<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/1998/36" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36" NumberOfProvisions="792" 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="2025-03-20"><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/1998/36/section/107</dc:identifier><dc:title>Finance Act 1998</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>1998-07-31</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>2025-05-02</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-03-20</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="1998"/><ukm:Number Value="36"/><ukm:EnactmentDate Date="1998-07-31"/><ukm:ISBN Value="0105436984"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingProvisions="Sch. 1 para. 454(11) Sch. 3 Pt. 1" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AppliedModified="2019-04-15T10:26:14.212591+01:00" URI="http://www.legislation.gov.uk/id/effect/key-a7002642666e9560cfda8cb8dc115ca8" EffectId="key-a7002642666e9560cfda8cb8dc115ca8" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Row="722" RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)" AffectedYear="1998" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" AffectingNumber="4" AffectingYear="2009" Type="repealed" Modified="2023-10-10T08:56:11Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="36" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 18 Pt. 9C" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36"><ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section><ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-paragraph-454-11" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/454/11">para. 454(11)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1">s. 1329(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2009-04-01" Qualification="with effect in accordance with" OtherQualification="s. 1329(1)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-616a6c86946c77d6dbcbfe88df4ab094" AffectingProvisions="Sch. 3 para. 9" AffectedYear="1998" AffectedNumber="36" AffectingEffectsExtent="E+W+S+N.I." Type="substituted" AffectingYear="2006" AffectingNumber="25" AffectingClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)" AffectedProvisions="Sch. 18 Pt. 9C title" Row="721" EffectId="key-616a6c86946c77d6dbcbfe88df4ab094" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:56:11Z" RequiresApplied="false" AppliedModified="2019-04-15T10:26:14.212591+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/25" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36"><ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section><ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section> title</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2006</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3/paragraph/9">para. 9</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2006-07-19" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 10"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/body" NumberOfProvisions="181" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-09-15"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/III" NumberOfProvisions="128" id="part-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-09-15"><Number>Part III</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/III/chapter/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/III/chapter/I" NumberOfProvisions="99" RestrictExtent="E+W+S+N.I." id="part-III-chapter-I" RestrictStartDate="2016-09-15"><Number>Chapter I</Number><Title> Income Tax and Corporation Tax</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/III/chapter/I/crossheading/double-taxation-relief" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/III/chapter/I/crossheading/double-taxation-relief" NumberOfProvisions="5" RestrictExtent="E+W+S+N.I." id="part-III-chapter-I-crossheading-double-taxation-relief" RestrictStartDate="2013-01-31"><Title> Double taxation relief</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-01"><Title> Notification of foreign tax adjustment.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/107" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/107" id="section-107"><Pnumber><CommentaryRef Ref="key-2eb0f9c73de8f25bb2e597298bb9195c"/>107</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-2eb0f9c73de8f25bb2e597298bb9195c" Type="F"><Para><Text>Ss. 106, 107 repealed (1.4.2010) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="cb6d3a613-00005" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>, <CitationSubRef id="cb6d3a613-00006" CitationRef="cb6d3a613-00005" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/381/1" SectionRef="section-381-1">s. 381(1)</CitationSubRef>, <CitationSubRef id="cb6d3a613-00007" CitationRef="cb6d3a613-00005" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/10/part/1" SectionRef="schedule-10-part-1" Operative="true">Sch. 10 Pt. 1</CitationSubRef> (with <CitationSubRef id="cb6d3a613-00008" CitationRef="cb6d3a613-00005" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/9" StartSectionRef="schedule-9-paragraph-1" EndSectionRef="schedule-9-paragraph-9">Sch. 9 paras. 1-9</CitationSubRef>, <CitationSubRef id="cb6d3a613-00009" CitationRef="cb6d3a613-00005" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/22" SectionRef="schedule-9-paragraph-22">22</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>