{
  "url": "https://openlegislation.uk/finance-act-2001",
  "json_url": "https://openlegislation.uk/finance-act-2001.json",
  "id": "ukpga/2001/9",
  "title": "Finance Act 2001",
  "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": "2001 c. 9",
  "type": "ukpga",
  "year": "2001",
  "number": "9",
  "version": "current",
  "date": "2001-05-11",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 20,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2001/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "EXCISE DUTIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/hydrocarbon-oil-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Hydrocarbon oil duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Rates of duty on hydrocarbon oil",
      "url": "https://openlegislation.uk/finance-act-2001/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Rebate on unleaded petrol",
      "url": "https://openlegislation.uk/finance-act-2001/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": "Fuel-testing pilot projects",
      "url": "https://openlegislation.uk/finance-act-2001/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "part/1/crossheading/tobacco-products-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco products duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2001/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/1/crossheading/alcoholic-liquor-duties",
      "kind": "crossheading",
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      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": "Dilution etc. of cider",
      "url": "https://openlegislation.uk/finance-act-2001/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/1/crossheading/betting-and-gaming-duties",
      "kind": "crossheading",
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      "heading": "Betting and gaming duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "General betting duty",
      "url": "https://openlegislation.uk/finance-act-2001/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/7",
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      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2001/section-7",
      "extent": null,
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      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "part/1/crossheading/vehicle-excise-duty",
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      "heading": "Vehicle excise duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Threshold for reduced general rate",
      "url": "https://openlegislation.uk/finance-act-2001/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/9",
      "kind": "section",
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      "heading": "Rates of duty for goods vehicles",
      "url": "https://openlegislation.uk/finance-act-2001/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/10",
      "kind": "section",
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      "heading": "Rates of duty for vehicles used for exceptional loads",
      "url": "https://openlegislation.uk/finance-act-2001/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/11",
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      "heading": "Rates of duty for recovery vehicles",
      "url": "https://openlegislation.uk/finance-act-2001/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/12",
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      "heading": "Mobile pumping vehicles",
      "url": "https://openlegislation.uk/finance-act-2001/section-12",
      "extent": null,
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      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/13",
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      "number": "13",
      "heading": "Exemption of agricultural etc. vehicles",
      "url": "https://openlegislation.uk/finance-act-2001/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Surrender of vehicle licences",
      "url": "https://openlegislation.uk/finance-act-2001/section-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/1/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Payments by Commissioners in case of error or delay",
      "url": "https://openlegislation.uk/finance-act-2001/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "AGGREGATES LEVY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/charging-provisions",
      "kind": "crossheading",
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      "heading": "Charging provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Charge to aggregates levy",
      "url": "https://openlegislation.uk/finance-act-2001/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Meanings of “aggregate” and “taxable aggregate”",
      "url": "https://openlegislation.uk/finance-act-2001/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Exempt processes",
      "url": "https://openlegislation.uk/finance-act-2001/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Commercial exploitation",
      "url": "https://openlegislation.uk/finance-act-2001/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Originating sites",
      "url": "https://openlegislation.uk/finance-act-2001/section-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Operators of sites",
      "url": "https://openlegislation.uk/finance-act-2001/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Responsibility for exploitation of aggregate",
      "url": "https://openlegislation.uk/finance-act-2001/section-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Weight of aggregate",
      "url": "https://openlegislation.uk/finance-act-2001/section-23",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charging-provisions"
    },
    {
      "path": "part/2/crossheading/administration-and-enforcement",
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      "heading": "Administration and enforcement",
      "url": null,
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "The register",
      "url": "https://openlegislation.uk/finance-act-2001/section-24",
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      "status": null,
      "parent": "part/2/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Returns and payment of levy",
      "url": "https://openlegislation.uk/finance-act-2001/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Security for levy",
      "url": "https://openlegislation.uk/finance-act-2001/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Recovery and interest",
      "url": "https://openlegislation.uk/finance-act-2001/section-27",
      "extent": null,
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      "parent": "part/2/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/28",
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      "heading": "Evasion, misdeclaration and neglect",
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    },
    {
      "path": "section/29",
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      "heading": "Information and evidence",
      "url": "https://openlegislation.uk/finance-act-2001/section-29",
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      "parent": "part/2/crossheading/administration-and-enforcement"
    },
    {
      "path": "part/2/crossheading/credits-and-repayments",
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      "heading": "Credits and repayments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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    {
      "path": "section/30",
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      "number": "30",
      "heading": "Credit for aggregates levy",
      "url": "https://openlegislation.uk/finance-act-2001/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/credits-and-repayments"
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    {
      "path": "section/30A",
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      "number": "30A",
      "heading": "Transitional tax credit in Northern Ireland",
      "url": "https://openlegislation.uk/finance-act-2001/section-30A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/credits-and-repayments"
    },
    {
      "path": "section/30B",
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      "number": "30B",
      "heading": "Special tax credit in Northern Ireland",
      "url": "https://openlegislation.uk/finance-act-2001/section-30B",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/credits-and-repayments"
