40 Provisions supplementary to sections 37 to 39.
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Finance Act 1988
United Kingdom · statute
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2024-02-22, as the publisher states.
Copy read on 2026-11-08. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 73c7a79efdf81693dde6e4310b61f6efe7f3d49c062cbfb385788b8bb177660e
Contents: 162 provisions
- Title and introductory text
- 1 Beer, wine, made-wine and cider.
- 2 Tobacco products.
- 3 Hydrocarbon oil.
- 4 Vehicles excise duty.
- 5 Relief from excise duty on goods imported for testing etc.
- 6 Remission of duty in respect of spirits used for medical or scientific purposes.
- 7 Meaning of “sparkling” in relation to wine and made-wine.
- 8 Disclosure of information as to imports.
- 9 Approval and regulation of warehouses.
- 10 Power to search persons.
- 11 Time limits for arrest and proceedings.
- 12 Punishment of offences.
- 13 Medical services and goods.
- 14 Registration.
- 15 Assessment of tax due.
- 16 Serious misdeclaration or neglect resulting in understatements or overclaims.
- 17 Persistent misdeclaration resulting in understatements or overclaims.
- 18 Failures to notify and unauthorised issue of invoices.
- 19 Breaches of regulatory provisions.
- 20 Repayment supplement.
- 21 Set-off of credits.
- 22 Invoices provided by recipients of goods or services.
- 23 Charge and basic rate of income tax for 1988-89.
- 24 Higher and additional rates of income tax.
- 25 Personal reliefs.
- 26 Charge and rate of corporation tax for financial year 1988.
- 27 Corporation tax: small companies.
- 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29 Life assurance premium relief.
- 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 31 Non-residents’ personal reliefs.
- 32 Abolition of aggregation of income.
- 33 Personal allowance and married couple’s allowance.
- 34 Jointly held property.
- 35 Minor and consequential provisions.
- 36 Annual payments.
- 37 Maintenance payments under existing obligations:
- 38 Maintenance payments under existing obligations:
- 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 40 Provisions supplementary to sections 37 to 39.
- 41 Qualifying maximum for loans.
- 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 45 Car benefits.
- 46 Car parking facilities.
- 47 Entertainment: non-cash vouchers.
- 48 Entertainment: credit-tokens.
- 49 Entertainment of directors and higher-paid employees.
- 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 51 Restriction of relief.
- 52 Valuation of interests in land.
- 53 Approved investment funds.
- 54 Personal pension schemes: commencement.
- 55 Personal pension schemes: other amendments.
- 56 Occupational pension schemes.
- 57 Lump sum benefits paid otherwise than on retirement.
- 58 Assessment and collection.
- 59 Reinsurance: general.
- 60 Reinsurance to close.
- 61 Minor and consequential amendments.
- 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 65 Commercial woodlands.
- 66 Company residence.
- 66A Residence of SE or SCE
- 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 68 Priority share allocations for employees etc.
- 69 Share options: loans.
- 70 Charities: payroll deduction scheme.
- 71 Unit trusts: relief on certain payments.
- 72 Entertainment of overseas customers.
- 73 Consideration for certain restrictive undertakings.
- 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 75 Premiums for leases etc.
- 76
- 77 Scope of Chapter.
- 78 Charge where restrictions removed etc.
- 79 Charge for shares in dependent subsidiaries.
- 80 Charge on special benefits.
- 81 Changes in interest.
- 82 Company reorganisations etc.
- 83 Connected persons etc.
- 84 Capital gains tax.
- 85 Information.
- 86 Meaning of “dependent subsidiary”.
- 87 Other interpretation provisions.
- 88 Transitional provisions.
- 89 Consequential amendments.
- 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 105 Deemed disposal of assets on company ceasing to be resident in U.K.
- 106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 117 Definition of “investment trust”.
- 118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 119 Current year assessments.
- 120 Notice of liability to income tax.
- 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 122 Notice of liability to capital gains tax.
- 123 Three year time limit.
- 124 Returns of fees, commissions etc.
- 125 Other payments and licences etc.
- 126 Production of documents relating to a person’s tax liability.
