{
  "url": "https://openlegislation.uk/finance-act-2017",
  "json_url": "https://openlegislation.uk/finance-act-2017.json",
  "id": "ukpga/2017/10",
  "title": "Finance Act 2017",
  "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": "2017 c. 10",
  "type": "ukpga",
  "year": "2017",
  "number": "10",
  "version": "current",
  "date": "2017-04-27",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2017/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Direct and indirect taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax-charge-and-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax charge and rates",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Income tax charge for tax year 2017-18",
      "url": "https://openlegislation.uk/finance-act-2017/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-and-rates"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Main rates of income tax for tax year 2017-18",
      "url": "https://openlegislation.uk/finance-act-2017/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-and-rates"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Default and savings rates of income tax for tax year 2017-18",
      "url": "https://openlegislation.uk/finance-act-2017/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-and-rates"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Starting rate limit for savings for tax year 2017-18",
      "url": "https://openlegislation.uk/finance-act-2017/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-and-rates"
    },
    {
      "path": "part/1/crossheading/corporation-tax-charge",
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    },
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      "path": "section/5",
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      "path": "part/1/crossheading/income-tax-general",
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      "heading": "Income tax: general",
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    },
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      "path": "section/6",
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      "number": "6",
      "heading": "Workers' services provided to public sector through intermediaries",
      "url": "https://openlegislation.uk/finance-act-2017/section-6",
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      "parent": "part/1/crossheading/income-tax-general"
    },
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      "path": "section/7",
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      "heading": "Optional remuneration arrangements",
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      "heading": "Taxable benefits: asset made available without transfer",
      "url": "https://openlegislation.uk/finance-act-2017/section-8",
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      "heading": "Overseas pensions",
      "url": "https://openlegislation.uk/finance-act-2017/section-9",
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    },
    {
      "path": "section/10",
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      "heading": "Pensions: offshore transfers",
      "url": "https://openlegislation.uk/finance-act-2017/section-10",
      "extent": null,
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      "parent": "part/1/crossheading/income-tax-general"
    },
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      "path": "section/11",
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      "heading": "Deduction of income tax at source",
      "url": "https://openlegislation.uk/finance-act-2017/section-11",
      "extent": null,
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    {
      "path": "part/1/crossheading/employee-shareholder-shares",
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      "heading": "Employee shareholder shares",
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    {
      "path": "section/12",
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      "heading": "Employee shareholder shares: amount treated as earnings",
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      "path": "section/13",
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      "heading": "Employee shareholder shares: abolition of CGT exemption",
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      "path": "section/14",
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      "heading": "Employee shareholder shares: purchase by company",
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      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employee-shareholder-shares"
    },
    {
      "path": "part/1/crossheading/disguised-remuneration",
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      "url": null,
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      "parent": "part/1"
    },
    {
      "path": "section/15",
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      "heading": "Employment income provided through third parties",
      "url": "https://openlegislation.uk/finance-act-2017/section-15",
      "extent": null,
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      "parent": "part/1/crossheading/disguised-remuneration"
    },
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      "path": "part/1/crossheading/indirect-taxes",
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    },
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      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "VAT: zero-rating of adapted motor vehicles etc",
      "url": "https://openlegislation.uk/finance-act-2017/section-16",
      "extent": null,
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      "parent": "part/1/crossheading/indirect-taxes"
    },
    {
      "path": "section/17",
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      "heading": "Insurance premium tax: standard rate",
      "url": "https://openlegislation.uk/finance-act-2017/section-17",
      "extent": null,
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    },
    {
      "path": "section/18",
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      "heading": "Insurance premium tax: anti-forestalling provision",
      "url": "https://openlegislation.uk/finance-act-2017/section-18",
      "extent": null,
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    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Air passenger duty: rates from 1 April 2017",
      "url": "https://openlegislation.uk/finance-act-2017/section-19",
      "extent": null,
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    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Vehicle excise duty: rates",
      "url": "https://openlegislation.uk/finance-act-2017/section-20",
      "extent": null,
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      "parent": "part/1/crossheading/indirect-taxes"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Alcoholic liquor duties: rates",
      "url": "https://openlegislation.uk/finance-act-2017/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/indirect-taxes"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Tobacco products duty: rates",
      "url": "https://openlegislation.uk/finance-act-2017/section-22",
      "extent": null,
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      "parent": "part/1/crossheading/indirect-taxes"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Tobacco products duty: minimum excise duty",
      "url": "https://openlegislation.uk/finance-act-2017/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/indirect-taxes"
    },
    {
      "path": "part/1/crossheading/avoidance",
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      "heading": "Avoidance",
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    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Promoters of tax avoidance schemes: threshold conditions etc",
      "url": "https://openlegislation.uk/finance-act-2017/section-24",
      "extent": null,
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      "parent": "part/1/crossheading/avoidance"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Soft drinks industry levy",
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    {
      "path": "part/2/crossheading/introductory",
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    },
    {
      "path": "section/25",
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      "heading": "Soft drinks industry levy",
      "url": "https://openlegislation.uk/finance-act-2017/section-25",
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      "parent": "part/2/crossheading/introductory"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "“Soft drink” and “package”",
      "url": "https://openlegislation.uk/finance-act-2017/section-26",
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    },
