<ukl:RestrictStartDate value="2020-12-31"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/23/section/18</dc:identifier>
<dc:title>Finance Act 2002</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>2002-08-02</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>2024-05-31</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2020-12-31</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2002/23/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2002/23" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2002/23/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2002/23/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2002/23/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2002/23/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/23/section/18/2002-07-24" title="2002-07-24"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2002/23" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2002/23/section/17" title="Provision; Section 17"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2002/23/section/17" title="Provision; Section 17"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2002/23/section/19" title="Provision; Section 19"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2002/23/section/19" title="Provision; Section 19"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
...</ukm:DocumentClassification>
<ukm:Year Value="2002"/>
<ukm:Number Value="23"/>
<ukm:EnactmentDate Date="2002-07-24"/>
<ukm:ISBN Value="0105423025"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingProvisions="Sch. 39 para. 48" URI="http://www.legislation.gov.uk/id/effect/key-403ff06ca602242874bf0f531b2a9639" AffectedProvisions="Sch. 16 para. 27(5)(6)" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2008/9" RequiresApplied="false" AppliedModified="2013-01-07T16:16:50.436Z" AffectingNumber="9" Comments="Sch. 16 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 373, Sch. 3 Pt. 1 (with Sch. 2)" Modified="2020-03-04T12:06:57Z" EffectId="key-403ff06ca602242874bf0f531b2a9639" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/23" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" Row="392" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="23" AffectingYear="2008">
<ukm:AffectedTitle>Finance Act 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-16" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/16">Sch. 16 </ukm:Section>
<ukm:Section Ref="schedule-16-paragraph-27-5" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/16/paragraph/27/5" FoundRef="schedule-16-paragraph-27">para. 27(5)</ukm:Section>
<ukm:Section Ref="schedule-16-paragraph-27-6" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/16/paragraph/27/6" FoundRef="schedule-16-paragraph-27">(6)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-39" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/39">Sch. 39 </ukm:Section>
<ukm:Section Ref="schedule-39-paragraph-48" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/39/paragraph/48">para. 48</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/118/2">s. 118(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/403" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2010-04-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="403" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-2" URI="http://www.legislation.gov.uk/id/uksi/2009/403/article/2/2">art. 2(2)</ukm:Section>
...</ukm:CommencingProvisions>
<ukm:CommencingSavings>
<ukm:Section Ref="article-10" URI="http://www.legislation.gov.uk/id/uksi/2009/403/article/10">art. 10</ukm:Section>
...</ukm:CommencingSavings>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
...</ukm:UnappliedEffects>
...</ukm:PrimaryMetadata>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2002/23/pdfs/ukpgacs_20020023_en_001.pdf" Date="2018-11-26" Title="Correction Slip 1" Size="11394"/>
...</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2002/23/pdfs/ukpga_20020023_en.pdf" Title="Print Version"/>
...</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1078"/>
<ukm:BodyParagraphs Value="177"/>
<ukm:ScheduleParagraphs Value="901"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="27"/>
...</ukm:Statistics>