<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8" NumberOfProvisions="1023" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/1996/8/section/2</dc:identifier><dc:title>Finance Act 1996</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>1996-04-29</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>2026-04-15</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-03-18</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1996/8/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1996/8" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1996/8/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1996/8/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1996/8/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1996/8/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1996/8/section/2/1995-11-28" title="1995-11-28"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1996/8" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1996/8/section/1" title="Provision; Section 1"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1996/8/section/1" title="Provision; Section 1"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1996/8/section/3" title="Provision; Section 3"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1996/8/section/3" title="Provision; Section 3"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1996"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="1996-04-29"/><ukm:ISBN Value="0105408964"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1996/8" Notes="This amendment not applied to legislation.gov.uk. Sch. 6 para. 9 repealed (1.4.2009, with effect in accordance with s. 1329(1) of the amending Act) by 2009 c. 4, s. 1329(1), Sch. 1 para. 673(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Pt. 8 para. 64)" AffectingNumber="22" Row="1312" AffectingYear="2005" Modified="2021-12-21T20:16:58Z" AffectedNumber="8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2005/22" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 6 para. 9(1)(b) Sch. 11 Pt. 2(6)" AffectingEffectsExtent="E+W+S+N.I." Type="repealed" AffectedProvisions="Sch. 26 para. 16" URI="http://www.legislation.gov.uk/id/effect/key-248a1fd14d4b51331fd978fae163f390" EffectId="key-248a1fd14d4b51331fd978fae163f390" RequiresApplied="false" AffectedYear="1996" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Finance Act 1996</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-26" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/26">Sch. 26 </ukm:Section><ukm:Section Ref="schedule-26-paragraph-16" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/26/paragraph/16" FoundRef="schedule-26">para. 16</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2005</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-9-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6/paragraph/9/1/b">para. 9(1)(b)</ukm:Section> <ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/11">Sch. 11 </ukm:Section><ukm:Section Ref="schedule-11-part-2-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/11/part/2/6" FoundRef="schedule-11-part-2">Pt. 2(6)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6/paragraph/9/2">para. 9(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
					<ukm:Alternatives>
      <ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1996/8/pdfs/ukpga_19960008_en.pdf" Title="Print Version"/>
   </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="1109"/>
									<ukm:BodyParagraphs Value="265"/>
									<ukm:ScheduleParagraphs Value="844"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="2"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/body" NumberOfProvisions="265" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/I" NumberOfProvisions="34" id="part-I" RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-04-01"><Number>Part I</Number><Title> Excise Duties</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/I/crossheading/alcoholic-liquor-duties" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/I/crossheading/alcoholic-liquor-duties" NumberOfProvisions="3" RestrictExtent="E+W+S+N.I." RestrictStartDate="1996-10-01" id="part-I-crossheading-alcoholic-liquor-duties"><Title> Alcoholic liquor duties</Title><P1group RestrictStartDate="1995-11-28"><Title> Wine and made-wine: rates.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/2" id="section-2"><Pnumber>2</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/2/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/2/1" id="section-2-1"><Pnumber>1</Pnumber><P2para><Text>In the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine)—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/2/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/2/1/a" id="section-2-1-a"><Pnumber>a</Pnumber><P3para><Text>in Part I of the Table for “200.64”, where it appears as the rate for wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent., there shall be substituted <InlineAmendment>“
                        187.24
                      ”</InlineAmendment>; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/2/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/2/1/b" id="section-2-1-b"><Pnumber>b</Pnumber><P3para><Text>in Part II of that Table (wine or made-wine of a strength exceeding 22 per cent.), for “20.60” there shall be substituted <InlineAmendment>“
                        19.78
                      ”</InlineAmendment>.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/2/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/2/2" id="section-2-2"><Pnumber>2</Pnumber><P2para><Text>Paragraph (a) of subsection (1) above shall be deemed to have come into force on 1st January 1996 and paragraph (b) shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary></Legislation>