{
  "url": "https://openlegislation.uk/finance-no-2-act-1997",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997.json",
  "id": "ukpga/1997/58",
  "title": "Finance (No. 2) Act 1997",
  "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": "1997 c. 58",
  "type": "ukpga",
  "year": "1997",
  "number": "58",
  "version": "current",
  "date": "1997-07-31",
  "revised": true,
  "valid_from": "2016-09-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "heading": "The windfall tax",
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      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Charge to windfall tax.",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/section-1",
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      "heading": "The companies benefitting from windfalls.",
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      "heading": "Administration of the windfall tax etc.",
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      "status": null,
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      "heading": "The windfall tax and profit-related pay.",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/section-4",
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      "heading": "Interpretation of Part I.",
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      "path": "part/II",
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      "path": "section/6",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": "Rate of duty on spirits.",
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      "heading": "Rate of duty on beer.",
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      "heading": "Rates of duty on wine and made-wine.",
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      "heading": "Rates of duty on cider.",
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      "path": "part/II/crossheading/hydrocarbon-oil-duties",
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      "path": "section/11",
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      "path": "part/II/crossheading/tobacco-products-duty",
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      "path": "section/12",
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      "path": "part/II/crossheading/vehicle-excise-and-registration",
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      "path": "section/13",
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      "heading": "Rates of vehicle excise duty.",
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      "path": "section/14",
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      "number": "14",
      "heading": "Payments where vehicle information transmitted electronically.",
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      "path": "part/III",
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      "path": "part/III/crossheading/reliefs-for-interest-and-private-medical-insurance",
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      "heading": "Reliefs for interest and private medical insurance",
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    {
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      "heading": "Mortgage interest payments.",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/section-15",
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      "status": null,
      "parent": "part/III/crossheading/reliefs-for-interest-and-private-medical-insurance"
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      "path": "section/16",
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      "number": "16",
      "heading": "Limit on relief for interest for 1998-99.",
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      "path": "section/17",
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      "heading": "Withdrawal of relief on medical insurance premiums.",
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      "parent": "part/III/crossheading/reliefs-for-interest-and-private-medical-insurance"
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    {
      "path": "part/III/crossheading/corporation-tax",
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      "heading": "Corporation tax",
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    {
      "path": "section/18",
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      "number": "18",
      "heading": "Rates for financial year 1997.",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/section-18",
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      "status": null,
      "parent": "part/III/crossheading/corporation-tax"
    },
    {
      "path": "part/III/crossheading/distributions-tax-credits-etc-on-and-after-2nd-july-1997",
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      "number": null,
      "heading": "Distributions, tax credits etc on and after 2nd July 1997",
      "url": null,
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    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Pension funds no longer entitled to payment of tax credits.",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/section-19",
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      "status": null,
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      "path": "section/20",
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      "heading": "Losses etc not to be set against surplus franked investment income.",
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      "path": "section/21",
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      "heading": "Estates in administration: distributions to which s.233(1) applies.",
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      "status": "repealed",
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      "path": "section/22",
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      "heading": "Lloyd’s underwriters.",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/section-22",
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      "parent": "part/III/crossheading/distributions-tax-credits-etc-on-and-after-2nd-july-1997"
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      "path": "section/23",
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      "heading": "Insurance companies and friendly societies.",
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      "parent": "part/III/crossheading/distributions-tax-credits-etc-on-and-after-2nd-july-1997"
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    {
      "path": "part/III/crossheading/distributions-tax-credits-etc-avoidance",
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      "heading": "Distributions, tax credits etc: avoidance",
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      "path": "section/24",
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      "heading": "Taxation of dealers in respect of distributions etc.",
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      "path": "section/25",
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      "heading": "Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.",
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      "path": "section/26",
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      "heading": "Purchase and sale of securities.",
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      "path": "section/27",
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      "heading": "Payments to companies under section 687 of the Taxes Act 1988.",
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      "path": "section/28",
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      "path": "section/29",
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      "heading": "Unauthorised unit trusts.",
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      "path": "part/III/crossheading/distributions-tax-credits-etc-in-and-after-199900",
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      "path": "section/30",
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      "path": "section/31",
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      "heading": "Rates of tax applicable to Schedule F income etc.",
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      "path": "section/32",
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      "path": "section/33",
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      "heading": "Estates of deceased persons in administration.",
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      "status": null,
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      "path": "section/34",
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      "heading": "Tax credits and taxation of distributions: miscellaneous provisions.",
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      "heading": "Transitional relief for charities etc.",
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      "path": "section/36",
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      "heading": "Foreign income dividends.",
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      "path": "section/37",
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      "heading": "Interest to be paid gross.",
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      "path": "part/III/crossheading/relief-for-losses-etc",
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      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "number": "45",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1997/section-45",
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