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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1986/41/section/33</dc:identifier><dc:title>Finance Act 1986</dc:title><dc:description>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.</dc:description><dc:date>1986-07-25</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-29</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1986"/><ukm:Number Value="41"/><ukm:EnactmentDate Date="1986-07-25"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/body" NumberOfProvisions="109" RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/part/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/part/II" NumberOfProvisions="11" id="part-II" RestrictStartDate="2014-08-01"><Number>Part II</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/part/II/chapter/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/part/II/chapter/I" NumberOfProvisions="6" id="part-II-chapter-I" RestrictStartDate="2014-08-01"><Number>Chapter I</Number><Title> General</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/part/II/chapter/I/crossheading/tax-rates-and-main-reliefs" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/part/II/chapter/I/crossheading/tax-rates-and-main-reliefs" NumberOfProvisions="5" id="part-II-chapter-I-crossheading-tax-rates-and-main-reliefs" RestrictStartDate="2014-08-01"><Title> Tax rates and main reliefs</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-09-01"><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1986/41/section/33" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/33" id="section-33"><Pnumber><CommentaryRef Ref="c13532551"/>33</Pnumber><P1para><Text/></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c13532551" Type="F"><Para><Text><CitationSubRef id="c00150" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/33" SectionRef="section-33">S. 33</CitationSubRef> repealed (1.9.1992) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/41" id="c00151" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Charities Act 1992">Charities Act 1992 (c. 41)</Citation>, <CitationSubRef id="c00152" URI="http://www.legislation.gov.uk/id/ukpga/1992/41/section/78/2" CitationRef="c00151" SectionRef="section-78-2">s. 78(2)</CitationSubRef>, <CitationSubRef id="c00153" URI="http://www.legislation.gov.uk/id/ukpga/1992/41/schedule/7" Operative="true" CitationRef="c00151" SectionRef="schedule-7">Sch.7</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/1900" id="c00154" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="1900">S.I. 1992/1900</Citation>, <CitationSubRef id="c00155" URI="http://www.legislation.gov.uk/id/uksi/1992/1900/article/2/1" CitationRef="c00154" SectionRef="article-2-1">art. 2(1)</CitationSubRef>, <CitationSubRef id="c00156" URI="http://www.legislation.gov.uk/id/uksi/1992/1900/schedule/1" Operative="true" CitationRef="c00154" SectionRef="schedule-1">Sch.1</CitationSubRef>, Appendix.</Text></Para></Commentary></Commentaries></Legislation>