<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/2022/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2022/3" NumberOfProvisions="476" 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/2022/3/section/103</dc:identifier><dc:title>Finance Act 2022</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-23</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/2022/3/section/103/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2022/3/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2022/3" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2022/3/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2022/3/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2022/3/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2022/3/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2022/3/section/103/2022-02-24" title="2022-02-24"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2022/3" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2022/3/section/102" title="Provision; Section 102"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2022/3/section/102" title="Provision; Section 102"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2022/3/section/104" title="Provision; Section 104"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2022/3/section/104" title="Provision; Section 104"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2022"/><ukm:Number Value="3"/><ukm:EnactmentDate Date="2022-02-24"/><ukm:ISBN Value="9780105701392"/></ukm:PrimaryMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2022/3/pdfs/ukpga_20220003_en.pdf" Date="2022-03-01" Size="1348550"/></ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="476"/>
									<ukm:BodyParagraphs Value="121"/>
									<ukm:ScheduleParagraphs Value="355"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="4"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2022/3/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2022/3/body" NumberOfProvisions="121" NumberFormat="default" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2022/3/part/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2022/3/part/6" NumberOfProvisions="23" id="part-6" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Number>PART 6</Number><Title>Miscellaneous and final</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2022/3/part/6/crossheading/final" IdURI="http://www.legislation.gov.uk/id/ukpga/2022/3/part/6/crossheading/final" NumberOfProvisions="2" id="part-6-crossheading-final" RestrictExtent="E+W+S+N.I." RestrictStartDate="2022-02-24"><Title>Final</Title><P1group RestrictStartDate="2022-02-24" RestrictExtent="E+W+S+N.I."><Title>Interpretation</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2022/3/section/103" IdURI="http://www.legislation.gov.uk/id/ukpga/2022/3/section/103" id="section-103">
<Pnumber>103</Pnumber>
<P1para>
<Text>In this Act the following abbreviations are references to the following Acts—</Text>
<Tabular Orientation="portrait">
<table xmlns="http://www.w3.org/1999/xhtml" cols="2">
<col width="50%" span="1"/>
<col width="50%" span="1"/>
<tbody><tr><td colspan="1" rowspan="1">CAA 2001</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Capital Allowances Act 2001</td></tr><tr><td colspan="1" rowspan="1">CRCA 2005</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Commissioners for Revenue and Customs Act 2005 </td></tr><tr><td colspan="1" rowspan="1">CTA 2009</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Corporation Tax Act 2009</td></tr><tr><td colspan="1" rowspan="1">CTA 2010</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Corporation Tax Act 2010</td></tr><tr><td colspan="1" rowspan="1">FA followed by a year</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Finance Act of that year</td></tr><tr><td colspan="1" rowspan="1">F(No.2)A followed by a year</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Finance (No.2) Act of that year</td></tr><tr><td colspan="1" rowspan="1">FISMA 2000</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Financial Services and Markets Act 2000</td></tr><tr><td colspan="1" rowspan="1">HODA 1979</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Hydrocarbon Oil Duties Act 1979</td></tr><tr><td colspan="1" rowspan="1">ITA 2007</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Income Tax Act 2007</td></tr><tr><td colspan="1" rowspan="1">ITEPA 2003</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Income Tax (Earnings and Pensions) Act 2003</td></tr><tr><td colspan="1" rowspan="1">ITTOIA 2005</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Income Tax (Trading and Other Income) Act 2005</td></tr><tr><td colspan="1" rowspan="1">TCGA 1992</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Taxation of Chargeable Gains Act 1992</td></tr><tr><td colspan="1" rowspan="1">TCTA 2018</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Taxation (Cross-border Trade) Act 2018</td></tr><tr><td colspan="1" rowspan="1">TIOPA 2010</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Taxation (International and Other Provisions) Act 2010</td></tr><tr><td colspan="1" rowspan="1">TMA 1970</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Taxes Management Act 1970</td></tr><tr><td colspan="1" rowspan="1">TPDA 1979</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Tobacco Products Duty Act 1979</td></tr><tr><td colspan="1" rowspan="1">VATA 1994</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Value Added Tax Act 1994</td></tr><tr><td colspan="1" rowspan="1">VERA 1994</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" colspan="1" fo:border-left-color="black" fo:border-left-width="0.5pt" rowspan="1">Vehicle Excise and Registration Act 1994</td></tr></tbody>
</table>
</Tabular>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary></Legislation>