{
  "url": "https://openlegislation.uk/finance-act-2020",
  "json_url": "https://openlegislation.uk/finance-act-2020.json",
  "id": "ukpga/2020/14",
  "title": "Finance Act 2020",
  "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": "2020 c. 14",
  "type": "ukpga",
  "year": "2020",
  "number": "14",
  "version": "current",
  "date": "2020-07-22",
  "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-2020/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/crossheading/income-tax-charge-rates-etc",
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      "heading": "Income tax charge, rates etc",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/1",
      "kind": "section",
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      "heading": "Income tax charge for tax year 2020-21",
      "url": "https://openlegislation.uk/finance-act-2020/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/2",
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      "heading": "Main rates of income tax for tax year 2020-21",
      "url": "https://openlegislation.uk/finance-act-2020/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/3",
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      "heading": "Default and savings rates of income tax for tax year 2020-21",
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      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/4",
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      "heading": "Starting rate limit for savings for tax year 2020-21",
      "url": "https://openlegislation.uk/finance-act-2020/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
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      "path": "part/1/crossheading/corporation-tax-charge-and-rates",
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      "url": "https://openlegislation.uk/finance-act-2020/section-5",
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    },
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      "path": "section/6",
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      "heading": "Corporation tax: charge and main rate for financial year 2021",
      "url": "https://openlegislation.uk/finance-act-2020/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax-charge-and-rates"
    },
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      "path": "part/1/crossheading/employment-income-and-social-security-income",
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      "heading": "Employment income and social security income",
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      "path": "section/7",
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      "heading": "Workers' services provided through intermediaries",
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      "path": "section/8",
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      "heading": "Determining the appropriate percentage for a car: tax year 2020-21 onwards",
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      "extent": null,
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      "path": "section/9",
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      "heading": "Determining the appropriate percentage for a car: tax year 2020-21 only",
      "url": "https://openlegislation.uk/finance-act-2020/section-9",
      "extent": null,
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    {
      "path": "section/10",
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      "heading": "Determining the appropriate percentage for a car: tax year 2021-22 only",
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      "extent": null,
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      "path": "section/11",
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      "heading": "Apprenticeship bursaries paid to persons leaving local authority care",
      "url": "https://openlegislation.uk/finance-act-2020/section-11",
      "extent": null,
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    {
      "path": "section/12",
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      "heading": "Tax treatment of certain Scottish social security benefits",
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      "path": "section/13",
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      "heading": "Power to exempt social security benefits from income tax",
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      "extent": null,
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    },
    {
      "path": "section/14",
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      "heading": "Voluntary office-holders: payments in respect of expenses",
      "url": "https://openlegislation.uk/finance-act-2020/section-14",
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    },
    {
      "path": "part/1/crossheading/loan-charge",
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      "number": null,
      "heading": "Loan charge",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Loan charge not to apply to loans or quasi-loans made before 9 December 2010",
      "url": "https://openlegislation.uk/finance-act-2020/section-15",
      "extent": null,
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    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Election for loan charge to be split over three tax years",
      "url": "https://openlegislation.uk/finance-act-2020/section-16",
      "extent": null,
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      "parent": "part/1/crossheading/loan-charge"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Loan charge reduced where underlying liability disclosed but unenforceable",
      "url": "https://openlegislation.uk/finance-act-2020/section-17",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Relief from interest on tax payable by a person subject to the loan charge",
      "url": "https://openlegislation.uk/finance-act-2020/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/loan-charge"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Minor amendments relating to the loan charge",
      "url": "https://openlegislation.uk/finance-act-2020/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/loan-charge"
    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Repaying sums paid to HMRC under agreements relating to certain loans etc",
      "url": "https://openlegislation.uk/finance-act-2020/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/loan-charge"
    },
    {
      "path": "section/21",
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      "number": "21",
      "heading": "Operation of the scheme",
      "url": "https://openlegislation.uk/finance-act-2020/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/loan-charge"
    },
    {
      "path": "part/1/crossheading/pensions",
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      "number": null,
      "heading": "Pensions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Annual allowance: tapered reduction",
      "url": "https://openlegislation.uk/finance-act-2020/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "part/1/crossheading/chargeable-gains",
