{
  "url": "https://openlegislation.uk/finance-act-2013",
  "json_url": "https://openlegislation.uk/finance-act-2013.json",
  "id": "ukpga/2013/29",
  "title": "Finance Act 2013",
  "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": "2013 c. 29",
  "type": "ukpga",
  "year": "2013",
  "number": "29",
  "version": "current",
  "date": "2013-07-17",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/chapter/1",
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      "url": null,
      "extent": null,
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    },
    {
      "path": "part/1/chapter/1/crossheading/income-tax",
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      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge for 2013-14",
      "url": "https://openlegislation.uk/finance-act-2013/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Personal allowance for 2013-14 for those born after 5 April 1948",
      "url": "https://openlegislation.uk/finance-act-2013/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/3",
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      "heading": "Basic rate limit for 2013-14",
      "url": "https://openlegislation.uk/finance-act-2013/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/income-tax"
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    {
      "path": "part/1/chapter/1/crossheading/corporation-tax",
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      "heading": "Small profits rate and fractions for financial year 2013",
      "url": "https://openlegislation.uk/finance-act-2013/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/corporation-tax"
    },
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      "path": "section/6",
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      "heading": "Main rate for financial year 2015",
      "url": "https://openlegislation.uk/finance-act-2013/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "part/1/chapter/1/crossheading/capital-allowances",
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      "heading": "Capital allowances",
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    },
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      "path": "section/7",
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      "heading": "Temporary increase in annual investment allowance",
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      "path": "part/1/chapter/2/crossheading/exemptions-and-reliefs",
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    },
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      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "London Anniversary Games",
      "url": "https://openlegislation.uk/finance-act-2013/section-8",
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      "path": "section/9",
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      "heading": "Glasgow Commonwealth Games",
      "url": "https://openlegislation.uk/finance-act-2013/section-9",
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      "status": null,
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      "path": "section/10",
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      "heading": "Expenses of elected representatives",
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      "path": "section/12",
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      "heading": "Childcare exemptions: meaning of disabled child",
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      "path": "section/13",
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      "heading": "Income tax exemption for universal credit",
      "url": "https://openlegislation.uk/finance-act-2013/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/exemptions-and-reliefs"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Tax advantaged employee share schemes",
      "url": "https://openlegislation.uk/finance-act-2013/section-14",
      "extent": null,
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      "path": "section/15",
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      "heading": "Abolition of tax relief for patent royalties",
      "url": "https://openlegislation.uk/finance-act-2013/section-15",
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      "status": null,
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      "path": "section/16",
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      "heading": "Limit on income tax reliefs",
      "url": "https://openlegislation.uk/finance-act-2013/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/exemptions-and-reliefs"
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    {
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      "heading": "Trade profits",
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    {
      "path": "section/17",
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      "heading": "Cash basis for small businesses",
      "url": "https://openlegislation.uk/finance-act-2013/section-17",
      "extent": null,
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    },
    {
      "path": "section/18",
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      "heading": "Deductions allowable at a fixed rate",
      "url": "https://openlegislation.uk/finance-act-2013/section-18",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/1/chapter/2/crossheading/other-provisions",
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      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Employment income: duties performed in the UK and overseas",
      "url": "https://openlegislation.uk/finance-act-2013/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Remittance basis: exempt property",
      "url": "https://openlegislation.uk/finance-act-2013/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Payments on account",
      "url": "https://openlegislation.uk/finance-act-2013/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Arrangements made by intermediaries",
      "url": "https://openlegislation.uk/finance-act-2013/section-22",
      "extent": null,
      "status": null,
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    },
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      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Taxable benefit of cars: the appropriate percentage",
      "url": "https://openlegislation.uk/finance-act-2013/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Gains from contracts for life insurance etc",
      "url": "https://openlegislation.uk/finance-act-2013/section-24",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Qualifying insurance policies",
      "url": "https://openlegislation.uk/finance-act-2013/section-25",
      "extent": null,
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      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Transfer of assets abroad",
      "url": "https://openlegislation.uk/finance-act-2013/section-26",
      "extent": null,
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      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/27",
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      "heading": "Payments of interest",
      "url": "https://openlegislation.uk/finance-act-2013/section-27",
      "extent": null,
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    },
    {
      "path": "section/28",
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      "heading": "Disguised interest",
      "url": "https://openlegislation.uk/finance-act-2013/section-28",
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    {
      "path": "part/1/chapter/3",
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      "path": "part/1/chapter/3/crossheading/losses-other-reliefs-and-deductions",
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      "heading": "Losses, other reliefs and deductions",
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    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "Restriction on surrender of losses: controlled foreign company cases",
      "url": "https://openlegislation.uk/finance-act-2013/section-29",
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      "parent": "part/1/chapter/3/crossheading/losses-other-reliefs-and-deductions"
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      "path": "section/30",
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      "number": "30",
      "heading": "Loss relief surrenderable by non-UK resident established in EEA state",
      "url": "https://openlegislation.uk/finance-act-2013/section-30",
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    {
      "path": "section/31",
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      "number": "31",
      "heading": "Arrangements for transfers of companies",
      "url": "https://openlegislation.uk/finance-act-2013/section-31",
      "extent": null,
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      "parent": "part/1/chapter/3/crossheading/losses-other-reliefs-and-deductions"
    },
    {
      "path": "section/32",
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      "heading": "Change in company ownership: company reconstructions",
      "url": "https://openlegislation.uk/finance-act-2013/section-32",
      "extent": null,
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      "parent": "part/1/chapter/3/crossheading/losses-other-reliefs-and-deductions"
    },
    {
      "path": "section/33",
