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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1999/16/section/35</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>
					
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					<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/section/34" title="Provision; Section 34"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1999/16/section/34" title="Provision; Section 34"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1999/16/section/36" title="Provision; Section 36"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1999/16/section/36" title="Provision; Section 36"/>
					<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 URI="http://www.legislation.gov.uk/id/effect/key-58f41b93c4317903a9c4d6d5a7af47af" Modified="2017-07-03T09:29:26Z" AffectedNumber="16" AffectedYear="1999" AffectingProvisions="s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note" EffectId="key-78535083ef75c00b7af954a9c2083a68" AffectingYear="1999" AffectingURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectingNumber="16" AffectedProvisions="Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Row="243" AffectedClass="UnitedKingdomPublicGeneralAct" Type="repealed (prosp.)"><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>
					

                    
									 
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				</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/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/part/III" NumberOfProvisions="75" id="part-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31"><Number>Part III</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/part/III/crossheading/income-tax-reductions" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/part/III/crossheading/income-tax-reductions" NumberOfProvisions="7" id="part-III-crossheading-income-tax-reductions" RestrictStartDate="2009-07-21"><Title> Income tax reductions</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2007-04-06"><Title> Order of income tax reductions <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/section/35" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/35" id="section-35"><Pnumber><CommentaryRef Ref="key-85db0213403fdfd3cc49ca68ce8fe708"/>35</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="key-85db0213403fdfd3cc49ca68ce8fe708" Type="F"><Para><Text>S. 35 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="c0nzp2os3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>, <CitationSubRef id="c0nzp2os3-00006" CitationRef="c0nzp2os3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1" SectionRef="section-1034-1">s. 1034(1)</CitationSubRef>, <CitationSubRef id="c0nzp2os3-00007" CitationRef="c0nzp2os3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/3/part/1" SectionRef="schedule-3-part-1" Operative="true">Sch. 3 Pt. 1</CitationSubRef> (with <CitationSubRef id="c0nzp2os3-00008" CitationRef="c0nzp2os3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>