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      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Entrepreneurs' relief",
      "url": "https://openlegislation.uk/finance-act-2020/section-23",
      "extent": null,
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      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/24",
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      "heading": "Relief on disposal of private residence",
      "url": "https://openlegislation.uk/finance-act-2020/section-24",
      "extent": null,
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      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/25",
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      "heading": "Corporate capital losses",
      "url": "https://openlegislation.uk/finance-act-2020/section-25",
      "extent": null,
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      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Quarterly instalment payments",
      "url": "https://openlegislation.uk/finance-act-2020/section-26",
      "extent": null,
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      "parent": "part/1/crossheading/chargeable-gains"
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      "path": "section/27",
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      "heading": "Relief from CGT for loans to traders",
      "url": "https://openlegislation.uk/finance-act-2020/section-27",
      "extent": null,
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      "parent": "part/1/crossheading/chargeable-gains"
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    {
      "path": "part/1/crossheading/reliefs-for-business",
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      "heading": "Reliefs for business",
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    },
    {
      "path": "section/28",
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      "heading": "Research and development expenditure credit",
      "url": "https://openlegislation.uk/finance-act-2020/section-28",
      "extent": null,
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      "parent": "part/1/crossheading/reliefs-for-business"
    },
    {
      "path": "section/29",
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      "heading": "Structures and buildings allowances: rate of relief",
      "url": "https://openlegislation.uk/finance-act-2020/section-29",
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    },
    {
      "path": "section/30",
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      "heading": "Structures and buildings allowances: miscellaneous amendments",
      "url": "https://openlegislation.uk/finance-act-2020/section-30",
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    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Intangible fixed assets: pre-FA 2002 assets etc",
      "url": "https://openlegislation.uk/finance-act-2020/section-31",
      "extent": null,
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      "parent": "part/1/crossheading/reliefs-for-business"
    },
    {
      "path": "part/1/crossheading/miscellaneous-measures-affecting-companies",
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      "heading": "Miscellaneous measures affecting companies",
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    },
    {
      "path": "section/32",
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      "heading": "Non-UK resident companies carrying on UK property businesses etc",
      "url": "https://openlegislation.uk/finance-act-2020/section-32",
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    },
    {
      "path": "section/33",
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      "heading": "Surcharge on banking companies: transferred-in losses",
      "url": "https://openlegislation.uk/finance-act-2020/section-33",
      "extent": null,
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      "parent": "part/1/crossheading/miscellaneous-measures-affecting-companies"
    },
    {
      "path": "section/34",
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      "heading": "CT payment plans for tax on certain transactions with EEA residents",
      "url": "https://openlegislation.uk/finance-act-2020/section-34",
      "extent": null,
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      "parent": "part/1/crossheading/miscellaneous-measures-affecting-companies"
    },
    {
      "path": "section/35",
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      "heading": "Changes to accounting standards affecting leases",
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    {
      "path": "part/1/crossheading/investments",
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    {
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      "heading": "Enterprise investment scheme: approved investment fund as nominee",
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      "path": "section/37",
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      "heading": "Gains from contracts for life insurance etc: top slicing relief",
      "url": "https://openlegislation.uk/finance-act-2020/section-37",
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      "path": "section/38",
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      "heading": "Losses on disposal of shares: abolition of requirement to be UK business",
      "url": "https://openlegislation.uk/finance-act-2020/section-38",
      "extent": null,
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      "parent": "part/1/crossheading/investments"
    },
    {
      "path": "part/2",
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      "heading": "Digital services tax",
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    {
      "path": "part/2/crossheading/introduction",
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    {
      "path": "section/39",
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      "heading": "Digital services tax: introduction",
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    {
      "path": "part/2/crossheading/digital-services-revenues-uk-digital-services-revenues-etc",
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    },
    {
      "path": "section/40",
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    {
      "path": "section/41",
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      "heading": "Meaning of “UK digital services revenues”",
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      "path": "section/42",
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      "heading": "UK digital services revenues: accommodation and land",
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      "path": "section/44",
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      "heading": "Meaning of “user” and “UK user”",
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      "path": "section/45",
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      "heading": "Exclusion for online financial marketplaces",
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    {
      "path": "part/2/crossheading/charge-to-tax",
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      "heading": "Charge to tax",
