{
  "url": "https://openlegislation.uk/finance-act-2014",
  "json_url": "https://openlegislation.uk/finance-act-2014.json",
  "id": "ukpga/2014/26",
  "title": "Finance Act 2014",
  "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": "2014 c. 26",
  "type": "ukpga",
  "year": "2014",
  "number": "26",
  "version": "current",
  "date": "2014-07-17",
  "revised": true,
  "valid_from": "2026-06-25",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 30,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "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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      "extent": null,
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    },
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      "heading": "Charge, rates, basic rate limit and personal allowance for 2014-15",
      "url": "https://openlegislation.uk/finance-act-2014/section-1",
      "extent": null,
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      "parent": "part/1/chapter/1/crossheading/income-tax"
    },
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      "path": "section/2",
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      "number": "2",
      "heading": "Basic rate limit for 2015-16 and personal allowances from 2015",
      "url": "https://openlegislation.uk/finance-act-2014/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "section/3",
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      "number": "3",
      "heading": "The starting rate for savings and the savings rate limit",
      "url": "https://openlegislation.uk/finance-act-2014/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/4",
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      "heading": "Indexation of limits and allowances under ITA 2007",
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      "heading": "Charge for financial year 2015",
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      "status": null,
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    },
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      "path": "section/6",
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      "heading": "Small profits rate and fractions for financial year 2014",
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      "status": null,
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      "path": "part/1/chapter/1/crossheading/capital-gains-tax",
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      "path": "section/9",
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      "status": null,
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      "path": "part/1/chapter/1/crossheading/capital-allowances",
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      "heading": "Tax relief for married couples and civil partners",
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      "path": "section/12",
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      "heading": "Recommended medical treatment",
      "url": "https://openlegislation.uk/finance-act-2014/section-12",
      "extent": null,
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    },
    {
      "path": "section/13",
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      "number": "13",
      "heading": "Relief for loan interest: loan to buy interest in close company",
      "url": "https://openlegislation.uk/finance-act-2014/section-13",
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      "status": null,
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    },
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      "path": "section/14",
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      "heading": "Relief for loan interest: loan to buy interest in employee-controlled company",
      "url": "https://openlegislation.uk/finance-act-2014/section-14",
      "extent": null,
      "status": null,
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    {
      "path": "part/1/chapter/2/crossheading/other-provisions",
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      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Restrictions on remittance basis",
      "url": "https://openlegislation.uk/finance-act-2014/section-15",
      "extent": null,
      "status": null,
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    },
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      "path": "section/16",
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      "number": "16",
      "heading": "Treatment of agency workers",
      "url": "https://openlegislation.uk/finance-act-2014/section-16",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/17",
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      "heading": "Recovery under PAYE regulations from certain company officers",
      "url": "https://openlegislation.uk/finance-act-2014/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Employment intermediaries: information powers and related penalties",
      "url": "https://openlegislation.uk/finance-act-2014/section-18",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Payments by employer on account of tax where deduction not possible",
      "url": "https://openlegislation.uk/finance-act-2014/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "PAYE obligations of UK intermediary in cases involving non-UK employer",
      "url": "https://openlegislation.uk/finance-act-2014/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Oil and gas workers on the continental shelf: operation of PAYE",
      "url": "https://openlegislation.uk/finance-act-2014/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Threshold for benefit of loan to be treated as earnings",
      "url": "https://openlegislation.uk/finance-act-2014/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Taxable benefits: cars, vans and related benefits",
      "url": "https://openlegislation.uk/finance-act-2014/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Cars: the appropriate percentage",
      "url": "https://openlegislation.uk/finance-act-2014/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Cars and vans: payments for private use",
      "url": "https://openlegislation.uk/finance-act-2014/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "part/1/chapter/3",
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      "heading": "Corporation tax: general",
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/26",
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      "heading": "Release of debts: stabilisation powers under Banking Act 2009",
      "url": "https://openlegislation.uk/finance-act-2014/section-26",
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    {
      "path": "section/27",
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      "heading": "Holdings treated as rights under loan relationships",
      "url": "https://openlegislation.uk/finance-act-2014/section-27",
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    {
      "path": "section/28",
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      "heading": "De-grouping charges (loan relationships etc)",
      "url": "https://openlegislation.uk/finance-act-2014/section-28",
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    {
      "path": "section/29",
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      "heading": "Disguised distribution arrangements involving derivative contracts",
      "url": "https://openlegislation.uk/finance-act-2014/section-29",
      "extent": null,
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    {
      "path": "section/30",
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      "heading": "Avoidance schemes involving the transfer of corporate profits",
      "url": "https://openlegislation.uk/finance-act-2014/section-30",
      "extent": null,
      "status": null,
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    {
      "path": "section/31",
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      "number": "31",
      "heading": "R&D tax credits for small or medium-sized enterprises",
      "url": "https://openlegislation.uk/finance-act-2014/section-31",
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    {
      "path": "section/32",
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      "number": "32",
      "heading": "Film tax relief",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/33",