    },
    {
      "path": "section/30C",
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      "number": "30C",
      "heading": "Special tax credit: applicable rate of interest",
      "url": "https://openlegislation.uk/finance-act-2001/section-30C",
      "extent": null,
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      "parent": "part/2/crossheading/credits-and-repayments"
    },
    {
      "path": "section/30D",
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      "heading": "Special tax credit: certification by Department",
      "url": "https://openlegislation.uk/finance-act-2001/section-30D",
      "extent": null,
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    {
      "path": "section/31",
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      "heading": "Repayments of overpaid levy",
      "url": "https://openlegislation.uk/finance-act-2001/section-31",
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    {
      "path": "section/32",
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      "heading": "Supplemental provisions about repayments etc",
      "url": "https://openlegislation.uk/finance-act-2001/section-32",
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      "status": null,
      "parent": "part/2/crossheading/credits-and-repayments"
    },
    {
      "path": "part/2/crossheading/nonresident-taxpayers",
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      "heading": "Non-resident taxpayers",
      "url": null,
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      "parent": "part/2"
    },
    {
      "path": "section/33",
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      "number": "33",
      "heading": "Appointment of tax representatives",
      "url": "https://openlegislation.uk/finance-act-2001/section-33",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/nonresident-taxpayers"
    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": "Effect of appointment of tax representatives",
      "url": "https://openlegislation.uk/finance-act-2001/section-34",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/nonresident-taxpayers"
    },
    {
      "path": "part/2/crossheading/other-special-cases",
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      "heading": "Other special cases",
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    },
    {
      "path": "section/35",
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      "heading": "Groups of companies etc",
      "url": "https://openlegislation.uk/finance-act-2001/section-35",
      "extent": null,
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      "parent": "part/2/crossheading/other-special-cases"
    },
    {
      "path": "section/36",
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      "heading": "Partnerships and other unincorporated bodies",
      "url": "https://openlegislation.uk/finance-act-2001/section-36",
      "extent": null,
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      "parent": "part/2/crossheading/other-special-cases"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Insolvency etc",
      "url": "https://openlegislation.uk/finance-act-2001/section-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/other-special-cases"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Death and incapacity",
      "url": "https://openlegislation.uk/finance-act-2001/section-38",
      "extent": null,
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    },
    {
      "path": "section/39",
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      "heading": "Transfer of a business as a going concern",
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      "extent": null,
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    },
    {
      "path": "part/2/crossheading/review-and-appeal",
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      "heading": "Review and appeal",
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/finance-act-2001/section-40",
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      "status": null,
      "parent": "part/2/crossheading/review-and-appeal"
    },
    {
      "path": "section/40A",
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      "heading": "Offer of review",
      "url": "https://openlegislation.uk/finance-act-2001/section-40A",
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      "parent": "part/2/crossheading/review-and-appeal"
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    {
      "path": "section/40B",
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      "heading": "Right to require review",
      "url": "https://openlegislation.uk/finance-act-2001/section-40B",
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    },
    {
      "path": "section/40C",
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      "number": "40C",
      "heading": "Review by HMRC",
      "url": "https://openlegislation.uk/finance-act-2001/section-40C",
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    },
    {
      "path": "section/40D",
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      "heading": "Extensions of time",
      "url": "https://openlegislation.uk/finance-act-2001/section-40D",
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      "parent": "part/2/crossheading/review-and-appeal"
    },
    {
      "path": "section/40E",
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      "number": "40E",
      "heading": "Review out of time",
      "url": "https://openlegislation.uk/finance-act-2001/section-40E",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/review-and-appeal"
    },
    {
      "path": "section/40F",
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      "number": "40F",
      "heading": "Nature of review etc",
      "url": "https://openlegislation.uk/finance-act-2001/section-40F",
      "extent": null,
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      "parent": "part/2/crossheading/review-and-appeal"
    },
    {
      "path": "section/40G",
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      "number": "40G",
      "heading": "Bringing of appeals",
      "url": "https://openlegislation.uk/finance-act-2001/section-40G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/review-and-appeal"
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    {
      "path": "section/41",
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      "number": "41",
      "heading": "Appeals: further provisions",
      "url": "https://openlegislation.uk/finance-act-2001/section-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/review-and-appeal"
    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": "Determinations on appeal",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/review-and-appeal"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Adjustments of contracts",
      "url": "https://openlegislation.uk/finance-act-2001/section-43",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/review-and-appeal"
    },
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      "parent": "schedule/18"
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      "path": "schedule/18/paragraph/10",
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      "path": "schedule/19",
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      "path": "schedule/19/part/1",
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      "heading": "NEW PART 4A OF THE CAPITAL ALLOWANCES ACT 2001",
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      "path": "schedule/19/paragraph/wrapper3",
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      "path": "schedule/19/paragraph/1",
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      "heading": "CAPITAL ALLOWANCES: OFFSHORE OIL INFRASTRUCTURE",
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      "status": null,
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    {
      "path": "schedule/20/part/1",
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      "heading": "CHARGEABLE PERIODS ENDING BEFORE 1ST OR 6TH APRIL 2001",
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      "path": "schedule/20/paragraph/1",
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      "parent": "schedule/20/part/1"
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      "path": "schedule/20/paragraph/2",
