{
  "url": "https://openlegislation.uk/finance-act-2010",
  "json_url": "https://openlegislation.uk/finance-act-2010.json",
  "id": "ukpga/2010/13",
  "title": "Finance Act 2010",
  "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": "2010 c. 13",
  "type": "ukpga",
  "year": "2010",
  "number": "13",
  "version": "current",
  "date": "2010-04-08",
  "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-2010/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Charges, rates etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge, main rates, thresholds and allowances etc for 2010-11",
      "url": "https://openlegislation.uk/finance-act-2010/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "part/1/crossheading/corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Charge and main rate for financial year 2011",
      "url": "https://openlegislation.uk/finance-act-2010/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Small profits rates and fractions for financial year 2010",
      "url": "https://openlegislation.uk/finance-act-2010/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/crossheading/capital-gains-tax",
      "kind": "crossheading",
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      "heading": "Capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/4",
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      "heading": "Increase in entrepreneurs' relief",
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      "extent": null,
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    },
    {
      "path": "part/1/crossheading/capital-allowances",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/5",
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      "heading": "Annual investment allowance",
      "url": "https://openlegislation.uk/finance-act-2010/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances"
    },
    {
      "path": "part/1/crossheading/stamp-duty-land-tax",
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      "heading": "Stamp duty land tax",
      "url": null,
      "extent": null,
      "status": null,
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    },
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      "path": "section/6",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "section/7",
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      "number": "7",
      "heading": "Rate in respect of residential property where consideration over £1m",
      "url": "https://openlegislation.uk/finance-act-2010/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "part/1/crossheading/inheritance-tax",
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      "heading": "Inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/8",
      "kind": "section",
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      "heading": "Rate bands",
      "url": "https://openlegislation.uk/finance-act-2010/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/inheritance-tax"
    },
    {
      "path": "part/1/crossheading/alcohol-and-tobacco",
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      "number": null,
      "heading": "Alcohol and tobacco",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/9",
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      "heading": "Rates of alcoholic liquor duties",
      "url": "https://openlegislation.uk/finance-act-2010/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-and-tobacco"
    },
    {
      "path": "section/10",
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      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2010/section-10",
      "extent": null,
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      "parent": "part/1/crossheading/alcohol-and-tobacco"
    },
    {
      "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/11",
      "kind": "section",
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      "heading": "Rates for motorcycles",
      "url": "https://openlegislation.uk/finance-act-2010/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/1/crossheading/fuel-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Fuel duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Fuel duties: rates and rebates from April 2010",
      "url": "https://openlegislation.uk/finance-act-2010/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Fuel duties: further changes in rates and rebates",
      "url": "https://openlegislation.uk/finance-act-2010/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "part/1/crossheading/other-environmental-taxes",
      "kind": "crossheading",
      "number": null,
      "heading": "Other environmental taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Rates of air passenger duty",
      "url": "https://openlegislation.uk/finance-act-2010/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/other-environmental-taxes"
    },
    {
      "path": "section/15",
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      "number": "15",
      "heading": "Standard rate of landfill tax",
      "url": "https://openlegislation.uk/finance-act-2010/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/other-environmental-taxes"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Rate of aggregates levy",
      "url": "https://openlegislation.uk/finance-act-2010/section-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/other-environmental-taxes"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Rates of climate change levy",
      "url": "https://openlegislation.uk/finance-act-2010/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/other-environmental-taxes"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Climate change levy: reduced-rate supplies",
      "url": "https://openlegislation.uk/finance-act-2010/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/other-environmental-taxes"
    },
    {
      "path": "part/1/crossheading/gambling",
      "kind": "crossheading",
      "number": null,
      "heading": "Gambling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Rate of bingo duty",
      "url": "https://openlegislation.uk/finance-act-2010/section-19",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/crossheading/gambling"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2010/section-20",
      "extent": null,
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      "parent": "part/1/crossheading/gambling"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Amusement machine licence duty",
      "url": "https://openlegislation.uk/finance-act-2010/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling"
    },
    {
      "path": "part/1/crossheading/new-taxes",
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      "heading": "New taxes",
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      "parent": "part/1"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Bank payroll tax",
      "url": "https://openlegislation.uk/finance-act-2010/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/new-taxes"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Pensions: high income excess relief charge",
      "url": "https://openlegislation.uk/finance-act-2010/section-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/new-taxes"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Anti-avoidance and revenue protection",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/losses-capital-allowances-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses, capital allowances etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Sideways relief etc",
      "url": "https://openlegislation.uk/finance-act-2010/section-24",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/losses-capital-allowances-etc"
    },
    {
      "path": "section/25",
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      "heading": "Property loss relief",
      "url": "https://openlegislation.uk/finance-act-2010/section-25",
      "extent": null,
