pensions: charge on withdrawal of approval.", "url": "https://openlegislation.uk/finance-act-1998/section-95", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/pensions" }, { "path": "section/96", "kind": "section", "number": "96", "heading": "Information relating to personal pension schemes etc.", "url": "https://openlegislation.uk/finance-act-1998/section-96", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/pensions" }, { "path": "section/97", "kind": "section", "number": "97", "heading": "Notices to be given to scheme administrator.", "url": "https://openlegislation.uk/finance-act-1998/section-97", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/pensions" }, { "path": "section/98", "kind": "section", "number": "98", "heading": "Assessments on scheme administrators.", "url": "https://openlegislation.uk/finance-act-1998/section-98", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/pensions" }, { "path": "part/III/chapter/I/crossheading/futures-and-options", "kind": "crossheading", "number": null, "heading": "Futures and options", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/99", "kind": "section", "number": "99", "heading": "Extension of provisions relating to guaranteed returns.", "url": "https://openlegislation.uk/finance-act-1998/section-99", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/futures-and-options" }, { "path": "part/III/chapter/I/crossheading/securities", "kind": "crossheading", "number": null, "heading": "Securities", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/100", "kind": "section", "number": "100", "heading": "Accrued income scheme.", "url": "https://openlegislation.uk/finance-act-1998/section-100", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/securities" }, { "path": "section/101", "kind": "section", "number": "101", "heading": "Dealers in securities etc.", "url": "https://openlegislation.uk/finance-act-1998/section-101", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/securities" }, { "path": "section/102", "kind": "section", "number": "102", "heading": "Manufactured dividends.", "url": "https://openlegislation.uk/finance-act-1998/section-102", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/securities" }, { "path": "part/III/chapter/I/crossheading/double-taxation-relief", "kind": "crossheading", "number": null, "heading": "Double taxation relief", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/103", "kind": "section", "number": "103", "heading": "Restriction of relief on certain interest and dividends.", "url": "https://openlegislation.uk/finance-act-1998/section-103", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/double-taxation-relief" }, { "path": "section/104", "kind": "section", "number": "104", "heading": "Adjustments of interest and dividends for spared tax etc.", "url": "https://openlegislation.uk/finance-act-1998/section-104", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/double-taxation-relief" }, { "path": "section/105", "kind": "section", "number": "105", "heading": "Meaning of “financial expenditure\".", "url": "https://openlegislation.uk/finance-act-1998/section-105", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/double-taxation-relief" }, { "path": "section/106", "kind": "section", "number": "106", "heading": "Underlying tax reflecting interest or dividends.", "url": "https://openlegislation.uk/finance-act-1998/section-106", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/double-taxation-relief" }, { "path": "section/107", "kind": "section", "number": "107", "heading": "Notification of foreign tax adjustment.", "url": "https://openlegislation.uk/finance-act-1998/section-107", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/double-taxation-relief" }, { "path": "part/III/chapter/I/crossheading/transfer-pricing-forex-and-financial-instruments", "kind": "crossheading", "number": null, "heading": "Transfer pricing, FOREX and financial instruments", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/108", "kind": "section", "number": "108", "heading": "New regime for transfer pricing etc.", "url": "https://openlegislation.uk/finance-act-1998/section-108", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/transfer-pricing-forex-and-financial-instruments" }, { "path": "section/109", "kind": "section", "number": "109", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/section-109", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/transfer-pricing-forex-and-financial-instruments" }, { "path": "section/110", "kind": "section", "number": "110", "heading": "Determinations requiring the sanction of the