{
  "url": "https://openlegislation.uk/finance-act-2011",
  "json_url": "https://openlegislation.uk/finance-act-2011.json",
  "id": "ukpga/2011/11",
  "title": "Finance Act 2011",
  "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": "2011 c. 11",
  "type": "ukpga",
  "year": "2011",
  "number": "11",
  "version": "current",
  "date": "2011-07-19",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2011/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Charges, rates, allowances 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 2011-12",
      "url": "https://openlegislation.uk/finance-act-2011/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Basic rate limit for 2011-12",
      "url": "https://openlegislation.uk/finance-act-2011/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Personal allowance for 2011-12 for those aged under 65",
      "url": "https://openlegislation.uk/finance-act-2011/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "part/1/crossheading/corporation-tax",
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      "heading": "Corporation tax",
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      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Main rate for financial year 2011",
      "url": "https://openlegislation.uk/finance-act-2011/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/5",
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      "heading": "Charge and main rate for financial year 2012",
      "url": "https://openlegislation.uk/finance-act-2011/section-5",
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      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
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      "path": "section/6",
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      "number": "6",
      "heading": "Small profits rate and fractions for financial year 2011",
      "url": "https://openlegislation.uk/finance-act-2011/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/7",
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      "heading": "Increase in rate of supplementary charge",
      "url": "https://openlegislation.uk/finance-act-2011/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/crossheading/capital-gains-tax",
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      "heading": "Capital gains tax",
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    },
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      "path": "section/8",
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      "heading": "Annual exempt amount",
      "url": "https://openlegislation.uk/finance-act-2011/section-8",
      "extent": null,
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      "extent": null,
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    },
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      "path": "part/1/crossheading/capital-allowances",
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      "heading": "Capital allowances",
      "url": null,
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    },
    {
      "path": "section/10",
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      "heading": "Plant and machinery writing-down allowances",
      "url": "https://openlegislation.uk/finance-act-2011/section-10",
      "extent": null,
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      "parent": "part/1/crossheading/capital-allowances"
    },
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      "path": "section/11",
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      "heading": "Annual investment allowance",
      "url": "https://openlegislation.uk/finance-act-2011/section-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/capital-allowances"
    },
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      "path": "section/12",
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      "heading": "Short-life assets",
      "url": "https://openlegislation.uk/finance-act-2011/section-12",
      "extent": null,
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    },
    {
      "path": "part/1/crossheading/alcohol-duties",
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      "heading": "Alcohol duties",
      "url": null,
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      "path": "section/13",
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      "heading": "Rates of alcoholic liquor duties",
      "url": "https://openlegislation.uk/finance-act-2011/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-duties"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "General beer duty: reduced rate for lower strength beer",
      "url": "https://openlegislation.uk/finance-act-2011/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-duties"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "New high strength beer duty",
      "url": "https://openlegislation.uk/finance-act-2011/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-duties"
    },
    {
      "path": "part/1/crossheading/tobacco-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco duties",
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    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2011/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/tobacco-duties"
    },
    {
      "path": "part/1/crossheading/gambling-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Gambling duties",
      "url": null,
      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2011/section-17",
      "extent": null,
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      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Amusement machine licence duty",
      "url": "https://openlegislation.uk/finance-act-2011/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "part/1/crossheading/fuel-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Fuel duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Fuel duties: rates of duty and rebates from 23 March 2011",
      "url": "https://openlegislation.uk/finance-act-2011/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Fuel duties: rates of duty and rebates from 1 January 2012",
      "url": "https://openlegislation.uk/finance-act-2011/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "part/1/crossheading/vehicle-excise-duty",
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      "number": null,
      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "VED rates for light passenger vehicles, light goods vehicles, motorcycles etc",
      "url": "https://openlegislation.uk/finance-act-2011/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "VED rates for certain goods vehicles without road-friendly suspension",
      "url": "https://openlegislation.uk/finance-act-2011/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/1/crossheading/environmental-taxes",
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      "heading": "Environmental taxes",
      "url": null,
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Rates of climate change levy",
      "url": "https://openlegislation.uk/finance-act-2011/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environmental-taxes"
    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Rate of aggregates levy",
      "url": "https://openlegislation.uk/finance-act-2011/section-24",
      "extent": null,
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      "parent": "part/1/crossheading/environmental-taxes"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Standard rate of landfill tax",
      "url": "https://openlegislation.uk/finance-act-2011/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environmental-taxes"
    },
    {
      "path": "part/2",
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      "number": "2",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/antiavoidance-provisions",
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      "number": null,
      "heading": "Anti-avoidance provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Employment income provided through third parties",
      "url": "https://openlegislation.uk/finance-act-2011/section-26",
      "extent": null,
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    },
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      "path": "section/27",