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      "heading": "Change in company ownership: shell companies",
      "url": "https://openlegislation.uk/finance-act-2013/section-33",
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      "parent": "part/1/chapter/3/crossheading/losses-other-reliefs-and-deductions"
    },
    {
      "path": "section/34",
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      "heading": "Transfer of deductions",
      "url": "https://openlegislation.uk/finance-act-2013/section-34",
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    {
      "path": "section/35",
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      "number": "35",
      "heading": "R&D expenditure credits",
      "url": "https://openlegislation.uk/finance-act-2013/section-35",
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    {
      "path": "section/36",
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      "number": "36",
      "heading": "Relief for television production and video games development",
      "url": "https://openlegislation.uk/finance-act-2013/section-36",
      "extent": null,
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    },
    {
      "path": "part/1/chapter/3/crossheading/exemption-from-charge",
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      "url": null,
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      "parent": "part/1/chapter/3"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Health service bodies: exemption",
      "url": "https://openlegislation.uk/finance-act-2013/section-37",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/exemption-from-charge"
    },
    {
      "path": "section/38",
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      "heading": "Chief constables etc (England and Wales): exemption",
      "url": "https://openlegislation.uk/finance-act-2013/section-38",
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      "parent": "part/1/chapter/3/crossheading/exemption-from-charge"
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    {
      "path": "part/1/chapter/3/crossheading/other-provisions",
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    },
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      "path": "section/39",
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      "number": "39",
      "heading": "Real estate investment trusts: UK REITs which invest in other UK REITs",
      "url": "https://openlegislation.uk/finance-act-2013/section-39",
      "extent": null,
      "status": null,
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    },
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      "path": "section/40",
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      "number": "40",
      "heading": "Corporation tax relief for employee share acquisitions etc",
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      "extent": null,
      "status": null,
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      "path": "section/41",
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      "number": "41",
      "heading": "Derivative contracts: property total return swaps etc",
      "url": "https://openlegislation.uk/finance-act-2013/section-41",
      "extent": null,
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      "path": "section/42",
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      "number": "42",
      "heading": "Corporation tax: tax mismatch schemes",
      "url": "https://openlegislation.uk/finance-act-2013/section-42",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/other-provisions"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Tier two capital",
      "url": "https://openlegislation.uk/finance-act-2013/section-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/chapter/3/crossheading/other-provisions"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Financing costs and income: group treasury companies",
      "url": "https://openlegislation.uk/finance-act-2013/section-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/chapter/3/crossheading/other-provisions"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Condition for company to be an “investment trust”",
      "url": "https://openlegislation.uk/finance-act-2013/section-45",
      "extent": null,
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      "parent": "part/1/chapter/3/crossheading/other-provisions"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Community amateur sports clubs",
      "url": "https://openlegislation.uk/finance-act-2013/section-46",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/other-provisions"
    },
    {
      "path": "part/1/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Pensions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc",
      "url": "https://openlegislation.uk/finance-act-2013/section-47",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Lifetime allowance charge: new standard lifetime allowance for the tax year 2014-15 and subsequent tax years",
      "url": "https://openlegislation.uk/finance-act-2013/section-48",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Annual allowance: new annual allowance for the tax year 2014-15 and subsequent tax years",
      "url": "https://openlegislation.uk/finance-act-2013/section-49",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Drawdown pensions and dependants' drawdown pensions",
      "url": "https://openlegislation.uk/finance-act-2013/section-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Bridging pensions",
      "url": "https://openlegislation.uk/finance-act-2013/section-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Abolition of contracting out of state second pension: consequential amendments etc",
      "url": "https://openlegislation.uk/finance-act-2013/section-52",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/53",
      "kind": "section",
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      "heading": "Overseas pension schemes: general",
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      "heading": "Election to be treated as domiciled in United Kingdom",
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      "parent": "part/4/crossheading/inheritance-tax"
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      "path": "section/178",
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      "parent": "part/4/crossheading/inheritance-tax"
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      "path": "section/180",
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      "path": "part/4/crossheading/tobacco",
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      "path": "section/181",
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      "path": "section/182",
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      "path": "part/4/crossheading/gambling",
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      "path": "section/183",
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      "path": "section/184",
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      "number": "184",
      "heading": "Combined bingo",
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      "parent": "part/4/crossheading/gambling"
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      "path": "part/4/crossheading/air-passenger-duty",
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      "heading": "Air passenger duty",
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      "path": "section/185",
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      "heading": "Air passenger duty: rates of duty from 1 April 2013",
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      "path": "section/186",
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      "path": "part/4/crossheading/vehicle-excise-duty",
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      "path": "section/188",
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      "path": "part/4/crossheading/value-added-tax",
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      "path": "part/4/crossheading/landfill-tax",
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      "path": "part/4/crossheading/climate-change-levy",
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      "heading": "Climate change levy: supplies subject to carbon price support rates etc",
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      "path": "part/4/crossheading/insurance-premium-tax",
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      "path": "section/203",
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      "path": "section/204",
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      "path": "section/205",
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      "path": "section/206",
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      "path": "section/209",
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      "heading": "Counteracting the tax advantages",
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      "path": "section/209AB",
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      "path": "section/209ABA",
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      "path": "section/209AC",
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      "path": "section/209A",
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      "path": "section/209E",
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      "path": "section/209F",
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