Board.", "url": "https://openlegislation.uk/finance-act-1998/section-110", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/transfer-pricing-forex-and-financial-instruments" }, { "path": "section/111", "kind": "section", "number": "111", "heading": "Notice to potential claimants.", "url": "https://openlegislation.uk/finance-act-1998/section-111", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/transfer-pricing-forex-and-financial-instruments" }, { "path": "part/III/chapter/I/crossheading/controlled-foreign-companies", "kind": "crossheading", "number": null, "heading": "Controlled foreign companies", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/112", "kind": "section", "number": "112", "heading": "Exempt activities.", "url": "https://openlegislation.uk/finance-act-1998/section-112", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/controlled-foreign-companies" }, { "path": "section/113", "kind": "section", "number": "113", "heading": "Miscellaneous amendments.", "url": "https://openlegislation.uk/finance-act-1998/section-113", "extent": null, "status": null, "parent": "part/III/chapter/I/crossheading/controlled-foreign-companies" }, { "path": "part/III/chapter/I/crossheading/changes-in-company-ownership", "kind": "crossheading", "number": null, "heading": "Changes in company ownership", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/114", "kind": "section", "number": "114", "heading": "Postponed corporation tax.", "url": "https://openlegislation.uk/finance-act-1998/section-114", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/changes-in-company-ownership" }, { "path": "section/115", "kind": "section", "number": "115", "heading": "Information powers where ownership changes.", "url": "https://openlegislation.uk/finance-act-1998/section-115", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/changes-in-company-ownership" }, { "path": "section/116", "kind": "section", "number": "116", "heading": "Provisions supplemental to sections 114 and 115.", "url": "https://openlegislation.uk/finance-act-1998/section-116", "extent": null, "status": "repealed", "parent": "part/III/chapter/I/crossheading/changes-in-company-ownership" }, { "path": "part/III/chapter/I/crossheading/corporation-tax-selfassessment", "kind": "crossheading", "number": null, "heading": "Corporation tax self-assessment", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/117", "kind": "section", "number": "117", "heading": "Company tax returns, assessments and related matters.", "url": "https://openlegislation.uk/finance-act-1998/section-117", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I/crossheading/corporation-tax-selfassessment" }, { "path": "part/III/chapter/I/crossheading/telephone-claims-etc", "kind": "crossheading", "number": null, "heading": "Telephone claims etc.", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/118", "kind": "section", "number": "118", "heading": "Claims for income tax purposes.", "url": "https://openlegislation.uk/finance-act-1998/section-118", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/telephone-claims-etc" }, { "path": "section/119", "kind": "section", "number": "119", "heading": "Evidential provisions in PAYE regulations.", "url": "https://openlegislation.uk/finance-act-1998/section-119", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/I/crossheading/telephone-claims-etc" }, { "path": "part/III/chapter/II", "kind": "chapter", "number": "II", "heading": "Taxation of Chargeable Gains", "url": null, "extent": null, "status": null, "parent": "part/III" }, { "path": "part/III/chapter/II/crossheading/rate-for-trustees", "kind": "crossheading", "number": null, "heading": "Rate for trustees", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/120", "kind": "section", "number": "120", "heading": "Rate of CGT for trustees etc.", "url": "https://openlegislation.uk/finance-act-1998/section-120", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/II/crossheading/rate-for-trustees" }, { "path": "part/III/chapter/II/crossheading/taper-relief-and-indexation-allowance", "kind": "crossheading", "number": null, "heading": "Taper relief 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"section", "number": "123", "heading": "Abolition of pooling for CGT.", "url": "https://openlegislation.uk/finance-act-1998/section-123", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/pooling-and-identification-of-shares-etc" }, { "path": "section/124", "kind": "section", "number": "124", "heading": "New identification rules for CGT.", "url": "https://openlegislation.uk/finance-act-1998/section-124", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/pooling-and-identification-of-shares-etc" }, { "path": "section/125", "kind": "section", "number": "125", "heading": "Indexation and share pooling