{
  "url": "https://openlegislation.uk/finance-act-2000",
  "json_url": "https://openlegislation.uk/finance-act-2000.json",
  "id": "ukpga/2000/17",
  "title": "Finance Act 2000",
  "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": "2000 c. 17",
  "type": "ukpga",
  "year": "2000",
  "number": "17",
  "version": "current",
  "date": "2000-07-28",
  "revised": true,
  "valid_from": "2026-04-07",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 66,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/alcoholic-liquor-duties",
      "kind": "crossheading",
      "number": null,
      "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 beer.",
      "url": "https://openlegislation.uk/finance-act-2000/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Rates of duty on cider.",
      "url": "https://openlegislation.uk/finance-act-2000/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-2000/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/I/crossheading/hydrocarbon-oil-duties",
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      "heading": "Hydrocarbon oil duties",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Rates of duty and rebate on hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-2000/section-4",
      "extent": null,
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      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/5",
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      "heading": "Ultra low sulphur petrol.",
      "url": "https://openlegislation.uk/finance-act-2000/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
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      "path": "section/6",
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      "number": "6",
      "heading": "Mixing of rebated light oils.",
      "url": "https://openlegislation.uk/finance-act-2000/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Power to amend definitions of types of hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-2000/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Penalties for misuse of rebated heavy oil.",
      "url": "https://openlegislation.uk/finance-act-2000/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": "Use of rebated heavy oil as fuel.",
      "url": "https://openlegislation.uk/finance-act-2000/section-9",
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      "path": "section/10",
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      "heading": "Rebates, marking and reliefs.",
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    },
    {
      "path": "section/11",
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      "heading": "Emulsions of water in gas oil.",
      "url": "https://openlegislation.uk/finance-act-2000/section-11",
      "extent": null,
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    {
      "path": "part/I/crossheading/tobacco-products-duty",
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    {
      "path": "section/12",
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      "heading": "Rates of tobacco products duty.",
      "url": "https://openlegislation.uk/finance-act-2000/section-12",
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    },
    {
      "path": "section/13",
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      "heading": "Basis of calculation ofad valorem element of duty on cigarettes.",
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      "path": "section/14",
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      "heading": "Fiscal marks on tobacco products.",
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    },
    {
      "path": "section/15",
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      "heading": "Management of excise duty on tobacco products.",
      "url": "https://openlegislation.uk/finance-act-2000/section-15",
      "extent": null,
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      "parent": "part/I/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/I/crossheading/gaming-duty",
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      "heading": "Gaming duty",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Rates of gaming duty.",
      "url": "https://openlegislation.uk/finance-act-2000/section-16",
      "extent": null,
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    },
    {
      "path": "part/I/crossheading/amusement-machine-licence-duty",
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      "heading": "Amusement machine licence duty",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Amusement machine licence duty.",
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      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/amusement-machine-licence-duty"
    },
    {
      "path": "part/I/crossheading/air-passenger-duty",
      "kind": "crossheading",
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      "heading": "Air passenger duty",
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      "parent": "part/I"
    },
    {
      "path": "section/18",
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      "heading": "Rates of duty.",
      "url": "https://openlegislation.uk/finance-act-2000/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/air-passenger-duty"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Changes in exemption from duty.",
      "url": "https://openlegislation.uk/finance-act-2000/section-19",
      "extent": null,
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      "parent": "part/I/crossheading/air-passenger-duty"
    },
    {
      "path": "part/I/crossheading/vehicle-excise-duty",
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      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Threshold for reduced general rate.",
      "url": "https://openlegislation.uk/finance-act-2000/section-20",
      "extent": null,
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    },
    {
      "path": "section/21",
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      "number": "21",
      "heading": "Increase in general rate.",
      "url": "https://openlegislation.uk/finance-act-2000/section-21",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Rates of duty for new cars and vans.",
      "url": "https://openlegislation.uk/finance-act-2000/section-22",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/23",
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      "number": "23",
      "heading": "Enforcement provisions for graduated rates.",
      "url": "https://openlegislation.uk/finance-act-2000/section-23",
      "extent": null,
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    },
    {
      "path": "section/24",
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      "heading": "Rates of duty for goods vehicles.",
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    },
    {
      "path": "part/I/crossheading/enforcement-of-duties",
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    {
      "path": "section/25",
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      "number": "25",
      "heading": "Power to search premises.",
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    {
      "path": "section/26",
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      "heading": "Power to search articles.",
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    {
      "path": "section/27",
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      "heading": "Security for customs and excise duties.",
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    {
      "path": "section/28",
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      "heading": "Civil penalties for breach of excise duty requirements.",
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    {
      "path": "section/29",
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      "heading": "Correction of reference.",
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    {
      "path": "part/II",
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      "number": "II",
      "heading": "Climate change levy",
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    },
    {
      "path": "section/30",
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      "heading": "Climate change levy.",
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    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
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    },
    {
      "path": "part/III/chapter/I",
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    {
      "path": "part/III/chapter/I/crossheading/income-tax",
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    },
    {
      "path": "section/31",
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      "heading": "Charge and rates for 2000-01.",
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      "path": "section/32",
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      "heading": "Extension of starting rate to savings income of individuals.",
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      "path": "section/33",
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      "heading": "Deduction of income tax from foreign dividends.",
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      "path": "section/34",
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    {
      "path": "part/III/chapter/I/crossheading/corporation-tax",
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      "heading": "Corporation tax",
