{
  "url": "https://openlegislation.uk/finance-act-2006",
  "json_url": "https://openlegislation.uk/finance-act-2006.json",
  "id": "ukpga/2006/25",
  "title": "Finance Act 2006",
  "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": "2006 c. 25",
  "type": "ukpga",
  "year": "2006",
  "number": "25",
  "version": "current",
  "date": "2006-07-19",
  "revised": true,
  "valid_from": "2026-04-01",
  "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-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "number": "1",
      "heading": "Excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/tobacco-products-duty",
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      "heading": "Tobacco products duty",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/1",
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      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2006/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/tobacco-products-duty"
    },
    {
      "path": "section/2",
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      "heading": "Tobacco products duty: evasion",
      "url": "https://openlegislation.uk/finance-act-2006/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/1/crossheading/alcoholic-liquor-duties",
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    },
    {
      "path": "section/3",
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      "heading": "Rate of duty on beer",
      "url": "https://openlegislation.uk/finance-act-2006/section-3",
      "extent": null,
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    },
    {
      "path": "section/4",
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      "heading": "Rates of duty on wine and made-wine",
      "url": "https://openlegislation.uk/finance-act-2006/section-4",
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      "path": "section/5",
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      "heading": "Repeal of provisions of ALDA 1979 of no practical utility etc",
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      "heading": "Hydrocarbon oil duties",
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    },
    {
      "path": "section/6",
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      "heading": "Rates until 1st September 2006",
      "url": "https://openlegislation.uk/finance-act-2006/section-6",
      "extent": null,
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    },
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      "heading": "Rates from 1st September 2006",
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      "heading": "Road vehicles",
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      "path": "part/1/crossheading/betting-and-gaming-duties",
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    },
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      "path": "section/9",
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      "heading": "General betting duty: gaming machines",
      "url": "https://openlegislation.uk/finance-act-2006/section-9",
      "extent": null,
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      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/10",
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      "heading": "Rates of gaming duty",
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      "path": "part/1/crossheading/amusement-machine-licence-duty",
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      "heading": "Amusement machine licence duty",
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      "path": "section/11",
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      "heading": "Classes of machine and rates of duty",
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    },
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      "path": "section/13",
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      "heading": "Rates",
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      "extent": null,
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      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/14",
      "kind": "section",
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      "heading": "Reduced pollution certificates",
      "url": "https://openlegislation.uk/finance-act-2006/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/15",
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      "heading": "Late renewal supplement",
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      "extent": null,
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      "path": "part/2",
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    },
    {
      "path": "part/2/crossheading/gaming-machines",
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      "heading": "Gaming machines",
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    },
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      "path": "section/16",
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      "number": "16",
      "heading": "Gaming machines",
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      "parent": "part/2/crossheading/gaming-machines"
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      "path": "part/2/crossheading/land",
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      "number": null,
      "heading": "Land",
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    },
    {
      "path": "section/17",
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      "heading": "Buildings and land",
      "url": "https://openlegislation.uk/finance-act-2006/section-17",
      "extent": null,
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    },
    {
      "path": "part/2/crossheading/imported-works-of-art-etc",
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      "heading": "Imported works of art etc",
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    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Value of imported works of art etc: auctioneer's commission",
      "url": "https://openlegislation.uk/finance-act-2006/section-18",
      "extent": null,
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      "parent": "part/2/crossheading/imported-works-of-art-etc"
    },
    {
      "path": "part/2/crossheading/avoidance-and-fraud",
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    },
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      "path": "section/19",
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      "number": "19",
      "heading": "Missing trader intra-community fraud",
      "url": "https://openlegislation.uk/finance-act-2006/section-19",
      "extent": null,
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      "parent": "part/2/crossheading/avoidance-and-fraud"
    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Power to inspect goods",
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      "path": "section/21",
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      "number": "21",
      "heading": "Directions to keep records where belief VAT might not be paid",
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      "path": "section/22",
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      "heading": "Treatment of credit vouchers",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "part/3",
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      "heading": "Income tax, corporation tax and capital gains tax",
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    },
    {
      "path": "part/3/chapter/1",
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    {
      "path": "part/3/chapter/1/crossheading/income-tax",
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      "heading": "Charge and rates for 2006-07",
      "url": "https://openlegislation.uk/finance-act-2006/section-23",
      "extent": null,
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    },
    {
      "path": "part/3/chapter/1/crossheading/corporation-tax",
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      "path": "section/25",
