{
  "url": "https://openlegislation.uk/finance-act-1999",
  "json_url": "https://openlegislation.uk/finance-act-1999.json",
  "id": "ukpga/1999/16",
  "title": "Finance Act 1999",
  "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": "1999 c. 16",
  "type": "ukpga",
  "year": "1999",
  "number": "16",
  "version": "current",
  "date": "1999-07-27",
  "revised": true,
  "valid_from": "2026-03-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 17,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1999/introduction",
      "extent": null,
      "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",
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      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Rate of duty on sparkling cider.",
      "url": "https://openlegislation.uk/finance-act-1999/section-1",
      "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/2",
      "kind": "section",
      "number": "2",
      "heading": "Rates of duty and rebate on hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-1999/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Increased rebate on higher octane unleaded petrol.",
      "url": "https://openlegislation.uk/finance-act-1999/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Drawback of duty on exportation.",
      "url": "https://openlegislation.uk/finance-act-1999/section-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/I/crossheading/tobacco-products-duty",
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      "heading": "Tobacco products duty",
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    },
    {
      "path": "section/5",
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      "heading": "Rates of tobacco products duty.",
      "url": "https://openlegislation.uk/finance-act-1999/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/I/crossheading/betting-and-gaming-duties",
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      "heading": "Betting and gaming duties",
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    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": "Rate of pool betting duty.",
      "url": "https://openlegislation.uk/finance-act-1999/section-6",
      "extent": null,
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      "parent": "part/I/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/7",
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      "heading": "Rates of gaming duty.",
      "url": "https://openlegislation.uk/finance-act-1999/section-7",
      "extent": null,
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    },
    {
      "path": "part/I/crossheading/vehicle-excise-duty",
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      "heading": "Vehicle excise duty",
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    },
    {
      "path": "section/8",
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      "heading": "The general rate of vehicle excise duty.",
      "url": "https://openlegislation.uk/finance-act-1999/section-8",
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      "status": null,
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    },
    {
      "path": "section/9",
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      "heading": "Rates of duty for goods vehicles.",
      "url": "https://openlegislation.uk/finance-act-1999/section-9",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/I/crossheading/goods-shipped-etc-as-stores",
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      "heading": "Goods shipped etc. as stores",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/10",
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      "heading": "Goods for sale on board ships or aircraft.",
      "url": "https://openlegislation.uk/finance-act-1999/section-10",
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    },
    {
      "path": "section/11",
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      "heading": "Drawback of duty on shipment.",
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      "extent": null,
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    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "Value added tax",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Works of art, antiques, etc.",
      "url": "https://openlegislation.uk/finance-act-1999/section-12",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Gold.",
      "url": "https://openlegislation.uk/finance-act-1999/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Preparations etc. of meat, yeast or egg.",
      "url": "https://openlegislation.uk/finance-act-1999/section-14",
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    },
    {
      "path": "section/15",
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      "heading": "Assignment of debts.",
      "url": "https://openlegislation.uk/finance-act-1999/section-15",
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      "status": null,
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    },
    {
      "path": "section/16",
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      "heading": "Groups of companies.",
      "url": "https://openlegislation.uk/finance-act-1999/section-16",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Penalties for incorrect certificates.",
      "url": "https://openlegislation.uk/finance-act-1999/section-17",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "EC sales statements: time limits for assessments to penalties.",
      "url": "https://openlegislation.uk/finance-act-1999/section-18",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Period before repayment supplement payable.",
      "url": "https://openlegislation.uk/finance-act-1999/section-19",
      "extent": null,
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    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Meaning of “business”.",
      "url": "https://openlegislation.uk/finance-act-1999/section-20",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1999/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "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/crossheading/income-tax-rates-and-charge-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax rates and charge etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Starting rate.",
      "url": "https://openlegislation.uk/finance-act-1999/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/income-tax-rates-and-charge-etc"
    },
    {
      "path": "section/23",
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      "number": "23",
      "heading": "Charge and rates for 1999-00.",
      "url": "https://openlegislation.uk/finance-act-1999/section-23",
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    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Personal allowances for 1999-00 for those aged 65 or more.",
      "url": "https://openlegislation.uk/finance-act-1999/section-24",
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    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Operative date of indexation for PAYE.",
      "url": "https://openlegislation.uk/finance-act-1999/section-25",
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      "status": null,
      "parent": "part/III/crossheading/income-tax-rates-and-charge-etc"
    },
    {
      "path": "part/III/crossheading/rates-of-capital-gains-tax",
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      "heading": "Rates of capital gains tax",
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      "status": null,
      "parent": "part/III"
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    {
      "path": "section/26",
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      "number": "26",
      "heading": "Rates of capital gains tax.",
      "url": "https://openlegislation.uk/finance-act-1999/section-26",
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      "status": "repealed",
      "parent": "part/III/crossheading/rates-of-capital-gains-tax"
    },
    {
      "path": "part/III/crossheading/corporation-tax-charge-and-rates",
      "kind": "crossheading",
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      "heading": "Corporation tax charge and rates",
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    },
    {
      "path": "section/27",
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      "number": "27",
