{
  "url": "https://openlegislation.uk/finance-act-2015",
  "json_url": "https://openlegislation.uk/finance-act-2015.json",
  "id": "ukpga/2015/11",
  "title": "Finance Act 2015",
  "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": "2015 c. 11",
  "type": "ukpga",
  "year": "2015",
  "number": "11",
  "version": "current",
  "date": "2015-03-26",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2015/introduction",
      "extent": null,
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    },
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      "path": "part/1",
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      "heading": "Income tax, corporation tax and capital gains tax",
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    },
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    },
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      "heading": "Charge and rates for 2015-16",
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      "heading": "Limits and allowances for 2015-16",
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      "heading": "Personal allowances for 2015-16",
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      "path": "section/10",
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      "path": "section/15",
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      "heading": "Lump sums provided under armed forces early departure scheme",
      "url": "https://openlegislation.uk/finance-act-2015/section-15",
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      "path": "section/16",
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      "heading": "Bereavement support payment: exemption from income tax",
      "url": "https://openlegislation.uk/finance-act-2015/section-16",
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      "path": "section/17",
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      "path": "section/19",
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      "heading": "Arrangements offering a choice of capital or income return",
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      "heading": "Intermediaries and Gift Aid",
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      "extent": null,
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      "heading": "Disguised investment management fees",
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      "heading": "Miscellaneous loss relief",
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      "heading": "Exceptions from duty to deduct tax: qualifying private placements",
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      "path": "section/24",
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      "heading": "Increased remittance basis charge",
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    {
      "path": "section/25",
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      "heading": "Loan relationships: repeal of certain provisions relating to late interest etc",
      "url": "https://openlegislation.uk/finance-act-2015/section-25",
      "extent": null,
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      "path": "section/26",
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      "path": "section/27",
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      "path": "section/29",
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      "heading": "Film tax relief",
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      "path": "section/30",
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      "heading": "Reliefs for makers of children's television programmes",
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      "heading": "Television tax relief",
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      "path": "section/34",
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    {
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      "heading": "Rates of alcoholic liquor duties",
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      "path": "section/54",
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      "heading": "Wholesaling of controlled liquor",
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