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Finance Act 2014

Section 301, 302 & 303: Final Provisions

Section 301

1.This section will allow any index of defined terms contained in an Act relating to taxation, to be amended by secondary legislation.

Section 302

2.This section provides for the use of abbreviations for a variety of Acts. For example, it provides for the use of “BGDA 1982” as an abbreviation for the Betting and Gaming Duties Act 1981.

Section 303

3.This section provides for the Bill to be known as the “Finance Act 2014” upon Royal Assent.

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