- 127 Production of computer records etc.
- 128 Interest on overdue or overpaid PAYE.
- 129 Two or more tax-geared penalties in respect of same tax.
- 130 Provisions for securing payment by company of outstanding tax.
- 131 Penalties for failure to comply with section 130.
- 132 Liability of other persons for unpaid tax.
- 133 Jurisdiction of General Commissioners.
- 134 General Commissioners for Northern Ireland.
- 135 Cases stated in Northern Ireland.
- 136 Reduction of rates.
- 137 Gifts to political parties.
- 138 Reduced oil allowance for certain Southern Basin and onshore fields.
- 139 Assets generating tariff receipts: extension of allowable expenditure.
- 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 142 Stamp duty: housing action trusts.
- 143 Stamp duty: paired shares
- 144 Stamp duty reserve tax: paired shares etc
- 145 Building societies: change of status.
- 146 Post-consolidation amendments.
- 147 Interpretation etc.
- 148 Repeals.
- 149 Short title.
- SCHEDULE 1 Alcoholic Liquor Duties
- SCHEDULE 2 Vehicles Excise Duty
- SCHEDULE 3 Married Couples: Minor and Consequential Provisions
- SCHEDULE 4
- SCHEDULE 8
- SCHEDULE 9
- SCHEDULE 10
- SCHEDULE 11
- SCHEDULE 12 Building Societies: Change of Status
- SCHEDULE 13 Post-Consolidation Amendments
- SCHEDULE 14 Repeals
Proposed changes to this act
No one has proposed a change to this act yet.
162 provisions
41 Qualifying maximum for loans.
For the year 1988-89 the qualifying maximum defined in section 367(5) of the Taxes Act 1988 (limit on relief for interest on certain loans) shall be £30,000.
Propose a change42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change45 Car benefits.
(1) In Schedule 6 to the Taxes Act 1988 (taxation of directors and others in respect of cars) for Part I (tables of flat rate cash equivalents) there shall be substituted— Part I Tables of Flat Rate Cash Equivalents Table A Cars with an original market value up to £19,250 and having a cylinder capacity Cylinder capacity of car in cubic centimetres | Age of car at end of relevant year of assessment Under 4 years | 4 years or more 1400 or less | £1,050 | £700 More than 1400 but not more than 2000 | £1,400 | £940 More than 2000 | £2,200 | £1,450 Table B Cars with an original market value up to £19,250 and not having a cylinder capacity Original market value of car | Age of car at end of relevant year of assessment Under 4 years | 4 years or more Less than £6,000 | £1,050 | £700 £6,000 or more but less than £8,500 | £1,400 | £940 £8,500 or more but not more than £19,250 | £2,200 | £1,450 Table C Cars with an original market value of more than £19,250 Original market value of car | Age of car at end of relevant year of assessment Under 4 years | 4 years or more More than £19,250 but not more than £29,000 | £2,900 | £1,940 More than £29,000 | £4,600 | £3,060 (2) This section shall have effect for the year 1988-89 and subsequent years of assessment.
Propose a change46 Car parking facilities.
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Propose a change47 Entertainment: non-cash vouchers.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In subsection (1) of section 36 of the Finance (No. 2) Act 1975 (vouchers other than cash vouchers), for the words “Subject to subsection (2) below” there shall be substituted the words “ Subject to the provisions of this section ”. (3) The provision set out in subsection (1) above shall be inserted after subsection (3A) of that section as subsection (3B) with the substitution— (a) for the reference to section 839 of the Taxes Act 1988 of a reference to section 533 of the Taxes Act 1970; and (b) for any reference to a non-cash voucher of a reference to a voucher. (4) The amendment made by subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and the amendments made by subsections (2) and (3) above shall have effect for the year 1987-88.
Propose a change48 Entertainment: credit-tokens.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) The provision set out in subsection (1) above shall be inserted after subsection (3) of section 36A of the Finance (No. 2) Act 1975 (credit-tokens) as subsection (3A) with the substitution for the reference to section 839 of the Taxes Act 1988 of a reference to section 533 of the Taxes Act 1970. (3) The amendment made by subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and the amendment made by subsection (2) above shall have effect for the year 1987-88.
