{
  "url": "https://openlegislation.uk/finance-act-2021",
  "json_url": "https://openlegislation.uk/finance-act-2021.json",
  "id": "ukpga/2021/26",
  "title": "Finance Act 2021",
  "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": "2021 c. 26",
  "type": "ukpga",
  "year": "2021",
  "number": "26",
  "version": "current",
  "date": "2021-06-10",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2021/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,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Income tax charge for tax year 2021-22",
      "url": "https://openlegislation.uk/finance-act-2021/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/2",
      "kind": "section",
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      "heading": "Main rates of income tax for tax year 2021-22",
      "url": "https://openlegislation.uk/finance-act-2021/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/3",
      "kind": "section",
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      "heading": "Default and savings rates of income tax for tax year 2021-22",
      "url": "https://openlegislation.uk/finance-act-2021/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Starting rate limit for savings for tax year 2021-22",
      "url": "https://openlegislation.uk/finance-act-2021/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/5",
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      "heading": "Basic rate limit and personal allowance for future tax years",
      "url": "https://openlegislation.uk/finance-act-2021/section-5",
      "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": null,
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      "parent": "part/1"
    },
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      "path": "section/6",
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      "heading": "Charge and main rate for financial years 2022 and 2023",
      "url": "https://openlegislation.uk/finance-act-2021/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax-charge-and-rates"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Small profits rate chargeable on companies from 1 April 2023",
      "url": "https://openlegislation.uk/finance-act-2021/section-7",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax-charge-and-rates"
    },
    {
      "path": "part/1/crossheading/rate-of-diverted-profits-tax",
      "kind": "crossheading",
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      "heading": "Rate of diverted profits tax",
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      "parent": "part/1"
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    {
      "path": "section/8",
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      "heading": "Increase in the rate of diverted profits tax",
      "url": "https://openlegislation.uk/finance-act-2021/section-8",
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      "status": null,
      "parent": "part/1/crossheading/rate-of-diverted-profits-tax"
    },
    {
      "path": "part/1/crossheading/capital-allowances-superdeductions-etc",
      "kind": "crossheading",
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      "heading": "Capital allowances: super-deductions etc",
      "url": null,
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    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Super-deductions and other temporary first-year allowances",
      "url": "https://openlegislation.uk/finance-act-2021/section-9",
      "extent": null,
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      "parent": "part/1/crossheading/capital-allowances-superdeductions-etc"
    },
    {
      "path": "section/10",
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      "heading": "Further provision about super-deductions etc",
      "url": "https://openlegislation.uk/finance-act-2021/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances-superdeductions-etc"
    },
    {
      "path": "section/11",
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      "heading": "Reduced super-deduction",
      "url": "https://openlegislation.uk/finance-act-2021/section-11",
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    },
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      "path": "section/12",
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      "heading": "Disposal of assets where super-deduction made",
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      "extent": null,
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      "parent": "part/1/crossheading/capital-allowances-superdeductions-etc"
    },
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      "path": "section/13",
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      "heading": "Disposal of assets where SR allowance made",
      "url": "https://openlegislation.uk/finance-act-2021/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances-superdeductions-etc"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Counteraction where arrangements are contrived etc",
      "url": "https://openlegislation.uk/finance-act-2021/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances-superdeductions-etc"
    },
    {
      "path": "part/1/crossheading/capital-allowances-other-measures",
      "kind": "crossheading",
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      "heading": "Capital allowances: other measures",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/15",
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      "heading": "Extension of temporary increase in annual investment allowance",
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      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances-other-measures"
    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Meaning of “general decommissioning expenditure”",
      "url": "https://openlegislation.uk/finance-act-2021/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances-other-measures"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Extensions of plant or machinery leases for reasons related to coronavirus",
      "url": "https://openlegislation.uk/finance-act-2021/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances-other-measures"
    },
    {
      "path": "part/1/crossheading/reliefs-for-business",
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      "heading": "Reliefs for business",
      "url": null,
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Temporary extension of periods to which trade losses may be carried back",
      "url": "https://openlegislation.uk/finance-act-2021/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-for-business"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "R&D tax credits for SMEs",
      "url": "https://openlegislation.uk/finance-act-2021/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-for-business"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Extension of social investment tax relief for further two years",
      "url": "https://openlegislation.uk/finance-act-2021/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-for-business"
    },
    {
      "path": "part/1/crossheading/employment-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Employment income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Workers' services provided through intermediaries",
      "url": "https://openlegislation.uk/finance-act-2021/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Payments on termination of employment",
      "url": "https://openlegislation.uk/finance-act-2021/section-22",
      "extent": null,
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      "parent": "part/1/crossheading/employment-income"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Cash equivalent benefit of a zero-emissions van",
      "url": "https://openlegislation.uk/finance-act-2021/section-23",
      "extent": null,
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      "parent": "part/1/crossheading/employment-income"
    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Enterprise management incentives",
      "url": "https://openlegislation.uk/finance-act-2021/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Cycles and cyclist's safety equipment",
      "url": "https://openlegislation.uk/finance-act-2021/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Exemption for coronavirus tests",
      "url": "https://openlegislation.uk/finance-act-2021/section-26",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Optional remuneration arrangements: statutory parental bereavement pay",
      "url": "https://openlegislation.uk/finance-act-2021/section-27",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income"
    },
    {
      "path": "part/1/crossheading/pensions",
      "kind": "crossheading",
      "number": null,
      "heading": "Pensions",
      "url": null,
      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Freezing the standard lifetime allowance",
      "url": "https://openlegislation.uk/finance-act-2021/section-28",
      "extent": null,