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    {
      "path": "section/35",
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      "heading": "Charge and main rate for financial year 2001.",
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    {
      "path": "section/36",
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      "heading": "Small companies’ rate for financial year 2000.",
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      "status": "repealed",
      "parent": "part/III/chapter/I/crossheading/corporation-tax"
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    {
      "path": "part/III/chapter/I/crossheading/capital-gains-tax",
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      "heading": "Capital gains tax",
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    {
      "path": "section/37",
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      "heading": "Application of starting rate to capital gains tax.",
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    {
      "path": "part/III/chapter/II",
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      "heading": "Other provisions",
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    {
      "path": "part/III/chapter/II/crossheading/giving-to-charity",
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      "number": null,
      "heading": "Giving to charity",
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    {
      "path": "section/38",
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      "heading": "Payroll deduction scheme.",
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      "status": "repealed",
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    {
      "path": "section/39",
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      "heading": "Gift aid payments by individuals.",
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      "status": null,
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      "path": "section/40",
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      "heading": "Gift aid payments by companies.",
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      "parent": "part/III/chapter/II/crossheading/giving-to-charity"
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      "path": "section/41",
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      "heading": "Covenanted payments to charities.",
      "url": "https://openlegislation.uk/finance-act-2000/section-41",
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      "status": null,
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    {
      "path": "section/42",
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      "number": "42",
      "heading": "Millennium gift aid.",
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      "status": "repealed",
      "parent": "part/III/chapter/II/crossheading/giving-to-charity"
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    {
      "path": "section/43",
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      "heading": "Gifts of shares and securities to charities etc.",
      "url": "https://openlegislation.uk/finance-act-2000/section-43",
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      "status": "repealed",
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    {
      "path": "section/44",
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      "heading": "Gifts to charity from certain trusts.",
      "url": "https://openlegislation.uk/finance-act-2000/section-44",
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      "status": null,
      "parent": "part/III/chapter/II/crossheading/giving-to-charity"
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    {
      "path": "section/45",
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      "heading": "Loans to charities.",
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      "parent": "part/III/chapter/II/crossheading/giving-to-charity"
    },
    {
      "path": "section/46",
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      "number": "46",
      "heading": "Exemption for small trades etc.",
      "url": "https://openlegislation.uk/finance-act-2000/section-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/II/crossheading/giving-to-charity"
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    {
      "path": "part/III/chapter/II/crossheading/employee-share-ownership",
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      "number": null,
      "heading": "Employee share ownership",
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      "parent": "part/III/chapter/II"
    },
    {
      "path": "section/47",
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      "number": "47",
      "heading": "Employee share ownership plans.",
      "url": "https://openlegislation.uk/finance-act-2000/section-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/chapter/II/crossheading/employee-share-ownership"
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      "path": "section/48",
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      "number": "48",
      "heading": "Relief for transfers to employee share ownership plans.",
      "url": "https://openlegislation.uk/finance-act-2000/section-48",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/II/crossheading/employee-share-ownership"
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    {
      "path": "section/49",
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      "number": "49",
      "heading": "Phasing out of approved profit sharing schemes.",
      "url": "https://openlegislation.uk/finance-act-2000/section-49",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/II/crossheading/employee-share-ownership"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Phasing out of relief for payments to trustees of profit sharing schemes.",
      "url": "https://openlegislation.uk/finance-act-2000/section-50",
      "extent": "E+W+S+N.I.",
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      "parent": "part/III/chapter/II/crossheading/employee-share-ownership"
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      "path": "schedule/15/part/III/crossheading/excluded-activities-shipbuilding",
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      "path": "schedule/15/part/III/crossheading/excluded-activities-producing-coal",
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    {
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      "path": "schedule/15/part/III/crossheading/excluded-activities-nursing-homes-and-residential-care-homes",
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    {
      "path": "schedule/15/paragraph/32",
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      "path": "schedule/15/part/III/crossheading/excluded-activities-provision-of-facilities-for-another-business",
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      "path": "schedule/15/paragraph/33",
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      "number": "97",
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      "url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-97",
      "extent": null,
      "status": null,
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      "path": "schedule/15/part/XI/crossheading/meaning-of-issue-of-shares",
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    {
      "path": "schedule/15/paragraph/98",
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    {
      "path": "schedule/15/paragraph/99",
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      "extent": null,
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    {
      "path": "schedule/15/paragraph/100",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/XI/crossheading/minor-definitions-etc"
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      "path": "schedule/15/part/XI/crossheading/index-of-defined-expressions",
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      "status": null,
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      "path": "schedule/16/crossheading/penalties-in-connection-with-returns-etc",
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      "extent": null,
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    {
      "path": "schedule/16/paragraph/1",
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      "extent": null,
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      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
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      "path": "schedule/16/paragraph/3",
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      "path": "schedule/16/crossheading/eis-deferral-relief",
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      "path": "schedule/16/paragraph/4",
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      "path": "schedule/16/crossheading/company-tax-returns-assessments-etc",
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      "path": "schedule/16/paragraph/5",
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      "path": "schedule/17/paragraph/1",
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      "path": "schedule/17/paragraph/2",
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      "path": "schedule/17/paragraph/3",
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      "path": "schedule/17/paragraph/9",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00",
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}