<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/165</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 Modified="2023-10-10T08:56:11Z" AppliedModified="2019-04-15T10:26:14.212591+01:00" AffectedProvisions="Sch. 18 Pt. 9C" 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 Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2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)" URI="http://www.legislation.gov.uk/id/effect/key-a7002642666e9560cfda8cb8dc115ca8" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" Type="repealed" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="1998" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" EffectId="key-a7002642666e9560cfda8cb8dc115ca8" AffectedNumber="36" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingNumber="4" AffectingYear="2009" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 1 para. 454(11) Sch. 3 Pt. 1" Row="722" AffectingClass="UnitedKingdomPublicGeneralAct"><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 AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/25" AffectingYear="2006" RequiresApplied="false" AffectedProvisions="Sch. 18 Pt. 9C title" AffectingNumber="25" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" URI="http://www.legislation.gov.uk/id/effect/key-616a6c86946c77d6dbcbfe88df4ab094" AffectedNumber="36" AppliedModified="2019-04-15T10:26:14.212591+01:00" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-616a6c86946c77d6dbcbfe88df4ab094" AffectingProvisions="Sch. 3 para. 9" AffectedClass="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)" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" Type="substituted" AffectedYear="1998" Row="721" Modified="2023-10-10T08:56:11Z"><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:UnappliedEffect AffectingProvisions="s. 41(1)(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" Type="inserted" AffectingYear="2026" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-171" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" RequiresApplied="true" AffectedNumber="36" Row="171" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" EffectId="key-5a45364b5bbb53473f8ad06e0683e608" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1998" AffectedProvisions="Sch. 18 para. 2(2A)" Created="2026-03-30T09:03:22Z" AffectingEffectsExtent="E+W+S+N.I."><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-paragraph-2-2A" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/2/2A" FoundRef="schedule-18-paragraph-2">para. 2(2A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-41-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/41/1">s. 41(1)</ukm:Section><ukm:Section Ref="section-41-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/41/4">(4)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 41(4)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Comments="Contains power" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-648" EffectId="key-76ac3d097781430445ddccc98407d872" AffectedNumber="36" RequiresApplied="true" Type="inserted" Created="2026-03-30T09:03:22Z" AffectedProvisions="Sch. 18 para. 17(5)-(7)" Row="648" AffectedYear="1998" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="s. 265(1)(c)" AffectingNumber="11" AffectingYear="2026"><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:SectionRange Start="schedule-18-paragraph-17-5" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/17/5" FoundStart="schedule-18-paragraph-17" End="schedule-18-paragraph-17-7" UpTo="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/17/7" FoundEnd="schedule-18-paragraph-17" MissingEnd="true"><ukm:Section Ref="schedule-18-paragraph-17-5" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/17/5" FoundRef="schedule-18-paragraph-17">para. 17(5)</ukm:Section>-<ukm:Section Ref="schedule-18-paragraph-17-7" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/17/7" FoundRef="schedule-18-paragraph-17">(7)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-265-1-c" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/265/1/c">s. 265(1)(c)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/1998/36/pdfs/ukpga_19980036_en.pdf" Date="2015-02-15"/></ukm:Alternatives>
					
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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/VI" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/VI" NumberOfProvisions="12" id="part-VI" RestrictStartDate="2011-03-23"><Number>Part VI</Number><Title> Miscellaneous and Supplemental</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/VI/crossheading/supplemental" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/VI/crossheading/supplemental" NumberOfProvisions="3" RestrictStartDate="1998-07-31" id="part-VI-crossheading-supplemental"><Title> Supplemental</Title><P1group RestrictStartDate="1998-07-31"><Title> Repeals.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/165" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165" id="section-165"><Pnumber>165</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/165/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165/1" id="section-165-1"><Pnumber>1</Pnumber><P2para><Text>The enactments mentioned in Schedule 27 to this Act (which include spent provisions) are hereby repealed to the extent specified in the third column of that Schedule.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/165/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165/2" id="section-165-2"><Pnumber>2</Pnumber><P2para><Text>The repeals specified in that Schedule have effect subject to the commencement provisions and savings contained or referred to in the notes set out in that Schedule.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary></Legislation>