<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/1999/16" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16" NumberOfProvisions="397" 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/1999/16/section/1</dc:identifier><dc:title>Finance Act 1999</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>1999-08-05</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>2026-04-21</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/1999/16/section/1/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1999/16/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1999/16" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1999/16/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1999/16/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1999/16/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1999/16/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1999/16/section/1/1999-03-09" title="1999-03-09"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1999/16" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1999/16/introduction" title="Introduction; Introduction"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1999/16/introduction" title="Introduction; Introduction"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1999/16/section/2" title="Provision; Section 2"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1999/16/section/2" title="Provision; Section 2"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1999"/><ukm:Number Value="16"/><ukm:EnactmentDate Date="1999-07-27"/><ukm:ISBN Value="0105416991"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectedNumber="16" Modified="2017-07-03T09:29:26Z" RequiresApplied="true" AffectedProvisions="Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III" AffectingNumber="16" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-58f41b93c4317903a9c4d6d5a7af47af" EffectId="key-78535083ef75c00b7af954a9c2083a68" Type="repealed (prosp.)" AffectingProvisions="s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note" AffectedYear="1999" AffectingYear="1999" AffectedClass="UnitedKingdomPublicGeneralAct" Row="243"><ukm:AffectedTitle>Finance Act 1999</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/17">Sch. 17 </ukm:Section><ukm:Section Ref="schedule-17-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/17/paragraph/6">para. 6</ukm:Section> - 8 <ukm:Section Ref="schedule-19-part" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/19/part" FoundRef="schedule-19">Sch. 19 Pt. </ukm:Section>1-III</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 1999</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-123-3" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/123/3">s. 123(3)</ukm:Section> <ukm:Section Ref="section-123-4" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/123/4">s. 123(4)</ukm:Section> <ukm:Section Ref="section-139" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139">139</ukm:Section> <ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20">Sch. 20 </ukm:Section><ukm:Section Ref="schedule-20-part-V-6" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/V/6" FoundRef="schedule-20-part-V">Pt. 5(6)</ukm:Section> Note</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" 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/1999/16/pdfs/ukpga_19990016_en.pdf" Title="Print Version"/>
   </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="450"/>
									<ukm:BodyParagraphs Value="155"/>
									<ukm:ScheduleParagraphs Value="295"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="5"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/body" NumberOfProvisions="155" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/part/I" NumberOfProvisions="11" id="part-I" RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-07"><Number><CommentaryRef Ref="key-ec8ab6a7ea52e2739ba3f1a278e00b98"/>Part I</Number><Title> Excise duties</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/part/I/crossheading/alcoholic-liquor-duties" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/part/I/crossheading/alcoholic-liquor-duties" NumberOfProvisions="1" RestrictStartDate="1999-03-09" id="part-I-crossheading-alcoholic-liquor-duties"><Title> Alcoholic liquor duties</Title><P1group RestrictStartDate="1999-03-09"><Title> Rate of duty on sparkling cider.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/section/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/1" id="section-1"><Pnumber>1</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/section/1/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/1/1" id="section-1-1"><Pnumber>1</Pnumber><P2para><Text>In section 62(1A)(a) of the <CommentaryRef Ref="c1126204"/>Alcoholic Liquor Duties Act 1979 (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£45.05” there shall be substituted <InlineAmendment>“
                    £161.20
                  ”</InlineAmendment>.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/section/1/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/1/2" id="section-1-2"><Pnumber>2</Pnumber><P2para><Text>This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c1126204" 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><Commentary id="key-ec8ab6a7ea52e2739ba3f1a278e00b98" Type="C"><Para><Text>Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/82" id="cnk2fezd2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="82" Title="The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005">The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)</Citation>, <CitationSubRef id="cnk2fezd2-00008" CitationRef="cnk2fezd2-00007" URI="http://www.legislation.gov.uk/id/uksi/2005/82/article/1" SectionRef="article-1">regs. 1</CitationSubRef>, <CitationSubRef id="cnk2fezd2-00009" CitationRef="cnk2fezd2-00007" URI="http://www.legislation.gov.uk/id/uksi/2005/82/regulation/2/2" SectionRef="regulation-2-2" Operative="true">2(2)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>