etc.", "url": "https://openlegislation.uk/finance-act-1998/section-125", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/pooling-and-identification-of-shares-etc" }, { "path": "part/III/chapter/II/crossheading/stock-dividends", "kind": "crossheading", "number": null, "heading": "Stock dividends", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/126", "kind": "section", "number": "126", "heading": "Capital gains on stock dividends.", "url": "https://openlegislation.uk/finance-act-1998/section-126", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/stock-dividends" }, { "path": "part/III/chapter/II/crossheading/nonresidents-etc", "kind": "crossheading", "number": null, "heading": "Non-residents etc.", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/127", "kind": "section", "number": "127", "heading": "Charge to CGT on temporary non-residents.", "url": "https://openlegislation.uk/finance-act-1998/section-127", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/nonresidents-etc" }, { "path": "section/128", "kind": "section", "number": "128", "heading": "Disposal of interests in a settlement.", "url": "https://openlegislation.uk/finance-act-1998/section-128", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/nonresidents-etc" }, { "path": "section/129", "kind": "section", "number": "129", "heading": "Attribution of gains to settlor in section 10A cases.", "url": "https://openlegislation.uk/finance-act-1998/section-129", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/nonresidents-etc" }, { "path": "section/130", "kind": "section", "number": "130", "heading": "Charge on beneficiaries of settlements with non-resident settlors.", "url": "https://openlegislation.uk/finance-act-1998/section-130", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/nonresidents-etc" }, { "path": "section/131", "kind": "section", "number": "131", "heading": "Charge on settlors of settlements for grandchildren.", "url": "https://openlegislation.uk/finance-act-1998/section-131", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/nonresidents-etc" }, { "path": "section/132", "kind": "section", "number": "132", "heading": "Charge on settlors of pre-19th March 1991 settlements.", "url": "https://openlegislation.uk/finance-act-1998/section-132", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/nonresidents-etc" }, { "path": "part/III/chapter/II/crossheading/groups-of-companies-etc", "kind": "crossheading", "number": null, "heading": "Groups of companies etc.", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/133", "kind": "section", "number": "133", "heading": "Transfer within group to investment trust.", "url": "https://openlegislation.uk/finance-act-1998/section-133", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/groups-of-companies-etc" }, { "path": "section/134", "kind": "section", "number": "134", "heading": "Transfer of company’s assets to venture capital trust.", "url": "https://openlegislation.uk/finance-act-1998/section-134", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/groups-of-companies-etc" }, { "path": "section/135", "kind": "section", "number": "135", "heading": "Transfer within group to venture capital trust.", "url": "https://openlegislation.uk/finance-act-1998/section-135", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/groups-of-companies-etc" }, { "path": "section/136", "kind": "section", "number": "136", "heading": "Incorporated friendly societies.", "url": "https://openlegislation.uk/finance-act-1998/section-136", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/groups-of-companies-etc" }, { "path": "section/137", "kind": "section", "number": "137", "heading": "Pre-entry gains.", "url": "https://openlegislation.uk/finance-act-1998/section-137", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/groups-of-companies-etc" }, { "path": "section/138", "kind": "section", "number": "138", "heading": "Pre-entry losses.", "url": "https://openlegislation.uk/finance-act-1998/section-138", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/II/crossheading/groups-of-companies-etc" }, { "path": "section/139", "kind": "section", "number": "139", "heading": "De-grouping charges.", "url": "https://openlegislation.uk/finance-act-1998/section-139", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/groups-of-companies-etc" }, { "path": "part/III/chapter/II/crossheading/abolition-of-reliefs", "kind": "crossheading", "number": null, "heading": "Abolition of reliefs", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/140", "kind": "section", "number": "140", "heading": "Phasing out of retirement relief.", "url": "https://openlegislation.uk/finance-act-1998/section-140", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/abolition-of-reliefs" }, { "path": "section/141", "kind": "section", "number": "141", "heading": "Abolition