<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/2014/26" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26" NumberOfProvisions="1550" 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="2026-06-25"><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/2014/26/section/94</dc:identifier><dc:title>Finance Act 2014</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:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-07-02</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-06-25</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="2014"/><ukm:Number Value="26"/><ukm:EnactmentDate Date="2014-07-17"/><ukm:ISBN Value="9780105426141"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingProvisions="Sch. 14 para. 45(2)(a)(i)" EffectId="key-58efa6690a7c7ae1c2c5ea5d4ad34572" Type="words renumbered as Sch. 31 para. 2(3)(a)" AffectedProvisions="Sch. 31 para. 2(3)(a)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="26" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2014" AffectingEffectsExtent="E+W+S+N.I." Modified="2026-03-30T14:12:22Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" URI="http://www.legislation.gov.uk/id/effect/key-58efa6690a7c7ae1c2c5ea5d4ad34572" Row="1330" AffectingNumber="32" AffectingYear="2017" RequiresApplied="true"><ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section><ukm:Section Ref="schedule-31-paragraph-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/a" FoundRef="schedule-31-paragraph-2">para. 2(3)(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-45-2-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/i">para. 45(2)(a)(i)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="32" Type="words inserted" Modified="2026-03-30T14:12:22Z" EffectId="key-0892dd5ae441392bb25cea845f11a1a1" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" URI="http://www.legislation.gov.uk/id/effect/key-0892dd5ae441392bb25cea845f11a1a1" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 31 para. 2(3)(a)" AffectingYear="2017" AffectingProvisions="Sch. 14 para. 45(2)(a)(ii)" AffectedYear="2014" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" RequiresApplied="true" AffectedNumber="26" Row="1331"><ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section><ukm:Section Ref="schedule-31-paragraph-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/a" FoundRef="schedule-31-paragraph-2">para. 2(3)(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-45-2-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/ii">para. 45(2)(a)(ii)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="32" AffectingProvisions="Sch. 14 para. 45(2)(a)(iii)" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedYear="2014" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedProvisions="Sch. 31 para. 2(3)(b)" Modified="2026-03-30T14:12:22Z" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="26" URI="http://www.legislation.gov.uk/id/effect/key-f8d90593f7cc61268e02f3d5398fdf64" AffectingYear="2017" EffectId="key-f8d90593f7cc61268e02f3d5398fdf64" Row="1332" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section><ukm:Section Ref="schedule-31-paragraph-2-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/b" FoundRef="schedule-31-paragraph-2">para. 2(3)(b)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-45-2-a-iii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/iii">para. 45(2)(a)(iii)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-c533d9484da48c40dd9477117a2e875d" Row="1334" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 14 para. 45(2)(c)" AffectingNumber="32" AffectedNumber="26" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-c533d9484da48c40dd9477117a2e875d" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedYear="2014" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 31 para. 2(4A)" Type="inserted" Modified="2026-03-30T14:12:22Z"><ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section><ukm:Section Ref="schedule-31-paragraph-2-4A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/4A" FoundRef="schedule-31-paragraph-2">para. 2(4A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-45-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/c">para. 45(2)(c)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="32" EffectId="key-2cfd10870a48ae4c39fba6f571162f0d" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" Modified="2026-03-30T14:12:22Z" URI="http://www.legislation.gov.uk/id/effect/key-2cfd10870a48ae4c39fba6f571162f0d" AffectedNumber="26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" Row="1336" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2014" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 31 para. 3(1A)" AffectingProvisions="Sch. 14 para. 45(3)(b)" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" Type="inserted"><ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section><ukm:Section Ref="schedule-31-paragraph-3-1A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/3/1A" FoundRef="schedule-31-paragraph-3">para. 3(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-45-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/3/b">para. 45(3)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2017" AffectedProvisions="Sch. 31 para. 5(a)" EffectId="key-47a0623a6b0ec95ff9600d1e83100ade" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingNumber="32" Modified="2026-03-30T14:12:22Z" Type="words renumbered as Sch. 31 para. 5(a)" AffectedNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" URI="http://www.legislation.gov.uk/id/effect/key-47a0623a6b0ec95ff9600d1e83100ade" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" Row="1340" AffectingProvisions="Sch. 14 para. 45(4)(a)" AffectedYear="2014" RequiresApplied="true"><ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section><ukm:Section Ref="schedule-31-paragraph-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/a" FoundRef="schedule-31-paragraph-5">para. 5(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-45-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/a">para. 45(4)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedProvisions="Sch. 31 para. 5(a)" Type="words inserted" AffectedNumber="26" AffectingEffectsExtent="E+W+S+N.I." Row="1341" RequiresApplied="true" Modified="2026-03-30T14:12:22Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" URI="http://www.legislation.gov.uk/id/effect/key-0a5c12a06ec4cedfa01cfd8fcfebd60b" AffectingNumber="32" AffectedYear="2014" AffectingProvisions="Sch. 14 para. 45(4)(b)" AffectingYear="2017" EffectId="key-0a5c12a06ec4cedfa01cfd8fcfebd60b"><ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section><ukm:Section Ref="schedule-31-paragraph-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/a" FoundRef="schedule-31-paragraph-5">para. 5(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-45-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/b">para. 45(4)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingEffectsExtent="E+W+S+N.I." 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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/94/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/section/94/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpgaen_20140026_en.pdf" Date="2015-05-08" Title="Explanatory Note" Size="2423583"/></ukm:Alternatives>       
								</ukm:Notes> 
					<ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpgacs_20140026_en_001.pdf" Date="2018-11-26" Title="Correction Slip 1" Size="11353"/></ukm:CorrectionSlips><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpga_20140026_en.pdf" Date="2014-07-18" Size="3631553"/></ukm:Alternatives>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/body" NumberOfProvisions="383" RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/part/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/part/2" NumberOfProvisions="55" id="part-2" RestrictStartDate="2026-04-01"><Number>
          <Strong>PART 2</Strong>
        </Number><Title>Excise duties and other taxes</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/part/2/crossheading/aggregates-levy" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/part/2/crossheading/aggregates-levy" NumberOfProvisions="2" id="part-2-crossheading-aggregates-levy" RestrictStartDate="2015-11-18"><Title><Emphasis>Aggregates levy</Emphasis></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2015-08-01"><Title>Aggregates levy: removal of certain exemptions</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/section/94" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/94" id="section-94"><Pnumber PuncAfter=""><CommentaryRef Ref="key-8de1a1d06771c93538cbdc0facce60f7"/>94</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="key-8de1a1d06771c93538cbdc0facce60f7" Type="F"><Para><Text><CitationSubRef id="cwnrx3032-00004" SectionRef="section-94" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/94">S. 94</CitationSubRef> repealed (retrospective to 1.8.2015) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/33" id="cwnrx3032-00005" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="33" Title="Finance (No. 2) Act 2015">Finance (No. 2) Act 2015 (c. 33)</Citation>, <CitationSubRef id="cwnrx3032-00006" CitationRef="cwnrx3032-00005" SectionRef="section-48-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/33/section/48/2" Operative="true">s. 48(2)</CitationSubRef><CitationSubRef id="cwnrx3032-00007" CitationRef="cwnrx3032-00005" SectionRef="section-48-6" URI="http://www.legislation.gov.uk/id/ukpga/2015/33/section/48/6">(6)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>