    {
      "path": "section/27",
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      "number": "27",
      "heading": "Meaning of “prepared drink”",
      "url": "https://openlegislation.uk/finance-act-2017/section-27",
      "extent": null,
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      "parent": "part/2/crossheading/introductory"
    },
    {
      "path": "part/2/crossheading/chargeable-soft-drinks",
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      "heading": "Chargeable soft drinks",
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      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Meaning of “chargeable soft drink”",
      "url": "https://openlegislation.uk/finance-act-2017/section-28",
      "extent": null,
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      "parent": "part/2/crossheading/chargeable-soft-drinks"
    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "Sugar content condition",
      "url": "https://openlegislation.uk/finance-act-2017/section-29",
      "extent": null,
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      "parent": "part/2/crossheading/chargeable-soft-drinks"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Exempt soft drinks",
      "url": "https://openlegislation.uk/finance-act-2017/section-30",
      "extent": null,
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      "parent": "part/2/crossheading/chargeable-soft-drinks"
    },
    {
      "path": "part/2/crossheading/charging-of-the-soft-drinks-industry-levy",
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      "heading": "Charging of the soft drinks industry levy",
      "url": null,
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    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Charge to soft drinks industry levy",
      "url": "https://openlegislation.uk/finance-act-2017/section-31",
      "extent": null,
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      "parent": "part/2/crossheading/charging-of-the-soft-drinks-industry-levy"
    },
    {
      "path": "section/32",
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      "number": "32",
      "heading": "Chargeable events: soft drinks packaged in the UK",
      "url": "https://openlegislation.uk/finance-act-2017/section-32",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charging-of-the-soft-drinks-industry-levy"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Chargeable events: soft drinks imported into the UK",
      "url": "https://openlegislation.uk/finance-act-2017/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/charging-of-the-soft-drinks-industry-levy"
    },
    {
      "path": "section/34",
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      "heading": "Secondary warehousing regulations",
      "url": "https://openlegislation.uk/finance-act-2017/section-34",
      "extent": null,
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      "parent": "part/2/crossheading/charging-of-the-soft-drinks-industry-levy"
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    {
      "path": "section/35",
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      "heading": "Liability to pay the levy",
      "url": "https://openlegislation.uk/finance-act-2017/section-35",
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    {
      "path": "section/36",
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      "heading": "Levy rates",
      "url": "https://openlegislation.uk/finance-act-2017/section-36",
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      "parent": "part/2/crossheading/charging-of-the-soft-drinks-industry-levy"
    },
    {
      "path": "section/36A",
      "kind": "section",
      "number": "36A",
      "heading": "Determining levy rate for flavour concentrates",
      "url": "https://openlegislation.uk/finance-act-2017/section-36A",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charging-of-the-soft-drinks-industry-levy"
    },
    {
      "path": "part/2/crossheading/exemption-etc",
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      "number": null,
      "heading": "Exemption etc",
      "url": null,
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    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Small producer exemption",
      "url": "https://openlegislation.uk/finance-act-2017/section-37",
      "extent": null,
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      "parent": "part/2/crossheading/exemption-etc"
    },
    {
      "path": "section/38",
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      "heading": "Meaning of “small producer”",
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    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Tax credits",
      "url": "https://openlegislation.uk/finance-act-2017/section-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/exemption-etc"
    },
    {
      "path": "part/2/crossheading/registration",
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      "heading": "Registration",
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    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "The register",
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    },
    {
      "path": "section/41",
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      "number": "41",
      "heading": "Liability to register: packagers",
      "url": "https://openlegislation.uk/finance-act-2017/section-41",
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    },
    {
      "path": "section/42",
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      "heading": "Liability to register: producers",
      "url": "https://openlegislation.uk/finance-act-2017/section-42",
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      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Liability to register: imported chargeable soft drinks",
      "url": "https://openlegislation.uk/finance-act-2017/section-43",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Notification of liability and registration",
      "url": "https://openlegislation.uk/finance-act-2017/section-44",
      "extent": null,
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      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Voluntary registration: small producers",
      "url": "https://openlegislation.uk/finance-act-2017/section-45",
      "extent": null,
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      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Cancellation of registration under section 41, 42 or 43",
      "url": "https://openlegislation.uk/finance-act-2017/section-46",
      "extent": null,
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      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "section/47",
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      "number": "47",
      "heading": "Cancellation of voluntary registration",
      "url": "https://openlegislation.uk/finance-act-2017/section-47",
      "extent": null,
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      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "section/48",
      "kind": "section",
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      "heading": "Correction of the register",
      "url": "https://openlegislation.uk/finance-act-2017/section-48",
      "extent": null,
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      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Applications, notifications etc",
      "url": "https://openlegislation.uk/finance-act-2017/section-49",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/registration"
    },
    {
      "path": "part/2/crossheading/offences",
      "kind": "crossheading",
      "number": null,
      "heading": "Offences",
      "url": null,
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Fraudulent evasion",
      "url": "https://openlegislation.uk/finance-act-2017/section-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/offences"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Failure to notify registration liability",
      "url": "https://openlegislation.uk/finance-act-2017/section-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/offences"
    },
    {
      "path": "part/2/crossheading/administration-and-enforcement",
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      "heading": "Administration and enforcement",
      "url": null,
      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Payment, collection and recovery",
      "url": "https://openlegislation.uk/finance-act-2017/section-52",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/administration-and-enforcement"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Records",
      "url": "https://openlegislation.uk/finance-act-2017/section-53",
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