{
  "url": "https://openlegislation.uk/finance-act-2018",
  "json_url": "https://openlegislation.uk/finance-act-2018.json",
  "id": "ukpga/2018/3",
  "title": "Finance Act 2018",
  "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": "2018 c. 3",
  "type": "ukpga",
  "year": "2018",
  "number": "3",
  "version": "current",
  "date": "2018-03-15",
  "revised": true,
  "valid_from": "2026-03-18",
  "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-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Direct taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax-and-corporation-tax-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax and corporation tax: charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Income tax charge for tax year 2018-19",
      "url": "https://openlegislation.uk/finance-act-2018/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-and-corporation-tax-charge"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Corporation tax charge for financial year 2019",
      "url": "https://openlegislation.uk/finance-act-2018/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-and-corporation-tax-charge"
    },
    {
      "path": "part/1/crossheading/income-tax-rates-and-allowances",
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      "number": null,
      "heading": "Income tax: rates and allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Main rates of income tax for tax year 2018-19",
      "url": "https://openlegislation.uk/finance-act-2018/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "section/4",
      "kind": "section",
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      "heading": "Default and savings rates of income tax for tax year 2018-19",
      "url": "https://openlegislation.uk/finance-act-2018/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "section/5",
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      "heading": "Starting rate limit for savings for tax year 2018-19",
      "url": "https://openlegislation.uk/finance-act-2018/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "section/6",
      "kind": "section",
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      "heading": "Transfer of tax allowance after death of spouse or civil partner",
      "url": "https://openlegislation.uk/finance-act-2018/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-rates-and-allowances"
    },
    {
      "path": "part/1/crossheading/employment",
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      "heading": "Employment",
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    },
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      "path": "section/7",
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      "heading": "Deductions from seafarers' earnings",
      "url": "https://openlegislation.uk/finance-act-2018/section-7",
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      "path": "section/8",
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      "heading": "Exemption for armed forces' accommodation allowances",
      "url": "https://openlegislation.uk/finance-act-2018/section-8",
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    },
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      "path": "section/9",
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      "heading": "Benefits in kind: diesel cars",
      "url": "https://openlegislation.uk/finance-act-2018/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment"
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      "path": "section/10",
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      "number": "10",
      "heading": "Termination payments: foreign service",
      "url": "https://openlegislation.uk/finance-act-2018/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment"
    },
    {
      "path": "part/1/crossheading/disguised-remuneration",
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      "heading": "Disguised remuneration",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/11",
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      "heading": "Employment income provided through third parties",
      "url": "https://openlegislation.uk/finance-act-2018/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-remuneration"
    },
    {
      "path": "section/12",
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      "heading": "Trading income provided through third parties",
      "url": "https://openlegislation.uk/finance-act-2018/section-12",
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    },
    {
      "path": "part/1/crossheading/pensions",
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      "heading": "Pensions",
      "url": null,
      "extent": null,
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    },
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      "path": "section/13",
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      "heading": "Pension schemes",
      "url": "https://openlegislation.uk/finance-act-2018/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "part/1/crossheading/investments",
      "kind": "crossheading",
      "number": null,
      "heading": "Investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "EIS, SEIS and VCT reliefs: risk to capital",
      "url": "https://openlegislation.uk/finance-act-2018/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/investments"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "EIS, SI and VCT reliefs: relevant investments",
      "url": "https://openlegislation.uk/finance-act-2018/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/investments"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "EIS and VCT reliefs: knowledge-intensive companies",
      "url": "https://openlegislation.uk/finance-act-2018/section-16",
      "extent": null,
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      "parent": "part/1/crossheading/investments"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "VCTs: further amendments",
      "url": "https://openlegislation.uk/finance-act-2018/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/investments"
    },
    {
      "path": "part/1/crossheading/partnerships",
      "kind": "crossheading",
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      "heading": "Partnerships",
      "url": null,
      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Partnerships",
      "url": "https://openlegislation.uk/finance-act-2018/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/partnerships"
    },
    {
      "path": "part/1/crossheading/corporation-tax",
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      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Research and development expenditure credit",
      "url": "https://openlegislation.uk/finance-act-2018/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Intangible fixed assets: realisation involving non-monetary receipt",
      "url": "https://openlegislation.uk/finance-act-2018/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Intangible fixed assets: transactions between related parties",
      "url": "https://openlegislation.uk/finance-act-2018/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Oil activities: tariff receipts etc",
      "url": "https://openlegislation.uk/finance-act-2018/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Hybrid and other mismatches",
      "url": "https://openlegislation.uk/finance-act-2018/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Corporate interest restriction",
      "url": "https://openlegislation.uk/finance-act-2018/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Education Authority of Northern Ireland",
      "url": "https://openlegislation.uk/finance-act-2018/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/crossheading/chargeable-gains",
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      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Freezing of indexation allowance for gains chargeable to corporation tax",
      "url": "https://openlegislation.uk/finance-act-2018/section-26",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/27",
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      "heading": "Assets transfer to non-resident company: reorganisations of share capital etc",
      "url": "https://openlegislation.uk/finance-act-2018/section-27",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/28",