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      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/29",
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      "heading": "Collective money purchase benefits",
      "url": "https://openlegislation.uk/finance-act-2021/section-29",
      "extent": null,
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      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "part/1/crossheading/construction-industry-scheme",
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      "number": null,
      "heading": "Construction industry scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Construction industry scheme",
      "url": "https://openlegislation.uk/finance-act-2021/section-30",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/construction-industry-scheme"
    },
    {
      "path": "part/1/crossheading/coronavirus-support-payments-etc",
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      "heading": "Coronavirus support payments etc",
      "url": null,
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      "parent": "part/1"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Covid-19 support scheme: working households receiving tax credits",
      "url": "https://openlegislation.uk/finance-act-2021/section-31",
      "extent": null,
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      "parent": "part/1/crossheading/coronavirus-support-payments-etc"
    },
    {
      "path": "section/32",
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      "heading": "Self-employment income support scheme",
      "url": "https://openlegislation.uk/finance-act-2021/section-32",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/coronavirus-support-payments-etc"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Deduction where business rates etc repaid",
      "url": "https://openlegislation.uk/finance-act-2021/section-33",
      "extent": null,
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      "parent": "part/1/crossheading/coronavirus-support-payments-etc"
    },
    {
      "path": "part/1/crossheading/exemptions-from-income-tax",
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    {
      "path": "section/34",
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      "number": "34",
      "heading": "Repeal of provisions relating to the Interest and Royalties Directive",
      "url": "https://openlegislation.uk/finance-act-2021/section-34",
      "extent": null,
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    },
    {
      "path": "section/35",
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      "heading": "Payments made to victims of modern slavery etc",
      "url": "https://openlegislation.uk/finance-act-2021/section-35",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/exemptions-from-income-tax"
    },
    {
      "path": "part/1/crossheading/miscellaneous-corporation-tax-measures",
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      "heading": "Miscellaneous corporation tax measures",
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    },
    {
      "path": "section/36",
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      "number": "36",
      "heading": "Hybrid and other mismatches",
      "url": "https://openlegislation.uk/finance-act-2021/section-36",
      "extent": null,
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      "parent": "part/1/crossheading/miscellaneous-corporation-tax-measures"
    },
    {
      "path": "section/37",
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      "heading": "Relief for losses etc",
      "url": "https://openlegislation.uk/finance-act-2021/section-37",
      "extent": null,
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    },
    {
      "path": "section/38",
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      "heading": "Corporate interest restriction: minor amendments",
      "url": "https://openlegislation.uk/finance-act-2021/section-38",
      "extent": null,
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      "parent": "part/1/crossheading/miscellaneous-corporation-tax-measures"
    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Northern Ireland Housing Executive",
      "url": "https://openlegislation.uk/finance-act-2021/section-39",
      "extent": null,
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      "parent": "part/1/crossheading/miscellaneous-corporation-tax-measures"
    },
    {
      "path": "part/1/crossheading/capital-gains-tax",
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      "heading": "Capital gains tax",
      "url": null,
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    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Annual exempt amount",
      "url": "https://openlegislation.uk/finance-act-2021/section-40",
      "extent": null,
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      "path": "section/41",
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      "heading": "Hold-over relief for foreign-controlled companies",
      "url": "https://openlegislation.uk/finance-act-2021/section-41",
      "extent": null,
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      "parent": "part/1/crossheading/capital-gains-tax"
    },
    {
      "path": "part/2",
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      "number": "2",
      "heading": "Plastic packaging tax",
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    },
    {
      "path": "part/2/crossheading/introductory",
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      "heading": "Introductory",
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    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": "Plastic packaging tax",
      "url": "https://openlegislation.uk/finance-act-2021/section-42",
      "extent": null,
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      "parent": "part/2/crossheading/introductory"
    },
    {
      "path": "part/2/crossheading/charging-of-plastic-packaging-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Charging of plastic packaging tax",
      "url": null,
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      "parent": "part/2"
    },
    {
      "path": "section/43",
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      "number": "43",
      "heading": "Charge to plastic packaging tax",
      "url": "https://openlegislation.uk/finance-act-2021/section-43",
      "extent": null,
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      "parent": "part/2/crossheading/charging-of-plastic-packaging-tax"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Liability to pay plastic packaging tax",
      "url": "https://openlegislation.uk/finance-act-2021/section-44",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charging-of-plastic-packaging-tax"
    },
    {
      "path": "section/45",
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      "number": "45",
      "heading": "Rate",
      "url": "https://openlegislation.uk/finance-act-2021/section-45",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charging-of-plastic-packaging-tax"
    },
    {
      "path": "section/46",
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      "number": "46",
      "heading": "Payment",
      "url": "https://openlegislation.uk/finance-act-2021/section-46",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charging-of-plastic-packaging-tax"
    },
    {
      "path": "part/2/crossheading/interpretation-of-main-terms-etc",
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      "number": null,
      "heading": "Interpretation of main terms etc",
      "url": null,
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      "parent": "part/2"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Chargeable plastic packaging components",
      "url": "https://openlegislation.uk/finance-act-2021/section-47",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/interpretation-of-main-terms-etc"
    },
    {
      "path": "section/48",
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      "heading": "Meaning of “plastic packaging component”",
      "url": "https://openlegislation.uk/finance-act-2021/section-48",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/interpretation-of-main-terms-etc"
    },
    {
      "path": "section/49",
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      "number": "49",
      "heading": "Meaning of “plastic” and “recycled plastic” , “recycled plastic” and “attributed recycled plastic”",
      "url": "https://openlegislation.uk/finance-act-2021/section-49",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/interpretation-of-main-terms-etc"
    },
    {
      "path": "section/49A",
      "kind": "section",
      "number": "49A",
      "heading": "Meaning of “chemical recycling certification scheme”",
      "url": "https://openlegislation.uk/finance-act-2021/section-49A",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/interpretation-of-main-terms-etc"
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