of certain other CGT reliefs.", "url": "https://openlegislation.uk/finance-act-1998/section-141", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/abolition-of-reliefs" }, { "path": "part/IV", "kind": "part", "number": "IV", "heading": "Inheritance Tax etc.", "url": null, "extent": null, "status": null, "parent": null }, { "path": "section/142", "kind": "section", "number": "142", "heading": "Property of historic interest etc.", "url": "https://openlegislation.uk/finance-act-1998/section-142", "extent": null, "status": null, "parent": "part/IV" }, { "path": "section/143", "kind": "section", "number": "143", "heading": "Removal of exemption for gifts for public benefit.", "url": "https://openlegislation.uk/finance-act-1998/section-143", "extent": null, "status": null, "parent": "part/IV" }, { "path": "section/144", "kind": "section", "number": "144", "heading": "Maintenance funds for historic buildings, etc.", "url": "https://openlegislation.uk/finance-act-1998/section-144", "extent": null, "status": null, "parent": "part/IV" }, { "path": "section/145", "kind": "section", "number": "145", "heading": "Accounting for property accepted in satisfaction of tax.", "url": "https://openlegislation.uk/finance-act-1998/section-145", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV" }, { "path": "part/V", "kind": "part", "number": "V", "heading": "Other Taxes", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/V/crossheading/insurance-premium-tax", "kind": "crossheading", "number": null, "heading": "Insurance premium tax", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/146", "kind": "section", "number": "146", "heading": "Travel insurance: higher rate tax.", "url": "https://openlegislation.uk/finance-act-1998/section-146", "extent": null, "status": null, "parent": "part/V/crossheading/insurance-premium-tax" }, { "path": "section/147", "kind": "section", "number": "147", "heading": "Taxable intermediaries.", "url": "https://openlegislation.uk/finance-act-1998/section-147", "extent": null, "status": null, "parent": "part/V/crossheading/insurance-premium-tax" }, { "path": "part/V/crossheading/landfill-tax", "kind": "crossheading", "number": null, "heading": "Landfill tax", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/148", "kind": "section", "number": "148", "heading": "Provisional collection of landfill tax.", "url": "https://openlegislation.uk/finance-act-1998/section-148", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/crossheading/landfill-tax" }, { "path": "part/V/crossheading/stamp-duty", "kind": "crossheading", "number": null, "heading": "Stamp duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "section/149", "kind": "section", "number": "149", "heading": "Stamp duty on conveyance or transfer on sale.", "url": "https://openlegislation.uk/finance-act-1998/section-149", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/crossheading/stamp-duty" }, { "path": "section/150", "kind": "section", "number": "150", "heading": "Relief from double stamp duties etc.", "url": "https://openlegislation.uk/finance-act-1998/section-150", "extent": null, "status": null, "parent": "part/V/crossheading/stamp-duty" }, { "path": "part/V/crossheading/stamp-duty-reserve-tax", "kind": "crossheading", "number": null, "heading": "Stamp duty reserve tax", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/151", "kind": "section", "number": "151", "heading": "Depositary receipts and clearance services: exchanges of shares.", "url": "https://openlegislation.uk/finance-act-1998/section-151", "extent": null, "status": null, "parent": "part/V/crossheading/stamp-duty-reserve-tax" }, { "path": "part/V/crossheading/petroleum-revenue-tax-etc", "kind": "crossheading", "number": null, "heading": "Petroleum revenue tax etc.", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/152", "kind": "section", "number": "152", "heading": "Gas valuation.", "url": "https://openlegislation.uk/finance-act-1998/section-152", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/crossheading/petroleum-revenue-tax-etc" }, { "path": "part/V/crossheading/gas-levy", "kind": "crossheading", "number": null, "heading": "Gas levy", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/153", "kind": "section", "number": "153", "heading": "Reduction and abolition of gas levy.", "url": "https://openlegislation.uk/finance-act-1998/section-153", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/crossheading/gas-levy" }, { "path": "part/V/crossheading/dumping-duties", "kind": "crossheading", "number": null, "heading": "Dumping duties", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/154", "kind": "section", "number": "154", "heading": "Repeal of