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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1994/9/section/175</dc:identifier><dc:title>Finance Act 1994</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>1994-05-03</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>2026-05-09</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/body" NumberOfProvisions="326" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/IV" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/IV" NumberOfProvisions="182" id="part-IV" RestrictStartDate="2017-11-16"><Number>Part IV</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/IV/chapter/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/IV/chapter/II" NumberOfProvisions="34" id="part-IV-chapter-II" RestrictStartDate="2017-11-16"><Number><CommentaryRef Ref="c14455151"/><CommentaryRef Ref="c14455161"/><CommentaryRef Ref="c14455171"/><CommentaryRef Ref="c14455181"/>Chapter II</Number><Title> Interest Rate and Currency Contracts</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/IV/chapter/II/crossheading/supplemental" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/IV/chapter/II/crossheading/supplemental" NumberOfProvisions="5" id="part-IV-chapter-II-crossheading-supplemental" RestrictStartDate="2013-01-31"><Title> Supplemental</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2002-07-24"><Title> Transitional provisions.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/175" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/175" id="section-175"><Pnumber>175</Pnumber><P1para><Text><CommentaryRef Ref="c15984921"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c15984921" Type="F"><Para><Text><CitationSubRef id="c01538" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/147" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/9/section/175" Type="group" StartSectionRef="section-147" EndSectionRef="section-175">Ss. 147-175</CitationSubRef>, <CitationSubRef id="c01539" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/177" SectionRef="section-177">177</CitationSubRef> repealed (with effect as mentioned in <CitationSubRef id="c01540" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/83/3/4" CitationRef="c01541" SectionRef="section-83-3-4">s. 83(3)(4)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01541" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>, <CitationSubRef id="c01542" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/83/2" CitationRef="c01541" SectionRef="section-83-2">ss. 83(2)</CitationSubRef>, <CitationSubRef id="c01543" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/141" CitationRef="c01541" SectionRef="section-141">141</CitationSubRef>, <CitationSubRef id="c01544" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/40/part/3/13" CitationRef="c01541" SectionRef="schedule-40-part-3-13" Operative="true">Sch. 40 Pt. 3(13)</CitationSubRef></Text></Para></Commentary><Commentary id="c14455151" Type="C"><Para><Text><CitationSubRef id="c01556" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/IV" SectionRef="part-IV">Pt. IV Chapter II</CitationSubRef> (ss. 147-177) restricted (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c01557" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1">1988 c. 1</Citation>, <CitationSubRef id="c01558" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/28AA/paragraph/8/1/b" Operative="true" CitationRef="c01557" SectionRef="schedule-28AA-paragraph-8-1-b">Sch. 28AA para. 8(1)(b)</CitationSubRef> (as inserted (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c01559" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>, <CitationSubRef id="c01560" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/108" CitationRef="c01559" SectionRef="section-108">s. 108</CitationSubRef>, <CitationSubRef id="c01561" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/16" Operative="true" CitationRef="c01559" SectionRef="schedule-16">Sch. 16</CitationSubRef>)</Text></Para></Commentary><Commentary id="c14455161" Type="C"><Para><Text><CitationSubRef id="c01562" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/IV" SectionRef="part-IV">Pt. IV Chapter II</CitationSubRef> (ss. 147-177) applied (29.4.1996 with effect as mentioned in s. 105(1) of the applying Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01563" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef id="c01564" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/105" CitationRef="c01563" SectionRef="section-105">s. 105</CitationSubRef>, <CitationSubRef id="c01565" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/15/paragraph/25/4" Operative="true" CitationRef="c01563" SectionRef="schedule-15-paragraph-25-4">Sch. 15 para. 25(4)</CitationSubRef> (with savings etc. in <CitationSubRef id="c01566" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/IV" CitationRef="c01563" SectionRef="part-IV">Pt. IV Chapter II</CitationSubRef> (<CitationSubRef id="c01567" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/80" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/section/105" CitationRef="c01563" Type="group" StartSectionRef="section-80" EndSectionRef="section-105">ss. 80-105</CitationSubRef>))</Text></Para></Commentary><Commentary id="c14455171" Type="C"><Para><Text><CitationSubRef id="c01568" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/IV" SectionRef="part-IV">Pt. IV Chapter II</CitationSubRef> (ss. 147-177) modified (29.4.1996 with effect as mentioned in s. 105(1) of the modifying Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01569" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef id="c01570" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/105" CitationRef="c01569" SectionRef="section-105">s. 105</CitationSubRef>, <CitationSubRef id="c01571" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/15/paragraph/25/2" Operative="true" CitationRef="c01569" SectionRef="schedule-15-paragraph-25-2">Sch. 15 para. 25(2)</CitationSubRef> (with savings etc. in <CitationSubRef id="c01572" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/IV" CitationRef="c01569" SectionRef="part-IV">Pt. IV Chapter II</CitationSubRef> (<CitationSubRef id="c01573" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/80" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/section/105" CitationRef="c01569" Type="group" StartSectionRef="section-80" EndSectionRef="section-105">ss. 80-105</CitationSubRef>))</Text></Para></Commentary><Commentary id="c14455181" Type="C"><Para><Text><CitationSubRef id="c01574" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/IV" SectionRef="part-IV">Pt. IV Chapter II</CitationSubRef> (ss. 147-177) excluded (29.4.1996 with effect as mentioned in s. 105(1) of the excluding Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01575" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef id="c01576" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/101/1" Operative="true" CitationRef="c01575" SectionRef="section-101-1">s. 101(1)</CitationSubRef> (with savings etc. in <CitationSubRef id="c01577" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/IV" CitationRef="c01575" SectionRef="part-IV">Pt. IV Chapter II</CitationSubRef> (<CitationSubRef id="c01578" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/80" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/section/105" CitationRef="c01575" Type="group" StartSectionRef="section-80" EndSectionRef="section-105">ss. 80-105</CitationSubRef>))</Text></Para></Commentary></Commentaries></Legislation>