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      "heading": "Tainted charity donations",
      "url": "https://openlegislation.uk/finance-act-2011/section-27",
      "extent": null,
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    {
      "path": "section/28",
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      "heading": "Amounts not fully recognised for accounting purposes",
      "url": "https://openlegislation.uk/finance-act-2011/section-28",
      "extent": null,
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      "parent": "part/2/crossheading/antiavoidance-provisions"
    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "Loan relationships involving connected debtor and creditor",
      "url": "https://openlegislation.uk/finance-act-2011/section-29",
      "extent": null,
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      "parent": "part/2/crossheading/antiavoidance-provisions"
    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Group mismatch schemes",
      "url": "https://openlegislation.uk/finance-act-2011/section-30",
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      "parent": "part/2/crossheading/antiavoidance-provisions"
    },
    {
      "path": "section/31",
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      "heading": "Company ceasing to be member of group: availability of relief",
      "url": "https://openlegislation.uk/finance-act-2011/section-31",
      "extent": null,
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      "parent": "part/2/crossheading/antiavoidance-provisions"
    },
    {
      "path": "section/32",
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      "heading": "Leasing businesses",
      "url": "https://openlegislation.uk/finance-act-2011/section-32",
      "extent": null,
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      "parent": "part/2/crossheading/antiavoidance-provisions"
    },
    {
      "path": "section/33",
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      "heading": "Long funding finance leases",
      "url": "https://openlegislation.uk/finance-act-2011/section-33",
      "extent": null,
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    },
    {
      "path": "section/34",
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      "heading": "Investment companies",
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      "extent": null,
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    {
      "path": "part/2/crossheading/exemptions-and-reliefs",
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    {
      "path": "section/35",
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      "heading": "Reduction in childcare relief for higher earners",
      "url": "https://openlegislation.uk/finance-act-2011/section-35",
      "extent": null,
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    {
      "path": "section/36",
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      "heading": "Childcare: salary sacrifice etc and the national minimum wage",
      "url": "https://openlegislation.uk/finance-act-2011/section-36",
      "extent": null,
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    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Accommodation expenses of MPs",
      "url": "https://openlegislation.uk/finance-act-2011/section-37",
      "extent": null,
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    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Experts seconded to European Union bodies",
      "url": "https://openlegislation.uk/finance-act-2011/section-38",
      "extent": null,
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    },
    {
      "path": "section/39",
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      "heading": "Employment income: exemption for fees relating to monitoring schemes",
      "url": "https://openlegislation.uk/finance-act-2011/section-39",
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    },
    {
      "path": "section/40",
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      "heading": "Individual investment plans for children",
      "url": "https://openlegislation.uk/finance-act-2011/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/41",
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      "number": "41",
      "heading": "Gift aid: increase of limits on total value of benefits associated with gifts",
      "url": "https://openlegislation.uk/finance-act-2011/section-41",
      "extent": null,
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    },
    {
      "path": "section/42",
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      "heading": "Enterprise investment scheme: amount of relief",
      "url": "https://openlegislation.uk/finance-act-2011/section-42",
      "extent": null,
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    },
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      "path": "section/43",
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      "number": "43",
      "heading": "Relief for expenditure on R&D by SMEs",
      "url": "https://openlegislation.uk/finance-act-2011/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/exemptions-and-reliefs"
    },
    {
      "path": "part/2/crossheading/chargeable-gains",
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      "heading": "Chargeable gains",
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    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Value shifting",
      "url": "https://openlegislation.uk/finance-act-2011/section-44",
      "extent": null,
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      "parent": "part/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/45",
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      "heading": "Company ceasing to be member of a group",
      "url": "https://openlegislation.uk/finance-act-2011/section-45",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/46",
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      "number": "46",
      "heading": "Pre-entry losses",
      "url": "https://openlegislation.uk/finance-act-2011/section-46",
      "extent": null,
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      "parent": "part/2/crossheading/chargeable-gains"
    },
    {
      "path": "part/2/crossheading/foreign-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Foreign profits",
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    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Controlled foreign companies",
      "url": "https://openlegislation.uk/finance-act-2011/section-47",
      "extent": null,
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      "parent": "part/2/crossheading/foreign-profits"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Profits of foreign permanent establishments etc",
      "url": "https://openlegislation.uk/finance-act-2011/section-48",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/foreign-profits"
    },
    {
      "path": "part/2/crossheading/investment-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Meaning of “investment trust”",
      "url": "https://openlegislation.uk/finance-act-2011/section-49",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/investment-trusts"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Power to make provision about treatment of transactions",
      "url": "https://openlegislation.uk/finance-act-2011/section-50",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/investment-trusts"
    },
    {
      "path": "part/2/crossheading/miscellaneous",
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      "heading": "Miscellaneous",
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    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Taxable benefits: calculating the appropriate percentage for cars",
      "url": "https://openlegislation.uk/finance-act-2011/section-51",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/miscellaneous"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Furnished holiday lettings",
      "url": "https://openlegislation.uk/finance-act-2011/section-52",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/miscellaneous"
    },
    {
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