<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/1998/36/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36" NumberOfProvisions="801" RestrictEndDate="2008-09-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I."><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/5/2008-07-21</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>2026-04-22</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2008-07-21</dct:valid>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1998/36/contents/2008-07-21" title="Table of Contents"/>
					
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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 AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectingProvisions="Sch. 1 para. 454(11) Sch. 3 Pt. 1" AffectingNumber="4" AffectedNumber="36" AffectingClass="UnitedKingdomPublicGeneralAct" AppliedModified="2019-04-15T10:26:14.212591+01:00" AffectedProvisions="Sch. 18 Pt. 9C" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedYear="1998" Modified="2023-10-10T08:56:11Z" EffectId="key-a7002642666e9560cfda8cb8dc115ca8" 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)" Type="repealed" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" AffectingYear="2009" Row="722" URI="http://www.legislation.gov.uk/id/effect/key-a7002642666e9560cfda8cb8dc115ca8"><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 AffectedNumber="36" Modified="2023-10-10T08:56:11Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectedYear="1998" 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)" AppliedModified="2019-04-15T10:26:14.212591+01:00" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" URI="http://www.legislation.gov.uk/id/effect/key-616a6c86946c77d6dbcbfe88df4ab094" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectingNumber="25" AffectingProvisions="Sch. 3 para. 9" AffectedProvisions="Sch. 18 Pt. 9C title" EffectId="key-616a6c86946c77d6dbcbfe88df4ab094" Type="substituted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/25" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2006" AffectedClass="UnitedKingdomPublicGeneralAct" Row="721"><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>
					

                    
									 
					<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/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/body" NumberOfProvisions="190" RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-07-21"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/I/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/I" NumberOfProvisions="22" RestrictEndDate="2008-11-01" RestrictExtent="E+W+S+N.I." id="part-I" RestrictStartDate="1998-12-01"><Number>Part I</Number><Title> Excise Duties</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/I/crossheading/alcoholic-liquor-duties/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/I/crossheading/alcoholic-liquor-duties" NumberOfProvisions="5" RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-01-01" id="part-I-crossheading-alcoholic-liquor-duties"><Title> Alcoholic liquor duties</Title><P1group RestrictStartDate="1998-07-31"><Title> Drawback of excise duty on beer.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/5/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/5" id="section-5"><Pnumber><CommentaryRef Ref="c16419701"/>5</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/5/1/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/5/1" id="section-5-1"><Pnumber>1</Pnumber><P2para><Text>Section 42 of the <CommentaryRef Ref="c16419711"/>Alcoholic Liquor Duties Act 1979 (drawback on exportation, shipment as stores <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>) shall cease to have effect.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/5/2/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/5/2" id="section-5-2"><Pnumber>2</Pnumber><P2para><Text>Subsection (1) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c16419701" Type="I"><Para><Text><CitationSubRef id="c00005" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/5" SectionRef="section-5">S. 5</CitationSubRef> partly in force at 31.7.1998 see <CitationSubRef id="c00006" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/5/2" SectionRef="section-5-2">s. 5(2)</CitationSubRef>.</Text></Para></Commentary><Commentary id="c16419711" Type="M"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c00007" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="4">1979 c. 4</Citation>. </Text></Para></Commentary></Commentaries></Legislation>