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      "heading": "Small companies' rate and fraction for financial year 2006",
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      "path": "section/26",
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      "number": "26",
      "heading": "Abolition of corporation tax starting rate and non-corporate distribution rate",
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      "path": "part/3/chapter/2",
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      "path": "section/27",
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      "heading": "Group relief where surrendering company not resident in UK",
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    {
      "path": "part/3/chapter/2/crossheading/research-and-development",
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      "path": "section/28",
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      "heading": "Relief for research and development: subjects of clinical trials",
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      "path": "section/29",
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      "heading": "Claims for relief for research and development",
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    {
      "path": "part/3/chapter/2/crossheading/capital-allowances",
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      "path": "section/30",
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      "heading": "Temporary increase in amount of first-year allowances for small enterprises",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "part/3/chapter/3",
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      "heading": "Films and sound recordings",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/3/chapter/3/crossheading/introductory",
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      "heading": "Introductory",
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    },
    {
      "path": "section/31",
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      "heading": "Meaning of “film” and related expressions",
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      "path": "section/32",
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      "heading": "Meaning of “film production company”",
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      "path": "section/33",
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      "heading": "Meaning of “film-making activities” etc",
      "url": "https://openlegislation.uk/finance-act-2006/section-33",
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      "path": "section/34",
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      "heading": "Meaning of “production expenditure” and related expressions",
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      "path": "section/35",
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      "heading": "Meaning of “UK expenditure”",
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      "path": "section/36",
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      "heading": "Meaning of “qualifying co-production” and “co-producer”",
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    {
      "path": "part/3/chapter/3/crossheading/taxation-of-activities-of-film-production-company",
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      "heading": "Taxation of activities of film production company",
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    },
    {
      "path": "section/37",
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      "heading": "Taxation of activities of film production company",
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    {
      "path": "part/3/chapter/3/crossheading/film-tax-relief",
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      "heading": "Film tax relief",
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    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Films qualifying for film tax relief",
      "url": "https://openlegislation.uk/finance-act-2006/section-38",
      "extent": null,
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      "parent": "part/3/chapter/3/crossheading/film-tax-relief"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Conditions of relief: intended theatrical release",
      "url": "https://openlegislation.uk/finance-act-2006/section-39",
      "extent": null,
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    },
    {
      "path": "section/40",
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      "heading": "Conditions of relief: British film",
      "url": "https://openlegislation.uk/finance-act-2006/section-40",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/film-tax-relief"
    },
    {
      "path": "section/41",
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      "heading": "Conditions of relief: UK expenditure",
      "url": "https://openlegislation.uk/finance-act-2006/section-41",
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      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/film-tax-relief"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Film tax relief: further provisions",
      "url": "https://openlegislation.uk/finance-act-2006/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/film-tax-relief"
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    {
      "path": "part/3/chapter/3/crossheading/film-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Film losses",
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      "extent": null,
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      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/43",
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      "number": "43",
      "heading": "Films: restriction on use of losses while film in production",
      "url": "https://openlegislation.uk/finance-act-2006/section-43",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/film-losses"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Films: use of losses in later periods",
      "url": "https://openlegislation.uk/finance-act-2006/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/film-losses"
    },
    {
      "path": "section/45",
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      "number": "45",
      "heading": "Films: terminal losses",
      "url": "https://openlegislation.uk/finance-act-2006/section-45",
      "extent": null,
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      "parent": "part/3/chapter/3/crossheading/film-losses"
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      "status": null,
      "parent": "part/3/chapter/3/crossheading/films-withdrawal-of-existing-reliefs"
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      "status": null,
      "parent": "part/3/chapter/3/crossheading/films-withdrawal-of-existing-reliefs"
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      "path": "part/3/chapter/3/crossheading/corporation-tax-treatment-of-sound-recordings",
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      "number": null,
      "heading": "Corporation tax treatment of sound recordings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
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      "path": "section/48",
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      "heading": "Sound recordings: revenue nature of expenditure",
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      "parent": "part/3/chapter/3/crossheading/corporation-tax-treatment-of-sound-recordings"
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      "path": "section/49",
      "kind": "section",
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      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/corporation-tax-treatment-of-sound-recordings"
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      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Sound recordings: interpretation",
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      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/corporation-tax-treatment-of-sound-recordings"