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      "heading": "Ring fence trades: special allowance for pre-cessation abandonment expenditure",
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      "path": "schedule/21/paragraph/5",
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      "path": "schedule/22/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Funding of tax credits",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-22/paragraph-30",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/22/part/5"
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    {
      "path": "schedule/22/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-22/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/part/5"
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    {
      "path": "schedule/22/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-22/paragraph-32",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/22/part/5"
    },
    {
      "path": "schedule/23",
      "kind": "schedule",
      "number": "23",
      "heading": "LAND REMEDIATION: CONSEQUENTIAL AMENDMENTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/23/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Computation under Schedule A",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-23/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Computation of profits of insurance companies",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-23/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Interest",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-23/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Claim must be made in tax return",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-23/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
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    {
      "path": "schedule/23/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Recovery of excessive tax credit",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-23/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Claims relating to remediation of contaminated land",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-23/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/24",
      "kind": "schedule",
      "number": "24",
      "heading": "CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/24/part/1",
      "kind": "part",
      "number": "1",
      "heading": "NEW SCHEDULE 4A TO THE TAXES ACT 1988",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2001/schedule-24/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/part/1"
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    {
      "path": "schedule/24/part/2",
      "kind": "part",
      "number": "2",
      "heading": "CONSEQUENTIAL AMENDMENTS",
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      "extent": null,
      "status": null,
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    {
      "path": "schedule/24/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2001/schedule-24/paragraph-2",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/24/part/2"
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    {
      "path": "schedule/24/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2001/schedule-24/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2"
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    {
      "path": "schedule/24/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2001/schedule-24/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/part/2"
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      "path": "schedule/25",
      "kind": "schedule",
      "number": "25",
      "heading": "LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/25/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Meaning of “investment LLP” and “property investment LLP”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/25"
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    {
      "path": "schedule/25/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Pension funds, &c.: exclusion of exemptions from tax in case of income from property investment LLPs",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-25/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/25"
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    {
      "path": "schedule/25/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Pension funds, &c.: exclusion of exemption from trusts rate in case of income from property investment LLPs",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-25/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/25"
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    {
      "path": "schedule/25/paragraph/4",
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      "heading": "Pension funds, &c.: exclusion of exemptions in case of gains from property investment LLPs",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-25/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/25"
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    {
      "path": "schedule/25/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Insurance companies: treatment of income or gains arising from property investment LLP",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-25/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/25"
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    {
      "path": "schedule/25/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Insurance companies: double taxation relief",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-25/paragraph-6",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25"
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    {
      "path": "schedule/25/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Insurance companies: capital allowances",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-25/paragraph-7",
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      "status": null,
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    {
      "path": "schedule/25/paragraph/8",
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      "number": "8",
      "heading": "Friendly societies: exclusion of exemptions from tax",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25"
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      "path": "schedule/25/paragraph/9",
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      "number": "9",
      "heading": "Exclusion of relief on loans to buy into investment LLP",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25"
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      "path": "schedule/26",
      "kind": "schedule",
      "number": "26",
      "heading": "CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS",
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      "extent": "E+W+S+N.I.",
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      "parent": null
    },
    {
      "path": "schedule/26/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introductory",
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      "status": "repealed",
      "parent": "schedule/26"
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      "path": "schedule/26/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Conditions for assets other than shares to qualify as business assets",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-26/paragraph-2",
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      "parent": "schedule/26"
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    {
      "path": "schedule/26/paragraph/3",
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      "number": "3",
      "heading": "Companies which are qualifying companies",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-26/paragraph-3",
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      "parent": "schedule/26"
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      "path": "schedule/26/paragraph/4",
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      "number": "4",
      "heading": "Meaning of “material interest”",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-26/paragraph-4",
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      "parent": "schedule/26"
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      "path": "schedule/26/paragraph/5",
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      "number": "5",
      "heading": "Interpretation of Schedule A1",