Customs Duties (Dumping and Subsidies) Act 1969.", "url": "https://openlegislation.uk/finance-act-1998/section-154", "extent": null, "status": null, "parent": "part/V/crossheading/dumping-duties" }, { "path": "part/VI", "kind": "part", "number": "VI", "heading": "Miscellaneous and Supplemental", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/VI/crossheading/fiscal-stability", "kind": "crossheading", "number": null, "heading": "Fiscal stability", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/155", "kind": "section", "number": "155", "heading": "Code for fiscal stability.", "url": "https://openlegislation.uk/finance-act-1998/section-155", "extent": null, "status": "repealed", "parent": "part/VI/crossheading/fiscal-stability" }, { "path": "section/156", "kind": "section", "number": "156", "heading": "Annual Budget documents.", "url": "https://openlegislation.uk/finance-act-1998/section-156", "extent": null, "status": "repealed", "parent": "part/VI/crossheading/fiscal-stability" }, { "path": "section/157", "kind": "section", "number": "157", "heading": "Supplementary powers of the Comptroller and Auditor General.", "url": "https://openlegislation.uk/finance-act-1998/section-157", "extent": null, "status": "repealed", "parent": "part/VI/crossheading/fiscal-stability" }, { "path": "part/VI/crossheading/government-borrowing", "kind": "crossheading", "number": null, "heading": "Government borrowing", "url": null, "extent": null, "status": null, "parent": "part/VI" }, { "path": "section/158", "kind": "section", "number": "158", "heading": "Treasury’s position regarding their own securities.", "url": "https://openlegislation.uk/finance-act-1998/section-158", "extent": null, "status": null, "parent": "part/VI/crossheading/government-borrowing" }, { "path": "section/159", "kind": "section", "number": "159", "heading": "Treasury bills.", "url": "https://openlegislation.uk/finance-act-1998/section-159", "extent": null, "status": null, "parent": "part/VI/crossheading/government-borrowing" }, { "path": "section/160", "kind": "section", "number": "160", "heading": "National loans.", "url": "https://openlegislation.uk/finance-act-1998/section-160", "extent": null, "status": null, "parent": "part/VI/crossheading/government-borrowing" }, { "path": "section/161", "kind": "section", "number": "161", "heading": "Non-FOTRA securities.", "url": "https://openlegislation.uk/finance-act-1998/section-161", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/crossheading/government-borrowing" }, { "path": "section/162", "kind": "section", "number": "162", "heading": "Accounting statements relating to National Savings.", "url": "https://openlegislation.uk/finance-act-1998/section-162", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/crossheading/government-borrowing" }, { "path": "part/VI/crossheading/the-european-single-currency", "kind": "crossheading", "number": null, "heading": "The European single currency", "url": null, "extent": null, "status": null, "parent": "part/VI" }, { "path": "section/163", "kind": "section", "number": "163", "heading": "Adoption of single currency by other member States.", "url": "https://openlegislation.uk/finance-act-1998/section-163", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/crossheading/the-european-single-currency" }, { "path": "part/VI/crossheading/supplemental", "kind": "crossheading", "number": null, "heading": "Supplemental", "url": null, "extent": null, "status": null, "parent": "part/VI" }, { "path": "section/164", "kind": "section", "number": "164", "heading": "Interpretation.", "url": "https://openlegislation.uk/finance-act-1998/section-164", "extent": null, "status": null, "parent": "part/VI/crossheading/supplemental" }, { "path": "section/165", "kind": "section", "number": "165", "heading": "Repeals.", "url": "https://openlegislation.uk/finance-act-1998/section-165", "extent": null, "status": null, "parent": "part/VI/crossheading/supplemental" }, { "path": "section/166", "kind": "section", "number": "166", "heading": "Short title.", "url": "https://openlegislation.uk/finance-act-1998/section-166", "extent": null, "status": null, "parent": "part/VI/crossheading/supplemental" }, { "path": "schedule/1", "kind": "schedule", "number": "1", "heading": "Rates of duty where pollution reduced", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/1/crossheading/meaning-of-the-1994-act", "kind": "crossheading", "number": null, "heading": "Meaning of “the 1994 Act\"", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-1/paragraph-1", "extent": null, "status": null, "parent": "schedule/1/crossheading/meaning-of-the-1994-act" }, { "path": "schedule/1/crossheading/certificates-as-to-reduced-pollution", "kind": "crossheading", "number": null, "heading": "Certificates