{
  "url": "https://openlegislation.uk/finance-no-3-act-2010",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010.json",
  "id": "ukpga/2010/33",
  "title": "Finance (No. 3) Act 2010",
  "short_title": "Finance (No. 3) Act 2010",
  "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": "2010 c. 33",
  "type": "ukpga",
  "year": "2010",
  "number": "33",
  "version": "current",
  "date": "2010-12-16",
  "revised": true,
  "valid_from": "2026-04-01",
  "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-3-act-2010/introduction",
      "extent": null,
      "status": null,
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    },
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      "path": "part/1",
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      "heading": "Income tax, corporation tax and capital gains tax",
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    },
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      "path": "part/1/crossheading/income-tax-and-corporation-tax",
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      "heading": "Payments to special guardians and those in receipt of residence orders",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-2",
      "extent": null,
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      "path": "section/3",
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      "heading": "Qualifying care relief: capital allowances",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-3",
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      "heading": "Settlor to return excess repayment to trustees etc",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-7",
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      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-8",
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      "heading": "Film tax credit: unused losses",
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      "path": "part/1/crossheading/chargeable-gains",
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      "heading": "Capital gains tax private residence relief: adult placement carers",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-16",
      "extent": null,
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      "path": "section/17",
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      "heading": "Reinvestment of ring fence assets: acquisition by member of group",
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      "heading": "First-year allowances on zero-emission goods vehicles",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-18",
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      "path": "part/2",
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      "heading": "Other taxes and duties",
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      "path": "part/2/crossheading/value-added-tax",
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      "path": "section/19",
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      "heading": "Non-business use of business assets etc",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-19",
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      "path": "section/20",
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      "heading": "Supplies of gas, heat or cooling",
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    {
      "path": "section/21",
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      "heading": "Supplies of aircraft etc",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-21",
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      "path": "section/22",
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      "heading": "Postal services etc",
      "url": "https://openlegislation.uk/finance-no-3-act-2010/section-22",
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    {
      "path": "part/2/crossheading/tobacco-products-duty",
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      "heading": "Tobacco products duty",
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    },
    {
      "path": "section/23",
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      "heading": "Long cigarettes",
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      "path": "part/2/crossheading/landfill-tax",
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