{
  "url": "https://openlegislation.uk/finance-act-2022",
  "json_url": "https://openlegislation.uk/finance-act-2022.json",
  "id": "ukpga/2022/3",
  "title": "Finance Act 2022",
  "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": "2022 c. 3",
  "type": "ukpga",
  "year": "2022",
  "number": "3",
  "version": "current",
  "date": "2022-02-24",
  "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-2022/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
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      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
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      "status": null,
      "parent": "part/1"
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    {
      "path": "section/1",
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      "number": "1",
      "heading": "Income tax charge for tax year 2022-23",
      "url": "https://openlegislation.uk/finance-act-2022/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
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      "path": "section/2",
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      "number": "2",
      "heading": "Main rates of income tax for tax year 2022-23",
      "url": "https://openlegislation.uk/finance-act-2022/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/3",
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      "heading": "Default and savings rates of income tax for tax year 2022-23",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Increase in rates of tax on dividend income",
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      "status": null,
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      "path": "part/1/crossheading/banking-surcharge",
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      "path": "section/6",
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      "heading": "Rate of surcharge and surcharge allowance",
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      "heading": "Abolition of basis periods",
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      "path": "part/1/crossheading/pensions",
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      "heading": "Liability of scheme administrator for annual allowance charge",
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      "status": null,
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      "path": "section/10",
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      "path": "section/12",
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      "heading": "Extension of temporary increase in annual investment allowance",
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      "path": "section/13",
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      "heading": "Structures and buildings allowances: allowance statements",
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      "status": null,
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    {
      "path": "part/1/crossheading/reliefs-for-investments",
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      "heading": "Real Estate Investment Trusts",
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      "path": "part/1/crossheading/creative-reliefs",
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      "heading": "Creative reliefs",
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      "status": null,
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      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Film tax relief: films produced to be television programmes",
      "url": "https://openlegislation.uk/finance-act-2022/section-16",
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    {
      "path": "section/17",
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      "heading": "Temporary increase in theatre tax credit",
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    {
      "path": "section/18",
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      "heading": "Theatrical productions tax relief",
      "url": "https://openlegislation.uk/finance-act-2022/section-18",
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    },
    {
      "path": "section/19",
      "kind": "section",
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      "heading": "Temporary increase in orchestra tax credit",
      "url": "https://openlegislation.uk/finance-act-2022/section-19",
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      "status": null,
      "parent": "part/1/crossheading/creative-reliefs"
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    {
      "path": "section/20",
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      "heading": "Orchestra tax relief",
      "url": "https://openlegislation.uk/finance-act-2022/section-20",
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      "status": null,
      "parent": "part/1/crossheading/creative-reliefs"
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    {
      "path": "section/21",
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      "heading": "Temporary increase in museums and galleries exhibition tax credit",
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      "path": "part/1/crossheading/capital-gains-tax-disposals-of-uk-land-etc",
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      "path": "section/23",
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      "path": "section/25",
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      "heading": "Tonnage tax",
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      "heading": "Amendments of section 259GB of TIOPA 2010",
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      "path": "section/27",
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      "path": "section/33",
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