http://www.legislation.gov.uk/ukpga/2007/11/introduction/2007-03-22Finance Act 2007An 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.texttext/xmlenStatute Law Database2024-06-132007-03-22

Finance Act 2007

2007 c. 11

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.

[19th July 2007]

Most Gracious Sovereign

We, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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<ukm:Section Ref="schedule-20-paragraph-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/2/3/a">para. 2(3)(a)</ukm:Section>
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<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-4-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/4/2/b">para. 4(2)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-4-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/4/2/c">para. 4(2)(c)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-2-3-c" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/2/3/c">para. 2(3)(c)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-4-5" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/4/5">para. 4(5)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
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</ukm:InForceDates>
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<ukm:UnappliedEffect AffectedNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" Row="364" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:54:15Z" AffectingNumber="11" URI="http://www.legislation.gov.uk/id/effect/key-83618e22fcc01a2e39bb24462435960f" AffectingYear="2015" AffectingProvisions="Sch. 20 para. 3(8)" EffectId="key-83618e22fcc01a2e39bb24462435960f" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/11" AffectedProvisions="Sch. 24 para. 4A(7)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2007" RequiresApplied="true">
<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-4A-7" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/4A/7">para. 4A(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-3-8" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/3/8">para. 3(8)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
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<ukm:UnappliedEffect AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" Row="365" AffectedProvisions="Sch. 24 para. 4A(A1)(1)" AffectingProvisions="Sch. 20 para. 3(2)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="11" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-72d280e79b036b2ef9ada01049d89697" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/11" Type="substituted for Sch. 24 para. 4A(1)" AffectingYear="2015" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2007" EffectId="key-72d280e79b036b2ef9ada01049d89697" RequiresApplied="true" Modified="2023-10-10T08:54:15Z">
<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-4A-A1" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/4A/A1" FoundRef="schedule-24-paragraph-4A">para. 4A(A1)</ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-4A-1" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/4A/1">(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-3-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/3/2">para. 3(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
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<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-10-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/10/2">para. 10(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
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<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
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<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-12-5-za" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/12/5/za" FoundRef="schedule-24-paragraph-12">para. 12(5)(za)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-6-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/6/a">para. 6(a)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/11" Row="465" AffectedYear="2007" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Modified="2023-10-10T08:54:15Z" EffectId="key-e68f9f6b95daab3e9385aa96a06d0ed6" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" AffectingNumber="11" AffectingYear="2015" AffectingProvisions="Sch. 20 para. 7(3)" URI="http://www.legislation.gov.uk/id/effect/key-e68f9f6b95daab3e9385aa96a06d0ed6" AffectedNumber="11" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 24 para. 21A(2)" AffectedClass="UnitedKingdomPublicGeneralAct" Type="substituted">
<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-21A-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/21A/2">para. 21A(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-7-3" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/7/3">para. 7(3)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:UnappliedEffect AffectingYear="2015" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/11" AffectedProvisions="Sch. 24 para. 21A(7)" EffectId="key-8ad07575463079cad562e30459d61cff" URI="http://www.legislation.gov.uk/id/effect/key-8ad07575463079cad562e30459d61cff" AffectedClass="UnitedKingdomPublicGeneralAct" Type="substituted" RequiresApplied="true" AffectedNumber="11" AffectingNumber="11" Modified="2023-10-10T08:54:15Z" Row="468" AffectingProvisions="Sch. 20 para. 7(4)" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2007">
<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-21A-7" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/21A/7">para. 21A(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-7-4" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/7/4">para. 7(4)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/11" EffectId="key-818cbea3040ef4a1a7dd2f4bddb6ae7e" AffectingYear="2015" URI="http://www.legislation.gov.uk/id/effect/key-818cbea3040ef4a1a7dd2f4bddb6ae7e" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2007" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" AffectedProvisions="Sch. 24 para. 21A(A1)" RequiresApplied="true" Row="469" Modified="2023-10-10T08:54:15Z" AffectingNumber="11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 20 para. 7(2)" Comments="Contains power" AffectedNumber="11" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted">
<ukm:AffectedTitle>Finance Act 2007</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24">Sch. 24 </ukm:Section>
<ukm:Section Ref="schedule-24-paragraph-21A-A1" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/24/paragraph/21A/A1" FoundRef="schedule-24-paragraph-21A">para. 21A(A1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-7-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/7/2">para. 7(2)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
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<p class="title">
<shortTitle>Finance Act 2007</shortTitle>
</p>
<p class="number">
<docNumber>2007 c. 11</docNumber>
</p>
<longTitle>
<p>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.</p>
</longTitle>
<p class="DateOfEnactment">
<docDate date="2007-07-19">[19th July 2007]</docDate>
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<p>Most Gracious Sovereign</p>
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<p>
<inline name="smallCaps" style="font-variant:small-caps">We</inline>
, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
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