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      "path": "part/3/chapter/3/crossheading/supplementary-provisions",
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      "heading": "Supplementary provisions",
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      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Corporation tax: films and sound recordings as intangible fixed assets",
      "url": "https://openlegislation.uk/finance-act-2006/section-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/supplementary-provisions"
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    {
      "path": "section/52",
      "kind": "section",
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      "heading": "Films: application of provisions to certain films already in production",
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      "status": "repealed",
      "parent": "part/3/chapter/3/crossheading/supplementary-provisions"
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    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Films and sound recordings: commencement and power to alter dates",
      "url": "https://openlegislation.uk/finance-act-2006/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/supplementary-provisions"
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    {
      "path": "part/3/chapter/4",
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      "heading": "Charities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
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    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Transactions with substantial donors",
      "url": "https://openlegislation.uk/finance-act-2006/section-54",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/4"
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      "path": "section/55",
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      "number": "55",
      "heading": "Non-charitable expenditure",
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      "parent": "part/3/chapter/4"
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      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Trade profits",
      "url": "https://openlegislation.uk/finance-act-2006/section-56",
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      "parent": "part/3/chapter/4"
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    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Gift aid relief for companies wholly owned by one or more charities",
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      "status": "repealed",
      "parent": "part/3/chapter/4"
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      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Extension of restrictions on gift aid payments by close companies",
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      "status": "repealed",
      "parent": "part/3/chapter/4"
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    {
      "path": "part/3/chapter/5",
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      "heading": "Personal taxation",
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      "extent": null,
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      "path": "part/3/chapter/5/crossheading/cars",
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      "number": null,
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      "extent": null,
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      "status": "repealed",
      "parent": "part/3/chapter/5/crossheading/cars"
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    {
      "path": "part/3/chapter/5/crossheading/mobile-telephones-and-computers",
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      "url": null,
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      "path": "section/60",
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      "path": "section/61",
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      "path": "part/3/chapter/5/crossheading/eye-care",
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      "path": "section/62",
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      "heading": "Exemption for employees' eye tests and special glasses",
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      "status": null,
      "parent": "part/3/chapter/5/crossheading/eye-care"
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      "path": "part/3/chapter/5/crossheading/vouchers-and-tokens",
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      "url": null,
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      "path": "section/63",
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      "heading": "Power to exempt use of vouchers or tokens to obtain exempt benefits",
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      "status": null,
      "parent": "part/3/chapter/5/crossheading/vouchers-and-tokens"
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      "path": "part/3/chapter/5/crossheading/holocaust-victims",
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      "heading": "Holocaust victims",
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      "extent": null,
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      "path": "section/64",
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      "heading": "Payments to or in respect of victims of National-Socialist persecution",
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      "extent": null,
      "status": null,
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    {
      "path": "part/3/chapter/6",
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      "heading": "The London Olympic Games and Paralympic Games",
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      "path": "section/65",
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      "heading": "Competitors and staff",
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      "status": null,
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      "path": "part/3/chapter/7",
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      "status": null,
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      "path": "section/72",
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      "path": "section/73",
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      "path": "part/3/chapter/8",
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      "path": "section/80",
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    {
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    {
      "path": "schedule/9/part/5/crossheading/antiavoidance-meaning-of-finance-lease",
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      "url": null,
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    {
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    {
      "path": "schedule/9/part/5/crossheading/capital-allowances-allocation-of-expenditure-to-a-chargeable-period",
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      "heading": "Capital allowances: allocation of expenditure to a chargeable period",
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      "path": "schedule/10",
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      "heading": "Sale etc of lessor companies etc",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
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    {
      "path": "schedule/10/paragraph/3",
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    {
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    {
      "path": "schedule/10/part/2/crossheading/meaning-of-business-of-leasing-plant-or-machinery",
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    {
      "path": "schedule/10/paragraph/6",
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    {
      "path": "schedule/10/part/3",
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      "path": "schedule/10/part/3/crossheading/change-in-companys-interest-in-business-income-treated-as-received-etc",
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      "path": "schedule/10/paragraph/25",
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