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      "heading": "Television tax relief: activities to be treated as separate trade",
      "url": "https://openlegislation.uk/finance-act-2014/section-33",
      "extent": null,
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    },
    {
      "path": "section/34",
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      "heading": "Video games development",
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      "extent": null,
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    {
      "path": "section/35",
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      "heading": "Community amateur sports clubs",
      "url": "https://openlegislation.uk/finance-act-2014/section-35",
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    {
      "path": "section/36",
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      "heading": "Tax relief for theatrical production",
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    {
      "path": "section/37",
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      "heading": "Changes in company ownership",
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    {
      "path": "section/38",
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      "heading": "Transfer of deductions: research and development allowances",
      "url": "https://openlegislation.uk/finance-act-2014/section-38",
      "extent": null,
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    {
      "path": "section/39",
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      "heading": "Tax treatment of financing costs and income",
      "url": "https://openlegislation.uk/finance-act-2014/section-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "Determination of beneficial entitlement for purposes of group relief",
      "url": "https://openlegislation.uk/finance-act-2014/section-40",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/1/chapter/4",
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      "path": "part/1/chapter/4/crossheading/pensions",
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      "heading": "Pensions",
      "url": null,
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    },
    {
      "path": "section/41",
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      "heading": "Pension flexibility: drawdown",
      "url": "https://openlegislation.uk/finance-act-2014/section-41",
      "extent": null,
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      "parent": "part/1/chapter/4/crossheading/pensions"
    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": "Pension flexibility: taking low-value pension rights as lump sum",
      "url": "https://openlegislation.uk/finance-act-2014/section-42",
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    {
      "path": "section/43",
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      "heading": "Pension flexibility: further amendments",
      "url": "https://openlegislation.uk/finance-act-2014/section-43",
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      "path": "section/44",
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      "heading": "Transitional provision for new standard lifetime allowance for 2014-15 etc",
      "url": "https://openlegislation.uk/finance-act-2014/section-44",
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    },
    {
      "path": "section/45",
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      "heading": "Taxable specific income: effect on pension input amount for non-UK schemes",
      "url": "https://openlegislation.uk/finance-act-2014/section-45",
      "extent": null,
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      "parent": "part/1/chapter/4/crossheading/pensions"
    },
    {
      "path": "section/46",
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      "number": "46",
      "heading": "Pension schemes",
      "url": "https://openlegislation.uk/finance-act-2014/section-46",
      "extent": null,
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      "parent": "part/1/chapter/4/crossheading/pensions"
    },
    {
      "path": "part/1/chapter/4/crossheading/sporting-events",
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      "number": null,
      "heading": "Sporting events",
      "url": null,
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    },
    {
      "path": "section/47",
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      "number": "47",
      "heading": "Glasgow Grand Prix",
      "url": "https://openlegislation.uk/finance-act-2014/section-47",
      "extent": null,
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    },
    {
      "path": "section/48",
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      "heading": "Major sporting events: power to provide for tax exemptions",
      "url": "https://openlegislation.uk/finance-act-2014/section-48",
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      "parent": "part/1/chapter/4/crossheading/sporting-events"
    },
    {
      "path": "part/1/chapter/4/crossheading/employee-share-schemes",
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      "heading": "Employee share schemes",
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    },
    {
      "path": "section/49",
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      "number": "49",
      "heading": "Share incentive plans: increases in maximum annual awards etc",
      "url": "https://openlegislation.uk/finance-act-2014/section-49",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4/crossheading/employee-share-schemes"
    },
    {
      "path": "section/50",
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      "number": "50",
      "heading": "Share incentive plans: power to adjust maximum annual awards etc",
      "url": "https://openlegislation.uk/finance-act-2014/section-50",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4/crossheading/employee-share-schemes"
    },
    {
      "path": "section/51",
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      "number": "51",
      "heading": "Employee share schemes",
      "url": "https://openlegislation.uk/finance-act-2014/section-51",
      "extent": null,
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      "parent": "part/1/chapter/4/crossheading/employee-share-schemes"
    },
    {
      "path": "section/52",
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      "heading": "Employment-related securities etc",
      "url": "https://openlegislation.uk/finance-act-2014/section-52",
      "extent": null,
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      "parent": "part/1/chapter/4/crossheading/employee-share-schemes"
    },
    {
      "path": "part/1/chapter/4/crossheading/investment-reliefs",
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      "heading": "Investment reliefs",
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    },
    {
      "path": "section/53",
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      "number": "53",
      "heading": "Venture capital trusts",
      "url": "https://openlegislation.uk/finance-act-2014/section-53",
      "extent": null,
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      "parent": "part/1/chapter/4/crossheading/investment-reliefs"
    },
    {
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      "heading": "Aggregate penalties",
      "url": "https://openlegislation.uk/finance-act-2014/section-212",
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      "parent": "part/4/chapter/2/crossheading/penalties"
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    {
      "path": "section/213",
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      "heading": "Alteration of assessment of a section 208 or 208A penalty",
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      "heading": "Appeal against a section 208A penalty",
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      "path": "part/4/chapter/2/crossheading/partners-and-partnerships",
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      "path": "section/215",
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      "number": "215",
      "heading": "Follower notices: treatment of partners and partnerships",
      "url": "https://openlegislation.uk/finance-act-2014/section-215",
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      "status": null,
      "parent": "part/4/chapter/2/crossheading/partners-and-partnerships"