as to reduced pollution", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-1/paragraph-2", "extent": null, "status": null, "parent": "schedule/1/crossheading/certificates-as-to-reduced-pollution" }, { "path": "schedule/1/crossheading/buses", "kind": "crossheading", "number": null, "heading": "Buses", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-1/paragraph-3", "extent": null, "status": null, "parent": "schedule/1/crossheading/buses" }, { "path": "schedule/1/crossheading/special-vehicles", "kind": "crossheading", "number": null, "heading": "Special vehicles", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-1/paragraph-4", "extent": null, "status": null, "parent": "schedule/1/crossheading/special-vehicles" }, { "path": "schedule/1/crossheading/recovery-vehicles", "kind": "crossheading", "number": null, "heading": "Recovery vehicles", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": 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"extent": null, "status": null, "parent": "schedule/17" }, { "path": "schedule/17/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-1", "extent": null, "status": null, "parent": "schedule/17/crossheading/section-747" }, { "path": "schedule/17/crossheading/section-747a", "kind": "crossheading", "number": null, "heading": "Section 747A", "url": null, "extent": null, "status": null, "parent": "schedule/17" }, { "path": "schedule/17/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/17/crossheading/section-747a" }, { "path": "schedule/17/crossheading/section-748", "kind": "crossheading", "number": null, "heading": "Section 748", "url": null, "extent": null, "status": null, "parent": "schedule/17" }, { "path": "schedule/17/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/17/crossheading/section-748" }, { "path": "schedule/17/crossheading/section-749", "kind": "crossheading", "number": null, "heading": "Section 749", "url": null, "extent": null, "status": null, "parent": "schedule/17" }, { "path": "schedule/17/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-4", "extent": null, "status": null, "parent": "schedule/17/crossheading/section-749" }, { "path": "schedule/17/crossheading/section-750", "kind": "crossheading", "number": null, "heading": "Section 750", "url": null, "extent": null, "status": null, "parent": "schedule/17" }, { "path": "schedule/17/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": 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null, "status": null, "parent": "schedule/17" }, { "path": "schedule/17/paragraph/13", "kind": "paragraph", "number": "13", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-13", "extent": null, "status": null, "parent": "schedule/17/crossheading/treatment-of-chargeable-profits-and-creditable-tax-apportioned-to-company-carrying-on-life-assurance-business" }, { "path": "schedule/17/crossheading/amendment-of-return-where-general-insurance-business-of-foreign-company-accounted-for-on-nonannual-basis", "kind": "crossheading", "number": null, "heading": "Amendment of return where general insurance business of foreign company accounted for on non-annual basis", "url": null, "extent": null, "status": null, "parent": "schedule/17" }, { "path": "schedule/17/paragraph/14", "kind": "paragraph", "number": "14", "heading": null, "url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-14", "extent": null, "status": null, "parent": 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"schedule/27/part/VI" }, { "path": "schedule/27/part/VI/chapter/2", "kind": "chapter", "number": "(2)", "heading": "Securities", "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-VI/chapter-2", "extent": null, "status": null, "parent": "schedule/27/part/VI" } ], "outstanding_effects": [ { "type": "repealed", "affected_provisions": "Sch. 19 para. 43", "affecting": "ukpga/1999/16", "affecting_title": "Finance Act 1999", "affecting_provisions": "s. 139 Sch. 20 Pt. 7 Notes 1 2" }, { "type": "omitted", "affected_provisions": "Sch. 18 para. 10(5)-(7)", "affecting": "ukpga/2024/3", "affecting_title": "Finance Act 2024", "affecting_provisions": "Sch. 2 para. 10(2)" }, { "type": "omitted", "affected_provisions": "Sch. 18 para. 52(2B)(b)-(d)", "affecting": "ukpga/2024/3", "affecting_title": "Finance Act 2024", "affecting_provisions": "Sch. 2 para. 10(3)" }, { "type": "omitted", "affected_provisions": "Sch. 18 para. 83S(a)-(c)", "affecting": "ukpga/2024/3", "affecting_title": "Finance Act 2024", "affecting_provisions": "Sch. 2 para. 10(4)" } ], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/ukpga/1998/36", "retrieved_at": "2026-10-29T09:22:30.566925+00:00", "licence": "OGL-UK-3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives." } }