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    {
      "path": "section/46",
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      "heading": "Meaning of “the threshold conditions”",
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    {
      "path": "section/47",
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      "heading": "Charge to DST",
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    },
    {
      "path": "section/48",
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      "heading": "Alternative basis of charge",
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    },
    {
      "path": "section/49",
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      "heading": "Section 48: meaning of “relevant operating expenses”",
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      "path": "section/50",
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      "heading": "Relief for certain cross-border transactions",
      "url": "https://openlegislation.uk/finance-act-2020/section-50",
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      "parent": "part/2/crossheading/charge-to-tax"
    },
    {
      "path": "section/51",
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      "heading": "When DST is due and payable",
      "url": "https://openlegislation.uk/finance-act-2020/section-51",
      "extent": null,
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    },
    {
      "path": "part/2/crossheading/duty-to-submit-returns-etc",
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      "path": "section/52",
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      "heading": "Meaning of “the responsible member”",
      "url": "https://openlegislation.uk/finance-act-2020/section-52",
      "extent": null,
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    },
    {
      "path": "section/53",
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      "heading": "Continuity of obligations etc where change in the responsible member",
      "url": "https://openlegislation.uk/finance-act-2020/section-53",
      "extent": null,
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      "path": "section/54",
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      "parent": "part/2/crossheading/duty-to-submit-returns-etc"
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      "parent": "part/2/crossheading/duty-to-submit-returns-etc"
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      "parent": "part/2/crossheading/groups-parents-and-members"
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      "parent": "part/2/crossheading/groups-parents-and-members"
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      "path": "section/66",
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      "parent": "part/2/crossheading/supplementary"
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      "path": "section/67",
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      "parent": "part/2/crossheading/supplementary"
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      "path": "section/68",
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      "parent": "part/2/crossheading/supplementary"
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      "parent": "part/2/crossheading/supplementary"
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      "path": "section/71",
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      "path": "part/3",
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      "path": "part/3/crossheading/inheritance-tax",
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      "path": "section/74",
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      "parent": "part/3/crossheading/inheritance-tax"
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      "path": "section/75",
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      "heading": "Relief for payments to victims of persecution during Second World War era",
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      "parent": "part/3/crossheading/inheritance-tax"
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      "path": "part/3/crossheading/stamp-duty-land-tax",
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      "url": null,
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      "parent": "part/3"
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      "path": "section/76",
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      "status": null,
      "parent": "part/3/crossheading/stamp-duty-land-tax"
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    {
      "path": "part/3/crossheading/stamp-duty-and-stamp-duty-reserve-tax",
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      "heading": "Stamp duty and stamp duty reserve tax",
      "url": null,
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      "parent": "part/3"
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      "path": "section/77",
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      "parent": "part/3/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
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      "path": "section/78",
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      "heading": "SDRT: unlisted securities and connected persons",
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      "path": "section/79",
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      "parent": "part/3/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
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      "path": "part/3/crossheading/value-added-tax",
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      "path": "section/80",
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      "path": "part/3/crossheading/alcohol-liquor-duties",
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    {
      "path": "part/3/crossheading/tobacco-products-duty",
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      "path": "section/82",
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      "path": "part/3/crossheading/vehicle-taxes",
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      "path": "section/84",
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      "path": "section/85",
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      "path": "section/87",
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      "path": "section/88",
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      "path": "section/96",
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      "path": "part/3/crossheading/import-duty",
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      "path": "part/4/crossheading/insolvency",
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      "path": "section/99",
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      "path": "part/4/crossheading/joint-and-several-liability",
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      "path": "part/4/crossheading/compensation-schemes-etc",
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      "path": "section/102",
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