{
  "url": "https://openlegislation.uk/finance-act-2008",
  "json_url": "https://openlegislation.uk/finance-act-2008.json",
  "id": "ukpga/2008/9",
  "title": "Finance Act 2008",
  "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": "2008 c. 9",
  "type": "ukpga",
  "year": "2008",
  "number": "9",
  "version": "current",
  "date": "2008-07-21",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 13,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "number": "1",
      "heading": "Charges, rates, allowances, reliefs etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax",
      "kind": "crossheading",
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      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge and main rates for 2008-09",
      "url": "https://openlegislation.uk/finance-act-2008/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Personal allowance for those aged under 65",
      "url": "https://openlegislation.uk/finance-act-2008/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Personal allowances for those aged 65 and over",
      "url": "https://openlegislation.uk/finance-act-2008/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/4",
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      "heading": "Basic rate limit",
      "url": "https://openlegislation.uk/finance-act-2008/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/5",
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      "heading": "Abolition of starting and savings rates and creation of starting rate for savings",
      "url": "https://openlegislation.uk/finance-act-2008/section-5",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/1/crossheading/corporation-tax",
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      "extent": null,
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      "heading": "Charge and main rates for financial year 2009",
      "url": "https://openlegislation.uk/finance-act-2008/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
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      "path": "section/7",
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      "heading": "Small companies' rates and fractions for financial year 2008 etc",
      "url": "https://openlegislation.uk/finance-act-2008/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/crossheading/capital-gains-tax",
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      "heading": "Capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/8",
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      "heading": "Rate etc",
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      "path": "section/9",
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    },
    {
      "path": "part/1/crossheading/inheritance-tax",
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      "heading": "Inheritance tax",
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      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/10",
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      "number": "10",
      "heading": "Transfer of unused nil-rate band etc",
      "url": "https://openlegislation.uk/finance-act-2008/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/inheritance-tax"
    },
    {
      "path": "part/1/crossheading/alcohol-and-tobacco",
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      "heading": "Alcohol and tobacco",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/11",
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      "heading": "Rates of alcoholic liquor duty",
      "url": "https://openlegislation.uk/finance-act-2008/section-11",
      "extent": null,
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    },
    {
      "path": "section/12",
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      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2008/section-12",
      "extent": null,
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    },
    {
      "path": "part/1/crossheading/fuel-duties",
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      "heading": "Fuel duties",
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      "extent": null,
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    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Rates and rebates: simplification",
      "url": "https://openlegislation.uk/finance-act-2008/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Biodiesel and bioblend",
      "url": "https://openlegislation.uk/finance-act-2008/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "section/15",
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      "number": "15",
      "heading": "Rates and rebates: increase from 1 October 2008",
      "url": "https://openlegislation.uk/finance-act-2008/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Fuel for aircraft and boats, heating oil and fuel for certain engines",
      "url": "https://openlegislation.uk/finance-act-2008/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "part/1/crossheading/environmental-taxes-and-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Environmental taxes and duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Rates of vehicle excise duty",
      "url": "https://openlegislation.uk/finance-act-2008/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environmental-taxes-and-duties"
    },
    {
      "path": "section/18",
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      "heading": "Standard rate of landfill tax",
      "url": "https://openlegislation.uk/finance-act-2008/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environmental-taxes-and-duties"
    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Rates of climate change levy",
      "url": "https://openlegislation.uk/finance-act-2008/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environmental-taxes-and-duties"
    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Rate of aggregates levy",
      "url": "https://openlegislation.uk/finance-act-2008/section-20",
      "extent": null,
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      "parent": "part/1/crossheading/environmental-taxes-and-duties"
    },
    {
      "path": "section/21",
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      "number": "21",
      "heading": "Carbon reduction trading scheme: charges for allocations",
      "url": "https://openlegislation.uk/finance-act-2008/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environmental-taxes-and-duties"
    },
    {
      "path": "part/1/crossheading/gambling-duties",
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      "number": null,
      "heading": "Gambling duties",
      "url": null,
      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2008/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "section/23",
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      "number": "23",
      "heading": "Amusement machine licence duty",
      "url": "https://openlegislation.uk/finance-act-2008/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "part/2",
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      "heading": "Income tax, corporation tax and capital gains tax_general",
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    },
    {
      "path": "part/2/crossheading/residence-and-domicile",
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      "url": null,
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      "parent": "part/2"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Periods of residence",
      "url": "https://openlegislation.uk/finance-act-2008/section-24",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/residence-and-domicile"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Remittance basis",
