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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1999/16/section/52</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/51" title="Provision; Section 51"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1999/16/section/51" title="Provision; Section 51"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1999/16/section/53" title="Provision; Section 53"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1999/16/section/53" title="Provision; Section 53"/>
					<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 AffectingNumber="16" AffectingURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectingProvisions="s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note" AffectingYear="1999" Row="243" AffectedYear="1999" EffectId="key-78535083ef75c00b7af954a9c2083a68" URI="http://www.legislation.gov.uk/id/effect/key-58f41b93c4317903a9c4d6d5a7af47af" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectingClass="UnitedKingdomPublicGeneralAct" Type="repealed (prosp.)" AffectedNumber="16" RequiresApplied="true" AffectedProvisions="Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III" Modified="2017-07-03T09:29:26Z"><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/members-of-parliaments-and-assemblies" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/part/III/crossheading/members-of-parliaments-and-assemblies" NumberOfProvisions="2" id="part-III-crossheading-members-of-parliaments-and-assemblies" RestrictStartDate="2006-04-06"><Title> Members of parliaments and assemblies</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2006-04-06"><Title> Scottish Parliament and devolved assemblies.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/16/section/52" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/52" id="section-52"><Pnumber><CommentaryRef Ref="key-852d01ff265ab0f0733e961c5c620ad8"/>52</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="key-852d01ff265ab0f0733e961c5c620ad8" Type="F"><Para><Text>S. 52 repealed (6.4.2006) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c0m58oqk3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>, <CitationSubRef id="c0m58oqk3-00006" CitationRef="c0m58oqk3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/3" SectionRef="schedule-42-part-3" Operative="true">Sch. 42 Pt. 3</CitationSubRef> (with <CitationSubRef id="c0m58oqk3-00007" CitationRef="c0m58oqk3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36" SectionRef="schedule-36">Sch. 36</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>