{
  "url": "https://openlegislation.uk/finance-act-2005",
  "json_url": "https://openlegislation.uk/finance-act-2005.json",
  "id": "ukpga/2005/7",
  "title": "Finance Act 2005",
  "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": "2005 c. 7",
  "type": "ukpga",
  "year": "2005",
  "number": "7",
  "version": "current",
  "date": "2005-04-07",
  "revised": true,
  "valid_from": "2025-03-21",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "part/1",
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      "extent": null,
      "status": null,
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    },
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      "path": "part/1/crossheading/tobacco-products-duty",
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      "heading": "Tobacco products duty",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/1",
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      "heading": "Rates of tobacco products duty",
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      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/1/crossheading/alcoholic-liquor-duties",
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      "heading": "Alcoholic liquor duties",
      "url": null,
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    },
    {
      "path": "section/2",
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      "heading": "Rate of duty on beer",
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      "extent": null,
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      "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-2005/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/1/crossheading/hydrocarbon-oil-etc-duties",
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      "heading": "Hydrocarbon oil etc duties",
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      "heading": "Rates of hydrocarbon oil duties etc. from 1st September 2005",
      "url": "https://openlegislation.uk/finance-act-2005/section-5",
      "extent": null,
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      "path": "part/2/chapter/1",
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      "path": "section/8",
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      "path": "section/10",
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      "heading": "Charge and main rate for financial year 2006",
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    },
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      "path": "section/11",
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      "heading": "Small companies' rate and fraction for financial year 2005",
      "url": "https://openlegislation.uk/finance-act-2005/section-11",
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      "status": "repealed",
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    },
    {
      "path": "section/12",
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      "heading": "Corporation tax starting rate and fraction for financial year 2005",
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    },
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      "path": "section/13",
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      "heading": "Non-corporate distribution rate for financial year 2005",
      "url": "https://openlegislation.uk/finance-act-2005/section-13",
      "extent": null,
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    {
      "path": "part/2/chapter/1/crossheading/trusts",
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    },
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      "path": "section/14",
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      "heading": "Special trust rates not to apply to first slice of trust income",
      "url": "https://openlegislation.uk/finance-act-2005/section-14",
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      "path": "part/2/chapter/2",
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      "path": "part/2/chapter/2/crossheading/taxable-benefits",
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      "heading": "Taxable benefits",
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    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Childcare vouchers: exempt amount",
      "url": "https://openlegislation.uk/finance-act-2005/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/taxable-benefits"
    },
    {
      "path": "section/16",
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      "heading": "Extension of exemptions for childcare, workplace parking, cycles etc",
      "url": "https://openlegislation.uk/finance-act-2005/section-16",
      "extent": null,
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    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Transfer of previously loaned computer or cycle etc",
      "url": "https://openlegislation.uk/finance-act-2005/section-17",
      "extent": null,
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      "parent": "part/2/chapter/2/crossheading/taxable-benefits"
    },
    {
      "path": "section/18",
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      "heading": "Extension of outplacement services etc exemption: part-time employees",
      "url": "https://openlegislation.uk/finance-act-2005/section-18",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/2/crossheading/armed-forces",
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      "heading": "Armed forces",
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    },
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      "path": "section/19",
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      "heading": "Armed forces pensions and compensation schemes",
      "url": "https://openlegislation.uk/finance-act-2005/section-19",
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      "status": null,
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    },
    {
      "path": "part/2/chapter/3",
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    },
    {
      "path": "section/20",
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      "heading": "Research institution spin-out companies",
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    {
      "path": "section/21",
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      "number": "21",
      "heading": "Research institution spin-out companies: pre-2nd December 2004 cases",
      "url": "https://openlegislation.uk/finance-act-2005/section-21",
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      "path": "section/22",
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      "heading": "Capital gains",
      "url": "https://openlegislation.uk/finance-act-2005/section-22",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/4",
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      "heading": "Trusts with vulnerable beneficiary",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/2/chapter/4/crossheading/introductory",
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    },
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      "path": "section/23",
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      "heading": "Introduction",
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      "status": null,
      "parent": "part/2/chapter/4/crossheading/introductory"
    },
    {
      "path": "section/24",
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      "heading": "Entitlement to make claim for special tax treatment",
      "url": "https://openlegislation.uk/finance-act-2005/section-24",