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      "parent": "part/2/crossheading/losses-capital-allowances-etc"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Capital allowance buying",
      "url": "https://openlegislation.uk/finance-act-2010/section-26",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/losses-capital-allowances-etc"
    },
    {
      "path": "section/27",
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      "number": "27",
      "heading": "Leased assets",
      "url": "https://openlegislation.uk/finance-act-2010/section-27",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/losses-capital-allowances-etc"
    },
    {
      "path": "section/28",
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      "heading": "Cushion gas",
      "url": "https://openlegislation.uk/finance-act-2010/section-28",
      "extent": null,
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      "parent": "part/2/crossheading/losses-capital-allowances-etc"
    },
    {
      "path": "section/29",
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      "heading": "Sale of lessors: consortium relationships",
      "url": "https://openlegislation.uk/finance-act-2010/section-29",
      "extent": null,
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      "parent": "part/2/crossheading/losses-capital-allowances-etc"
    },
    {
      "path": "part/2/crossheading/charities-etc",
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      "heading": "Charities etc",
      "url": null,
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    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Charities and community amateur sports clubs: definitions",
      "url": "https://openlegislation.uk/finance-act-2010/section-30",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charities-etc"
    },
    {
      "path": "section/31",
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      "heading": "Gifts of shares etc to charities",
      "url": "https://openlegislation.uk/finance-act-2010/section-31",
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      "parent": "part/2/crossheading/charities-etc"
    },
    {
      "path": "section/32",
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      "heading": "Miscellaneous amendments",
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      "extent": null,
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      "parent": "part/2/crossheading/charities-etc"
    },
    {
      "path": "part/2/crossheading/remittance-basis",
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    },
    {
      "path": "section/33",
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      "heading": "“Relevant person”",
      "url": "https://openlegislation.uk/finance-act-2010/section-33",
      "extent": null,
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      "parent": "part/2/crossheading/remittance-basis"
    },
    {
      "path": "section/34",
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      "heading": "Foreign currency bank accounts",
      "url": "https://openlegislation.uk/finance-act-2010/section-34",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/remittance-basis"
    },
    {
      "path": "part/2/crossheading/other-international-matters",
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      "heading": "Other international matters",
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      "parent": "part/2"
    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Penalties: offshore income etc",
      "url": "https://openlegislation.uk/finance-act-2010/section-35",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/other-international-matters"
    },
    {
      "path": "section/36",
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      "heading": "Reliefs and reductions for foreign tax",
      "url": "https://openlegislation.uk/finance-act-2010/section-36",
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    },
    {
      "path": "section/37",
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      "heading": "Asset transfer to non-resident company: recovery of postponed charge",
      "url": "https://openlegislation.uk/finance-act-2010/section-37",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/other-international-matters"
    },
    {
      "path": "part/2/crossheading/securities-etc",
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      "number": null,
      "heading": "Securities etc",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Transactions in securities",
      "url": "https://openlegislation.uk/finance-act-2010/section-38",
      "extent": null,
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      "parent": "part/2/crossheading/securities-etc"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Approved CSOP schemes: eligible shares",
      "url": "https://openlegislation.uk/finance-act-2010/section-39",
      "extent": null,
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      "parent": "part/2/crossheading/securities-etc"
    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "Unauthorised unit trusts",
      "url": "https://openlegislation.uk/finance-act-2010/section-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/securities-etc"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Index-linked gilt-edged securities",
      "url": "https://openlegislation.uk/finance-act-2010/section-41",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/securities-etc"
    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": "Approved share incentive plans",
      "url": "https://openlegislation.uk/finance-act-2010/section-42",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/securities-etc"
    },
    {
      "path": "part/2/crossheading/loan-relationships-and-derivative-contracts",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan relationships and derivative contracts",
      "url": null,
      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "section/43",
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      "number": "43",
      "heading": "Close companies: release of loans to participators etc",
      "url": "https://openlegislation.uk/finance-act-2010/section-43",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/loan-relationships-and-derivative-contracts"
    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Connected companies: releases of debts",
      "url": "https://openlegislation.uk/finance-act-2010/section-44",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/loan-relationships-and-derivative-contracts"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Relationships treated as loan relationships etc: repos",
      "url": "https://openlegislation.uk/finance-act-2010/section-45",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/loan-relationships-and-derivative-contracts"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Risk transfer schemes",
      "url": "https://openlegislation.uk/finance-act-2010/section-46",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/loan-relationships-and-derivative-contracts"
    },
    {
      "path": "part/2/crossheading/insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Apportionment of asset value increases",
      "url": "https://openlegislation.uk/finance-act-2010/section-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/insurance-companies"
    },
    {
      "path": "part/2/crossheading/pensions",
      "kind": "crossheading",
      "number": null,
      "heading": "Pensions",
      "url": null,
      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Extension of special annual allowance charge",
      "url": "https://openlegislation.uk/finance-act-2010/section-48",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/pensions"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Information",
      "url": "https://openlegislation.uk/finance-act-2010/section-49",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/pensions"
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