{
  "url": "https://openlegislation.uk/finance-no-2-act-2005",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005.json",
  "id": "ukpga/2005/22",
  "title": "Finance (No. 2) Act 2005",
  "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": "2005 c. 22",
  "type": "ukpga",
  "year": "2005",
  "number": "22",
  "version": "current",
  "date": "2005-07-20",
  "revised": true,
  "valid_from": "2025-03-20",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Value added tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Goods subject to warehousing regime: place of acquisition or supply",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Cars: determination of consideration for fuel supplied for private use",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Credit for, or repayment of, overstated or overpaid VAT",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Section 3: consequential and supplementary provision",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Reverse charge: gas and electricity valuation",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Disclosure of value added tax avoidance schemes",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
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      "number": "1",
      "heading": "Personal taxation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/1/crossheading/social-security-pension-lump-sums",
      "kind": "crossheading",
      "number": null,
      "heading": "Social security pension lump sums",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Charge to income tax on lump sum",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/social-security-pension-lump-sums"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Meaning of “applicable year of assessment” in section 7",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/social-security-pension-lump-sums"
    },
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      "path": "section/9",
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      "number": "9",
      "heading": "Interpretation and commencement",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/social-security-pension-lump-sums"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-10",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/social-security-pension-lump-sums"
    },
    {
      "path": "part/2/chapter/1/crossheading/gift-aid",
      "kind": "crossheading",
      "number": null,
      "heading": "Gift aid",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Donations to charity by individuals",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/1/crossheading/gift-aid"
    },
    {
      "path": "part/2/chapter/1/crossheading/employee-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Employee securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/12",
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      "number": "12",
      "heading": "Employee securities: anti-avoidance",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-12",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/employee-securities"
    },
    {
      "path": "part/2/chapter/2",
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      "number": "2",
      "heading": "Scientific research organisations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Corporation tax exemption for organisations",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Income tax deduction for payments to organisations",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-14",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Corporation tax deduction for payments to organisations",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Authorised investment funds etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Open-ended investment companies",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Authorised unit trusts and open-ended investment companies",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-17",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Section 17(3): specific powers",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Section 17: commencement and procedure",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Unauthorised unit trusts: chargeable gains",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-20",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Unit trusts: treatment of accumulation units",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-21",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Section 349B ICTA: exemption for distributions to PEP/ISA managers",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-22",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Offshore funds",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/3"
    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Avoidance involving tax arbitrage",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Deduction cases",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-24",
      "extent": null,
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      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Rules relating to deductions",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-25",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Receipts cases",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Rule as to qualifying payment",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Notices under sections 24 and 26",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-28",
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    {
      "path": "section/29",
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      "number": "29",
      "heading": "Amendments relating to company tax returns",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-30",
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      "status": "repealed",
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-31",
      "extent": null,
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      "parent": "part/2/chapter/4"
    },
    {
      "path": "part/2/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "part/2/chapter/5/crossheading/residence-location-of-assets-etc",
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      "heading": "Residence, location of assets etc",
      "url": null,
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    },
    {
      "path": "section/32",
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      "number": "32",
      "heading": "Temporary non-residents",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-32",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/residence-location-of-assets-etc"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Trustees both resident and non-resident in a year of assessment",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-33",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/residence-location-of-assets-etc"
    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": "Location of assets etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-34",
      "extent": null,
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      "parent": "part/2/chapter/5/crossheading/residence-location-of-assets-etc"
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    {
      "path": "part/2/chapter/5/crossheading/miscellaneous",
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    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Exercise of options etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-35",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Notional transfers within a group",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/5/crossheading/miscellaneous"
    },
    {
      "path": "part/2/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/6/crossheading/accounting-practice-and-related-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting practice and related matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Accounting practice and related matters",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-37",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/accounting-practice-and-related-matters"
    },
    {
      "path": "part/2/chapter/6/crossheading/financial-avoidance-etc",
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      "number": null,
      "heading": "Financial avoidance etc",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Charges on income for the purposes of corporation tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-38",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/financial-avoidance-etc"
    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Avoidance involving financial arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-39",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/financial-avoidance-etc"
    },
    {
      "path": "part/2/chapter/6/crossheading/financing-of-companies-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Financing of companies etc",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Transfer pricing and loan relationships",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-40",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/financing-of-companies-etc"
    },
    {
      "path": "part/2/chapter/6/crossheading/intangible-fixed-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Intangible fixed assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Intangible fixed assets",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-41",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/6/crossheading/intangible-fixed-assets"
    },
    {
      "path": "part/2/chapter/6/crossheading/insurance-companies-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance companies etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Insurance companies etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-42",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/insurance-companies-etc"
    },
    {
      "path": "part/2/chapter/6/crossheading/international-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "International matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Implementation of the amended Parent/Subsidiary Directive",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/6/crossheading/international-matters"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Territories with a lower level of taxation: reduction of amount of local tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-44",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/international-matters"
    },
    {
      "path": "part/2/chapter/6/crossheading/miscellaneous",
      "kind": "crossheading",
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      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Lloyd's underwriters: assessment and collection of tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-45",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Energy Act 2004 and Health Protection Agency Act 2004",
      "url": "https://openlegislation.uk/finance-no-2-act-2005/section-46",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Stamp taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/crossheading/stamp-duty-land-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamp duty land tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/47",
      "kind": "section",
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    {
      "path": "schedule/6/crossheading/meaning-of-statutory-insolvency-arrangement",
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      "url": null,
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    {
      "path": "schedule/6/paragraph/5",
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      "path": "schedule/7/paragraph/1",
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    {
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