      "url": "https://openlegislation.uk/finance-act-2008/section-25",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/residence-and-domicile"
    },
    {
      "path": "part/2/crossheading/research-and-development",
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      "heading": "Research and development",
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Rates of R&D relief and vaccine research relief",
      "url": "https://openlegislation.uk/finance-act-2008/section-26",
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      "parent": "part/2/crossheading/research-and-development"
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    {
      "path": "section/27",
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      "number": "27",
      "heading": "Qualifying expenditure: R&D relief and vaccine research relief",
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      "path": "section/28",
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      "heading": "Companies in difficulty: SME R&D relief and vaccine research relief",
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      "parent": "part/2/crossheading/research-and-development"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Cap on R&D aid",
      "url": "https://openlegislation.uk/finance-act-2008/section-29",
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      "path": "section/30",
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      "number": "30",
      "heading": "Vaccine research relief: declaration about effect of relief",
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      "parent": "part/2/crossheading/research-and-development"
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    {
      "path": "part/2/crossheading/venture-capital-schemes-etc",
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      "heading": "Venture capital schemes etc",
      "url": null,
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    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Enterprise investment scheme: increase in amount of relief",
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      "parent": "part/2/crossheading/venture-capital-schemes-etc"
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      "path": "section/32",
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      "heading": "Venture capital schemes",
      "url": "https://openlegislation.uk/finance-act-2008/section-32",
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    {
      "path": "section/33",
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      "heading": "Enterprise management incentives: qualifying companies",
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    {
      "path": "part/2/crossheading/other-business-and-investment-measures",
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      "path": "section/34",
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      "heading": "Tax credits for certain foreign distributions",
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    {
      "path": "section/35",
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      "heading": "Small companies' relief: associated companies",
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    },
    {
      "path": "section/36",
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      "heading": "Company gains from investment life insurance contracts etc",
      "url": "https://openlegislation.uk/finance-act-2008/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/other-business-and-investment-measures"
    },
    {
      "path": "section/37",
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      "heading": "Trade profits: changes in trading stock",
      "url": "https://openlegislation.uk/finance-act-2008/section-37",
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    },
    {
      "path": "section/38",
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      "heading": "Non-residents: investment managers",
      "url": "https://openlegislation.uk/finance-act-2008/section-38",
      "extent": null,
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    },
    {
      "path": "section/39",
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      "heading": "Dormant assets",
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      "path": "section/40",
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      "heading": "Individual investment plan regulations",
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      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/other-business-and-investment-measures"
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    {
      "path": "part/2/crossheading/offshore-funds",
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      "heading": "Offshore funds",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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      "path": "section/40A",
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      "path": "section/40B",
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      "heading": "Meaning of “mutual fund” etc",
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      "path": "section/40C",
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      "heading": "Umbrella arrangements",
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    {
      "path": "section/40D",
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      "heading": "Arrangements comprising more than one class of interest",
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      "path": "section/40E",
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      "heading": "Meaning of “mutual fund”: exceptions",
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    {
      "path": "section/40F",
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      "heading": "Meaning of “relevant income-producing assets”",
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    {
      "path": "section/40G",
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      "heading": "Meaning of “mutual fund”: powers to vary exceptions",
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      "extent": null,
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    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Tax treatment of participants in offshore funds",
      "url": "https://openlegislation.uk/finance-act-2008/section-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/offshore-funds"
    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": "Regulations under section 41: supplementary",
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      "parent": "part/2/crossheading/offshore-funds"
    },
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      "path": "section/42A",
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      "heading": "Regulations: procedure",
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    },
    {
      "path": "part/2/crossheading/insurance-companies-and-friendly-societies",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance companies and friendly societies",
      "url": null,
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      "parent": "part/2"
    },
    {
      "path": "section/43",
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      "heading": "Insurance companies etc",
      "url": "https://openlegislation.uk/finance-act-2008/section-43",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/insurance-companies-and-friendly-societies"
    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Friendly societies",
      "url": "https://openlegislation.uk/finance-act-2008/section-44",
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