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      "heading": "Late appeal against final judicial ruling",
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      "path": "part/4/chapter/3",
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      "extent": "E+W+S+N.I.",
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      "path": "part/4/chapter/3/crossheading/accelerated-payment-notices",
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      "path": "section/219",
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      "heading": "Circumstances in which an accelerated payment notice may be given",
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      "parent": "part/4/chapter/3/crossheading/accelerated-payment-notices"
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      "path": "section/220",
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      "heading": "Content of notice given while a tax enquiry is in progress",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/accelerated-payment-notices"
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      "path": "section/221",
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      "heading": "Content of notice given pending an appeal",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/accelerated-payment-notices"
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      "path": "section/222",
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      "heading": "Representations about a notice",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/accelerated-payment-notices"
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    {
      "path": "part/4/chapter/3/crossheading/forms-of-accelerated-payment",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
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    {
      "path": "section/223",
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      "number": "223",
      "heading": "Effect of notice given while tax enquiry is in progress: accelerated payment",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/forms-of-accelerated-payment"
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      "path": "section/224",
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      "number": "224",
      "heading": "Restriction on powers to postpone tax payments pending initial appeal",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/forms-of-accelerated-payment"
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      "path": "section/225",
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      "number": "225",
      "heading": "Protection of the revenue pending further appeals",
      "url": "https://openlegislation.uk/finance-act-2014/section-225",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/forms-of-accelerated-payment"
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      "path": "chapter/3/crossheading/prevention-of-surrender-of-losses",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/4/chapter/3"
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      "path": "section/225A",
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      "path": "part/4/chapter/3/crossheading/penalties",
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      "extent": "E+W+S+N.I.",
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      "path": "section/226",
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      "parent": "part/4/chapter/3/crossheading/penalties"
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    {
      "path": "part/4/chapter/3/crossheading/withdrawal-etc-of-accelerated-payment-notice",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
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      "path": "section/227",
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      "heading": "Withdrawal, modification or suspension of accelerated payment notice",
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      "parent": "part/4/chapter/3/crossheading/withdrawal-etc-of-accelerated-payment-notice"
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      "path": "chapter/3/crossheading/group-relief-claims-after-accelerated-payment-notices",
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      "extent": "E+W+S+N.I.",
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      "path": "section/227A",
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      "parent": "chapter/3/crossheading/group-relief-claims-after-accelerated-payment-notices"
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      "path": "part/4/chapter/3/crossheading/partners-and-partnerships",
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      "extent": "E+W+S+N.I.",
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      "path": "section/228",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/partners-and-partnerships"
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      "path": "part/4/chapter/3/crossheading/defined-terms",
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      "heading": "Defined terms",
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      "extent": "E+W+S+N.I.",
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      "path": "section/229",
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      "path": "part/4/chapter/4",
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      "path": "part/4/chapter/4/crossheading/stamp-duty-land-tax-and-annual-tax-on-enveloped-dwellings",
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      "heading": "Stamp duty land tax and annual tax on enveloped dwellings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4"
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      "path": "section/230",
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      "heading": "Special case: stamp duty land tax",
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      "status": null,
      "parent": "part/4/chapter/4/crossheading/stamp-duty-land-tax-and-annual-tax-on-enveloped-dwellings"
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      "heading": "Special case: annual tax on enveloped dwellings",
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      "status": null,
      "parent": "part/4/chapter/4/crossheading/stamp-duty-land-tax-and-annual-tax-on-enveloped-dwellings"
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      "path": "part/4/chapter/4/crossheading/extension-of-part-by-order",
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      "path": "part/5",
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      "path": "part/5/crossheading/introduction",
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      "path": "section/236C",
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      "path": "section/236D",
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    {
      "path": "section/236H",
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      "number": "236H",
      "heading": "Publication",
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      "path": "section/236J",
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      "path": "section/236K",
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    {
      "path": "part/5/crossheading/conduct-notices",
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      "path": "section/237",
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      "path": "section/237A",
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      "path": "section/237D",
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      "number": "237D",
      "heading": "Judicial ruling upholding asserted tax advantage: effect on conduct notice which is provisional",
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      "path": "section/238",
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      "heading": "Contents of a conduct notice",
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      "path": "section/239",
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      "heading": "Duty of monitored promoter to notify clients etc of number",
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      "path": "part/5/crossheading/obtaining-information-and-documents",
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    {
      "type": "repealed",
      "affected_provisions": "s. 272A",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 208(1)"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}