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      "path": "schedule/26/paragraph/6",
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      "number": "6",
      "heading": "Qualifying shareholdings in joint venture companies",
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      "parent": "schedule/26"
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      "path": "schedule/26/paragraph/7",
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      "heading": "Joint enterprise companies: relevant connection",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-26/paragraph-7",
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      "path": "schedule/27",
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      "heading": "DOUBLE TAXATION RELIEF",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/27/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Computation of income subject to foreign tax",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-27/paragraph-1",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/27"
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    {
      "path": "schedule/27/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Restriction of relief for underlying tax",
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      "parent": "schedule/27"
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    {
      "path": "schedule/27/paragraph/3",
      "kind": "paragraph",
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      "heading": "Credit for underlying tax: UK company related through overseas company",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-27/paragraph-3",
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      "parent": "schedule/27"
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    {
      "path": "schedule/27/paragraph/4",
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      "heading": "Dividends that give rise to eligible unrelieved foreign tax",
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      "parent": "schedule/27"
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      "path": "schedule/27/paragraph/5",
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      "heading": "The amounts that are eligible unrelieved foreign tax",
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      "path": "schedule/27/paragraph/6",
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      "number": "6",
      "heading": "Underlying tax excluded from claim not to be allowed under section 811",
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    {
      "path": "schedule/27/paragraph/7",
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      "number": "7",
      "heading": "Relief for non-resident persons with branches or agencies in the UK",
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      "parent": "schedule/27"
    },
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      "path": "schedule/28",
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      "heading": "LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES",
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      "extent": null,
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    },
    {
      "path": "schedule/28/part/1",
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      "number": "1",
      "heading": "ASSIGNMENT OR SURRENDER OF PART OF THE RIGHTS",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/28"
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    {
      "path": "schedule/28/paragraph/1",
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      "number": "1",
      "heading": "Introductory",
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      "parent": "schedule/28/part/1"
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      "path": "schedule/28/paragraph/2",
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      "heading": "Interpretation",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/3",
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      "heading": "Life policies: chargeable events",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-3",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/4",
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      "heading": "Life policies: computation of gain",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-4",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/5",
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      "heading": "Life annuity contracts: chargeable events",
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      "path": "schedule/28/paragraph/6",
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      "heading": "Life annuity contracts: computation of gain",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/7",
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      "heading": "Capital redemption policies: chargeable events",
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      "parent": "schedule/28/part/1"
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      "path": "schedule/28/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "The value of a part or share assigned",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-8",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/9",
      "kind": "paragraph",
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      "heading": "Assignments etc involving co-ownership",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-9",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Charging tax in respect of certain section 546 excesses",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-10",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Method of charging gain to tax",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-11",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Method of charging gain to tax: multiple interests",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-12",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Corresponding deficiency relief",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-13",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/14",
      "kind": "paragraph",
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      "heading": "Relief where gain charged at higher rate",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Right of individual to recover tax from trustees",
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      "parent": "schedule/28/part/1"
    },
    {
      "path": "schedule/28/paragraph/16",
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      "number": "16",
      "heading": "Right of company to recover tax from trustees",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-16",
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      "parent": "schedule/28/part/1"
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    {
      "path": "schedule/28/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Non-resident policies and off-shore capital redemption policies",
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      "parent": "schedule/28/part/1"
    },
    {
      "path": "schedule/28/part/2",
      "kind": "part",
      "number": "2",
      "heading": "PROVISION OF INFORMATION BY INSURERS",
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      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Information: duty of insurers",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/2"
    },
    {
      "path": "schedule/28/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Duties of overseas insurers’ tax representatives",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-19",
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      "parent": "schedule/28/part/2"
    },
    {
      "path": "schedule/28/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/2"
    },
    {
      "path": "schedule/29",
      "kind": "schedule",
      "number": "29",
      "heading": "AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/29/part/1",
      "kind": "part",
      "number": "1",
      "heading": "AMENDMENT OR CORRECTION OF RETURN",
      "url": null,
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    },
    {
      "path": "schedule/29/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Assessment by Revenue treated as included in return",
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