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      "heading": "Depreciatory transactions within a group of companies",
      "url": "https://openlegislation.uk/finance-act-2018/section-28",
      "extent": null,
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      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "part/1/crossheading/capital-allowances",
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      "heading": "Capital allowances",
      "url": null,
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    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "First-year tax credits",
      "url": "https://openlegislation.uk/finance-act-2018/section-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/capital-allowances"
    },
    {
      "path": "part/1/crossheading/double-taxation-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Double taxation relief",
      "url": null,
      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Reduction of relief in cases where losses relieved sideways etc",
      "url": "https://openlegislation.uk/finance-act-2018/section-30",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/31",
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      "heading": "Countering effect of avoidance arrangements",
      "url": "https://openlegislation.uk/finance-act-2018/section-31",
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      "parent": "part/1/crossheading/double-taxation-relief"
    },
    {
      "path": "section/32",
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      "heading": "Double taxation arrangements specified by Order in Council",
      "url": "https://openlegislation.uk/finance-act-2018/section-32",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/double-taxation-relief"
    },
    {
      "path": "part/1/crossheading/miscellaneous",
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      "heading": "Miscellaneous",
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    },
    {
      "path": "section/33",
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      "heading": "Bank levy",
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      "extent": null,
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    {
      "path": "section/34",
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      "heading": "Debt traded on a multilateral trading facility",
      "url": "https://openlegislation.uk/finance-act-2018/section-34",
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    {
      "path": "section/35",
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      "heading": "Settlements: anti-avoidance etc",
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      "extent": null,
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    },
    {
      "path": "section/36",
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      "number": "36",
      "heading": "Fixed rate deduction for expenditure on vehicles etc",
      "url": "https://openlegislation.uk/finance-act-2018/section-36",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/miscellaneous"
    },
    {
      "path": "section/37",
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      "heading": "Carried interest",
      "url": "https://openlegislation.uk/finance-act-2018/section-37",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/miscellaneous"
    },
    {
      "path": "part/2",
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      "number": "2",
      "heading": "Indirect taxes",
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    },
    {
      "path": "part/2/crossheading/value-added-tax",
      "kind": "crossheading",
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      "heading": "Value added tax",
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      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Online marketplaces",
      "url": "https://openlegislation.uk/finance-act-2018/section-38",
      "extent": null,
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      "parent": "part/2/crossheading/value-added-tax"
    },
    {
      "path": "section/39",
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      "heading": "VAT refunds to public authorities",
      "url": "https://openlegislation.uk/finance-act-2018/section-39",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/value-added-tax"
    },
    {
      "path": "part/2/crossheading/stamp-duty-land-tax",
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      "number": null,
      "heading": "Stamp duty land tax",
      "url": null,
      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Higher rates for additional dwellings",
      "url": "https://openlegislation.uk/finance-act-2018/section-40",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/41",
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      "heading": "Relief for first-time buyers",
      "url": "https://openlegislation.uk/finance-act-2018/section-41",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "part/2/crossheading/landfill-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Landfill tax",
      "url": null,
      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Landfill tax: disposals not made at landfill sites, etc",
      "url": "https://openlegislation.uk/finance-act-2018/section-42",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/landfill-tax"
    },
    {
      "path": "part/2/crossheading/excise-duties",
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      "number": null,
      "heading": "Excise duties",
      "url": null,
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    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Air passenger duty: rates of duty from 1 April 2019",
      "url": "https://openlegislation.uk/finance-act-2018/section-43",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/excise-duties"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc",
      "url": "https://openlegislation.uk/finance-act-2018/section-44",
      "extent": null,
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      "parent": "part/2/crossheading/excise-duties"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Tobacco products duty: rates",
      "url": "https://openlegislation.uk/finance-act-2018/section-45",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/excise-duties"
    },
    {
      "path": "part/3",
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      "heading": "Miscellaneous and final",
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    },
    {
      "path": "part/3/crossheading/customs-enforcement-powers",
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      "number": null,
      "heading": "Customs enforcement powers",
      "url": null,
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      "parent": "part/3"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Power to enter premises and inspect goods",
      "url": "https://openlegislation.uk/finance-act-2018/section-46",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/customs-enforcement-powers"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Power to search vehicles or vessels",
      "url": "https://openlegislation.uk/finance-act-2018/section-47",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/customs-enforcement-powers"
    },
    {
      "path": "part/3/crossheading/updating-of-statutory-references",
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      "number": null,
      "heading": "Updating of statutory references",
      "url": null,
      "extent": null,
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      "parent": "part/3"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "CO2 emissions figures etc",
      "url": "https://openlegislation.uk/finance-act-2018/section-48",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/updating-of-statutory-references"
    },
    {
      "path": "part/3/crossheading/final",
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      "heading": "Final",
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      "parent": "part/3"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-act-2018/section-49",
      "extent": null,
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      "parent": "part/3/crossheading/final"
    },
    {
      "path": "section/50",
      "kind": "section",
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