{
  "url": "https://openlegislation.uk/finance-act-2004",
  "json_url": "https://openlegislation.uk/finance-act-2004.json",
  "id": "ukpga/2004/12",
  "title": "Finance Act 2004",
  "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": "2004 c. 12",
  "type": "ukpga",
  "year": "2004",
  "number": "12",
  "version": "current",
  "date": "2004-07-22",
  "revised": true,
  "valid_from": "2026-07-14",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 32,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2004/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "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/1",
      "kind": "section",
      "number": "1",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2004/section-1",
      "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/2",
      "kind": "section",
      "number": "2",
      "heading": "Rate of duty on beer",
      "url": "https://openlegislation.uk/finance-act-2004/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/3",
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      "heading": "Rates of duty on wine and made-wine",
      "url": "https://openlegislation.uk/finance-act-2004/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Duty stamps for spirits etc",
      "url": "https://openlegislation.uk/finance-act-2004/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/1/crossheading/hydrocarbon-oil-etc-duties",
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      "number": null,
      "heading": "Hydrocarbon oil etc duties",
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/5",
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      "heading": "Rates",
      "url": "https://openlegislation.uk/finance-act-2004/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Road fuel gas",
      "url": "https://openlegislation.uk/finance-act-2004/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Sulphur-free fuel",
      "url": "https://openlegislation.uk/finance-act-2004/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
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      "path": "section/8",
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      "number": "8",
      "heading": "Definition of “fuel oil”",
      "url": "https://openlegislation.uk/finance-act-2004/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/9",
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      "heading": "Mixing of rebated oil",
      "url": "https://openlegislation.uk/finance-act-2004/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Bioethanol",
      "url": "https://openlegislation.uk/finance-act-2004/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/11",
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      "heading": "Biodiesel",
      "url": "https://openlegislation.uk/finance-act-2004/section-11",
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      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/12",
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      "number": "12",
      "heading": "Fuel substitutes",
      "url": "https://openlegislation.uk/finance-act-2004/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/13",
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      "heading": "Warehousing",
      "url": "https://openlegislation.uk/finance-act-2004/section-13",
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      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
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      "path": "section/14",
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      "heading": "Treatment of certain energy products",
      "url": "https://openlegislation.uk/finance-act-2004/section-14",
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      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "part/1/crossheading/betting-and-gaming-duties",
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      "heading": "Betting and gaming duties",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "General betting duty: pool betting",
      "url": "https://openlegislation.uk/finance-act-2004/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2004/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "part/1/crossheading/amusement-machine-licence-duty",
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      "heading": "Amusement machine licence duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/17",
      "kind": "section",
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      "heading": "Amusement machine licence duty: rates",
      "url": "https://openlegislation.uk/finance-act-2004/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amusement-machine-licence-duty"
    },
    {
      "path": "part/1/crossheading/vehicle-excise-duty",
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      "heading": "Vehicle excise duty",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Fee for payment of duty by credit card",
      "url": "https://openlegislation.uk/finance-act-2004/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/2",
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      "number": "2",
      "heading": "Value added tax",
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    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Disclosure of VAT avoidance schemes",
      "url": "https://openlegislation.uk/finance-act-2004/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Groups",
      "url": "https://openlegislation.uk/finance-act-2004/section-20",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Reverse charge on gas and electricity supplied by persons outside UK",
      "url": "https://openlegislation.uk/finance-act-2004/section-21",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Use of stock in trade cars for consideration less than market value",
      "url": "https://openlegislation.uk/finance-act-2004/section-22",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/3/chapter/1",
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      "heading": "Income tax and corporation tax charge and rate bands",
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    },
    {
      "path": "part/3/chapter/1/crossheading/income-tax",
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    },
    {
      "path": "section/23",
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      "heading": "Charge and rates for 2004-05",
      "url": "https://openlegislation.uk/finance-act-2004/section-23",
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    {
      "path": "section/24",
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      "heading": "Personal allowances for those aged 65 or more",
      "url": "https://openlegislation.uk/finance-act-2004/section-24",
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      "status": "repealed",
      "parent": "part/3/chapter/1/crossheading/income-tax"
    },
    {
      "path": "part/3/chapter/1/crossheading/corporation-tax",
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      "heading": "Corporation tax",
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    },
    {
