{
  "url": "https://openlegislation.uk/finance-no-2-act-2015",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015.json",
  "id": "ukpga/2015/33",
  "title": "Finance (No. 2) Act 2015",
  "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": "2015 c. 33",
  "type": "ukpga",
  "year": "2015",
  "number": "33",
  "version": "current",
  "date": "2015-11-18",
  "revised": true,
  "valid_from": "2020-07-22",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-2015/introduction",
      "extent": null,
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    },
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      "path": "part/1/crossheading/tax-lock",
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      "path": "section/1",
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      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-1",
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      "heading": "VAT lock",
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      "status": null,
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      "path": "part/1/crossheading/personal-allowance-and-basic-rate-limit-for-income-tax",
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      "heading": "Personal allowance and national minimum wage: Chancellor's duties",
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      "path": "part/1/crossheading/corporation-tax",
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      "path": "section/9",
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      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-9",
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      "path": "section/11",
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      "heading": "Calculation of rate of inheritance tax on settled property",
      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-11",
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      "path": "section/12",
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      "heading": "Exemption from ten-yearly charge for heritage property",
      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-12",
      "extent": null,
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    {
      "path": "section/13",
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      "path": "section/14",
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      "path": "part/2/crossheading/interest",
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      "path": "section/15",
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      "heading": "Inheritance tax: interest",
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      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/interest"
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      "path": "part/3",
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      "heading": "Banking",
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      "path": "part/3/crossheading/bank-levy",
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      "path": "section/16",
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      "heading": "Bank levy rates for 2016 to 2021",
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    {
      "path": "part/3/crossheading/banking-companies",
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      "heading": "Banking companies",
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    {
      "path": "section/17",
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      "path": "section/18",
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      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-18",
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      "parent": "part/3/crossheading/banking-companies"
    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Banks established under Savings Bank (Scotland) Act 1819: loss allowance",
      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-19",
      "extent": null,
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      "path": "section/20",
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      "path": "part/4",
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      "path": "part/4/crossheading/income-tax",
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      "path": "section/21",
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      "heading": "Pensions: special lump sum death benefits charge",
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      "path": "section/22",
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      "heading": "Pensions: some lump sum death benefits taxed as pension income",
      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-22",
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      "path": "section/23",
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      "heading": "Pensions: annual allowance",
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      "path": "section/24",
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      "heading": "Relief for finance costs related to residential property businesses",
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      "heading": "Enterprise investment scheme",
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      "path": "section/26",
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      "heading": "Venture capital trusts",
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      "path": "section/27",
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      "heading": "EIS, VCTs etc: excluded activities",
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      "heading": "EIS, VCTs and EMI: meaning of “farming”",
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      "path": "section/29",
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      "heading": "Travel expenses of members of local authorities etc",
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      "path": "section/30",
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      "heading": "London Anniversary Games",
      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-30",
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    {
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      "path": "section/31",
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      "heading": "R&D expenditure credits: ineligible companies",
      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-31",
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      "path": "section/32",
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      "heading": "Intangible fixed assets: goodwill etc",
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      "heading": "Election of designated currency by UK resident investment company",
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      "path": "section/35",
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      "heading": "Group relief",
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      "path": "section/36",
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      "heading": "CFC charge: abolition of relief",
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      "path": "section/37",
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      "path": "section/39",
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      "path": "part/4/crossheading/income-tax-and-corporation-tax",
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      "heading": "Changes in trading stock not made in course of trade",
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      "path": "section/42",
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      "heading": "Transfer of intangible assets not at arm's length",
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      "path": "part/4/crossheading/income-tax-and-capital-gains-tax",
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      "path": "section/43",
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      "heading": "Carried interest and disguised investment management fees: “arise”",
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      "path": "part/5",
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    {
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    {
      "path": "section/46",
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      "heading": "Vehicle excise duty",
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      "extent": null,
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    {
      "path": "part/5/crossheading/insurance-premium-tax",
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      "url": "https://openlegislation.uk/finance-no-2-act-2015/section-47",
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      "path": "part/5/crossheading/aggregates-levy",
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      "path": "section/48",
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      "heading": "Aggregates levy: restoration of exemptions",
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