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      "status": null,
      "parent": "part/2/chapter/4/crossheading/introductory"
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    {
      "path": "part/2/chapter/4/crossheading/income-tax",
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      "path": "section/25",
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      "heading": "Qualifying trusts income: special income tax treatment",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/26",
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      "heading": "Amount of relief",
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      "status": null,
      "parent": "part/2/chapter/4/crossheading/income-tax"
    },
    {
      "path": "section/27",
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      "number": "27",
      "heading": "Trustees' liability: TQTI",
      "url": "https://openlegislation.uk/finance-act-2005/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/income-tax"
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    {
      "path": "section/28",
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      "heading": "Vulnerable person's liability: VQTI",
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    {
      "path": "section/28A",
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      "heading": "Disapplication of section 629 of ITTOIA 2005",
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    {
      "path": "section/29",
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      "heading": "Part years",
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      "path": "part/2/chapter/4/crossheading/capital-gains-tax",
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      "path": "section/30",
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      "heading": "Qualifying trusts gains: special capital gains tax treatment",
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      "status": null,
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    {
      "path": "section/31",
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      "heading": "UK resident vulnerable persons: amount of relief",
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      "status": null,
      "parent": "part/2/chapter/4/crossheading/capital-gains-tax"
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      "path": "section/32",
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      "heading": "Non-UK resident vulnerable persons: amount of relief",
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      "status": null,
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    {
      "path": "section/33",
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      "heading": "Vulnerable person's liability: VQTG",
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      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/capital-gains-tax"
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      "path": "part/2/chapter/4/crossheading/qualifying-trusts",
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    },
    {
      "path": "section/34",
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      "heading": "Disabled persons",
      "url": "https://openlegislation.uk/finance-act-2005/section-34",
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      "status": null,
      "parent": "part/2/chapter/4/crossheading/qualifying-trusts"
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      "path": "section/35",
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      "heading": "Relevant minors",
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      "status": null,
      "parent": "part/2/chapter/4/crossheading/qualifying-trusts"
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      "path": "section/36",
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      "heading": "Parts of assets",
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      "parent": "part/2/chapter/4/crossheading/qualifying-trusts"
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      "path": "part/2/chapter/4/crossheading/vulnerable-persons",
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    },
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      "path": "section/37",
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      "heading": "Vulnerable person election",
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      "status": null,
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      "path": "section/38",
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      "heading": "Meaning of “disabled person”",
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      "status": null,
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      "path": "section/39",
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      "heading": "Meaning of “relevant minor”",
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    },
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      "path": "section/40",
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      "number": "40",
      "heading": "Power to make enquiries",
      "url": "https://openlegislation.uk/finance-act-2005/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/miscellaneous-and-supplementary"
    },
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      "path": "section/41",
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      "number": "41",
      "heading": "Interpretation etc.",
      "url": "https://openlegislation.uk/finance-act-2005/section-41",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "section/42",
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      "number": "42",
      "heading": "Application in relation to Scotland",
      "url": "https://openlegislation.uk/finance-act-2005/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/miscellaneous-and-supplementary"
    },
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      "path": "section/43",
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      "number": "43",
      "heading": "Penalties under TMA 1970",
      "url": "https://openlegislation.uk/finance-act-2005/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/miscellaneous-and-supplementary"
    },
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      "path": "section/44",
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      "heading": "Consequential amendments",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "section/45",
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      "number": "45",
      "heading": "Commencement",
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      "heading": "Treatment of section 47, 49 and 49A arrangements as loans: Community Investment Tax Relief",
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      "path": "section/56",
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      "heading": "Application of Chapter",
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      "path": "part/2/chapter/6",
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      "heading": "Corresponding provision in ITTOIA 2005",
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      "path": "section/68",
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      "path": "part/2/chapter/7",
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      "path": "part/2/chapter/7/crossheading/partners-restrictions-on-relief",
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      "path": "section/72",
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