      "path": "section/25",
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      "heading": "Charge and main rate for financial year 2005",
      "url": "https://openlegislation.uk/finance-act-2004/section-25",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/26",
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      "heading": "Small companies' rate and fraction for financial year 2004",
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      "parent": "part/3/chapter/1/crossheading/corporation-tax"
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    {
      "path": "section/27",
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      "heading": "Corporation tax starting rate and fraction for financial year 2004",
      "url": "https://openlegislation.uk/finance-act-2004/section-27",
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    {
      "path": "section/28",
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      "heading": "The non-corporate distribution rate",
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      "status": "repealed",
      "parent": "part/3/chapter/1/crossheading/corporation-tax"
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    {
      "path": "part/3/chapter/1/crossheading/trusts",
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      "path": "section/29",
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      "heading": "Special rates of tax applicable to trusts",
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      "parent": "part/3/chapter/1/crossheading/trusts"
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    {
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    {
      "path": "part/3/chapter/2/crossheading/transfer-pricing",
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      "url": null,
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    {
      "path": "section/30",
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    {
      "path": "section/31",
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      "heading": "Exemptions for dormant companies and small and medium-sized enterprises",
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      "path": "section/32",
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      "heading": "Special applications of paragraph 6 of Schedule 28AA to the Taxes Act 1988",
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      "path": "part/3/chapter/2/crossheading/penalties-temporary-relaxation",
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      "heading": "Penalties: temporary relaxation",
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    {
      "path": "section/33",
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      "heading": "Provision not at arm’s length: temporary relaxation of liability to penalty",
      "url": "https://openlegislation.uk/finance-act-2004/section-33",
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    {
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      "heading": "Thin capitalisation",
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    },
    {
      "path": "section/34",
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      "heading": "Payments of excessive interest etc",
      "url": "https://openlegislation.uk/finance-act-2004/section-34",
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      "path": "section/35",
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      "path": "section/36",
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      "heading": "Balancing payments and elections to pay tax instead",
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      "parent": "part/3/chapter/2/crossheading/thin-capitalisation"
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    {
      "path": "part/3/chapter/2/crossheading/transfer-pricing-and-thin-capitalisation-commencement",
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      "heading": "Transfer pricing and thin capitalisation: commencement",
      "url": null,
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      "path": "section/37",
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      "path": "part/3/chapter/2/crossheading/expenses-of-companies-with-investment-business-and-insurance-companies",
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      "heading": "Expenses of companies with investment business and insurance companies",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Expenses of management: companies with investment business",
      "url": "https://openlegislation.uk/finance-act-2004/section-38",
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      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/expenses-of-companies-with-investment-business-and-insurance-companies"
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      "path": "section/39",
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      "number": "39",
      "heading": "Accounting period to which expenses of management are referable",
      "url": "https://openlegislation.uk/finance-act-2004/section-39",
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    {
      "path": "section/40",
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      "number": "40",
      "heading": "Expenses of insurance companies",
      "url": "https://openlegislation.uk/finance-act-2004/section-40",
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      "path": "section/41",
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      "heading": "Related amendments to other enactments",
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      "path": "section/42",
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      "heading": "Commencement of sections 38 to 41",
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      "path": "section/43",
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      "heading": "Companies with investment business: transitional provisions",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/expenses-of-companies-with-investment-business-and-insurance-companies"
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      "path": "section/44",
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      "url": "https://openlegislation.uk/finance-act-2004/section-44",
      "extent": "E+W+S+N.I.",
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      "number": null,
      "heading": "Amounts reversing expenses of management deducted",
      "url": null,
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      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/45",
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      "heading": "Amounts reversing expenses of management deducted: charge to tax",
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      "status": null,
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    {
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    {
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      "heading": "Information to be provided by relieved relevant non-UK scheme on block transfer",
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