      "heading": "Charge and main rate for financial year 2000.",
      "url": "https://openlegislation.uk/finance-act-1999/section-27",
      "extent": null,
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      "parent": "part/III/crossheading/corporation-tax-charge-and-rates"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Corporation tax starting rate.",
      "url": "https://openlegislation.uk/finance-act-1999/section-28",
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      "status": "repealed",
      "parent": "part/III/crossheading/corporation-tax-charge-and-rates"
    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "Rate and fraction for corporation tax starting rate.",
      "url": "https://openlegislation.uk/finance-act-1999/section-29",
      "extent": null,
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      "parent": "part/III/crossheading/corporation-tax-charge-and-rates"
    },
    {
      "path": "part/III/crossheading/income-tax-reductions",
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      "heading": "Income tax reductions",
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    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Children’s tax credit.",
      "url": "https://openlegislation.uk/finance-act-1999/section-30",
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      "status": "repealed",
      "parent": "part/III/crossheading/income-tax-reductions"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Restriction of MCA to those reaching 65 before 2000-01.",
      "url": "https://openlegislation.uk/finance-act-1999/section-31",
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      "status": "repealed",
      "parent": "part/III/crossheading/income-tax-reductions"
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    {
      "path": "section/32",
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      "number": "32",
      "heading": "Further provision about married couple’s allowance.",
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    {
      "path": "section/33",
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      "heading": "Abolition of existing relief in respect of children.",
      "url": "https://openlegislation.uk/finance-act-1999/section-33",
      "extent": null,
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    },
    {
      "path": "section/34",
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      "heading": "Abolition of widow’s bereavement allowance.",
      "url": "https://openlegislation.uk/finance-act-1999/section-34",
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      "parent": "part/III/crossheading/income-tax-reductions"
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    {
      "path": "section/35",
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      "number": "35",
      "heading": "Order of income tax reductions etc.",
      "url": "https://openlegislation.uk/finance-act-1999/section-35",
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      "status": "repealed",
      "parent": "part/III/crossheading/income-tax-reductions"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Maintenance payments.",
      "url": "https://openlegislation.uk/finance-act-1999/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/income-tax-reductions"
    },
    {
      "path": "part/III/crossheading/relief-for-interest-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for interest payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Limit on relief for interest.",
      "url": "https://openlegislation.uk/finance-act-1999/section-37",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/relief-for-interest-payments"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Withdrawal of relief for interest on loans to buy land etc.",
      "url": "https://openlegislation.uk/finance-act-1999/section-38",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/relief-for-interest-payments"
    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Withdrawal of relief for interest on new annuity loans.",
      "url": "https://openlegislation.uk/finance-act-1999/section-39",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/relief-for-interest-payments"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Annuity loans: residence requirements and re-mortgages.",
      "url": "https://openlegislation.uk/finance-act-1999/section-40",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/relief-for-interest-payments"
    },
    {
      "path": "section/41",
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      "number": "41",
      "heading": "Repayments attracting repayment supplement.",
      "url": "https://openlegislation.uk/finance-act-1999/section-41",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/relief-for-interest-payments"
    },
    {
      "path": "part/III/crossheading/employee-benefits-etc",
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      "number": null,
      "heading": "Employee benefits etc.",
      "url": null,
      "extent": null,
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      "parent": "part/III"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Conditional acquisition of shares.",
      "url": "https://openlegislation.uk/finance-act-1999/section-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/43",
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      "number": "43",
      "heading": "Meaning of conditional interests in shares.",
      "url": "https://openlegislation.uk/finance-act-1999/section-43",
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      "status": "repealed",
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Exemption for mobile telephones.",
      "url": "https://openlegislation.uk/finance-act-1999/section-44",
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      "status": "repealed",
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Limited exemption for computer equipment.",
      "url": "https://openlegislation.uk/finance-act-1999/section-45",
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      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "PRP and agricultural pay.",
      "url": "https://openlegislation.uk/finance-act-1999/section-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Cars available for private use.",
      "url": "https://openlegislation.uk/finance-act-1999/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Provision and support of bus services.",
      "url": "https://openlegislation.uk/finance-act-1999/section-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Provision of motor cycle or cycle parking facilities.",
      "url": "https://openlegislation.uk/finance-act-1999/section-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Cycles and cyclist’s safety equipment.",
      "url": "https://openlegislation.uk/finance-act-1999/section-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/employee-benefits-etc"
    },
    {
      "path": "part/III/crossheading/members-of-parliaments-and-assemblies",
      "kind": "crossheading",
      "number": null,
      "heading": "Members of parliaments and assemblies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "EU travel expenses.",
      "url": "https://openlegislation.uk/finance-act-1999/section-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/members-of-parliaments-and-assemblies"
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      "heading": "Exemption certificates.",
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      "path": "part/III/crossheading/enterprise-investment-scheme",
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      "heading": "Deferred gains: gain accruing on part disposal, etc.",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": "PRT instalments.",
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      "path": "section/101",
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      "heading": "Pipe-line elections.",
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      "path": "part/V",
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      "heading": "Inheritance tax",
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      "heading": "Gifts.",
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      "heading": "Delivery of accounts.",
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