Propose a change49 Entertainment of directors and higher-paid employees.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) The provision set out in subsection (1) above shall be added at the end of section 62 of the Finance Act 1976 as subsection (9) with the substitution— (a) for the reference to section 154 of the Taxes Act 1988 of a reference to section 61 of the 1976 Act; and (b) for the reference to section 839 of the Taxes Act 1988 of a reference to section 533 of the Taxes Act 1970. (3) The amendment made by subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and the amendment made by subsection (2) above shall have effect for the year 1987-88.
Propose a change50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change51 Restriction of relief.
(1) The Taxes Act 1988 shall have effect, and be deemed always to have had effect, with the following amendments, namely— (a) in section 289(12)(b), the substitution of the words “sections 290A, 293” for the words “ sections 293 ”; and (b) the insertion after section 290 of the following section— Restriction of relief where amounts raised exceed permitted maximum. 290A (1) Where— (a) a company raises any amount through the issue of eligible shares after 15th March 1988; and (b) the aggregate of that amount and of all other amounts (if any) so raised within the period mentioned in subsection (2) below exceeds £500,000, the relief shall not be given in respect of the excess. (2) The period referred to in subsection (1) above is— (a) the period of 6 months ending with the date of the issue of the shares; or (b) the period beginning with the preceding 6th April and ending with the date of that issue, whichever is the longer. (3) In determining the aggregate mentioned in subsection (1) above, no account shall be taken of any amount— (a) which is subscribed by a person other than an individual who qualifies for relief; or (b) as respects which relief is precluded by section 290 or this section. (4) Where— (a) at any time within the relevant period, the company in question or any of its subsidiaries carries on any trade or part of a trade in partnership, or as a party to a joint venture, with one or more other persons; and (b) that other person, or at least one of those other persons, is a company, the reference to £500,000 in subsection (1) above shall have effect as if it were a reference to— £500,000 1 + A, where A is the total number of companies (apart from the company in question or any of its subsidiaries) which, during the relevant period, are members of any such partnership or parties to any such joint venture. (5) Where this section precludes the giving of relief on claims in respect of shares issued to two or more individuals, the available relief shall be divided between them in proportion to the amounts which have been respectively subscribed by them for the shares to which their claims relate and which would, apart from this section, be eligible for relief. (6) Where— (a) in the case of a company falling within subsection (2)(a) of section 293, the qualifying trade or each of the qualifying trades is a trade to which subsection (7) below applies; (b) in the case of a company falling within subsection (2)(b)(i) of that section, the subsidiary or each of the subsidiaries is a dormant subsidiary or exists wholly, or substantially wholly, for the purpose of carrying on one or more qualifying trades which or each of which is a trade to which subsection (7) below applies; or (c) in the case of a company falling within subsection (2)(b)(ii) of that section, the requirements mentioned in each of paragraphs (a) and (b) above are satisfied, subsections (1) and (4) above shall have effect as if for the amount there specified there were substituted £5 million. (7) This subsection applies to a trade if it consists, wholly or substantially wholly, of operating or letting ships, other than oil rigs or pleasure craft, and— (a) every ship operated or let by the company carrying on the trade is beneficially owned by the company; (b) every ship beneficially owned by the company is registered in the United Kingdom; (c) throughout the relevant period the company is solely responsible for arranging the marketing of the services of its ships; and (d) the conditions mentioned in section 297(7) are satisfied in relation to every letting by the company. (8) Where— (a) any of the requirements mentioned in paragraphs (a) to (c) of subsection (7) above are not satisfied in relation to any ships; or (b) any of the conditions referred to in paragraph (d) of that subsection are not satisfied in relation to any lettings, the trade shall not thereby be precluded from being a trade to which that subsection applies if the operation or letting of those ships, or, as the case may be, those lettings do not amount to a substantial part of the trade. (9) The Treasury may by order amend any of the foregoing provisions of this section by substituting a different amount for the amount for the time being specified there. (10) Where— (a) the issue of the eligible shares is made in pursuance of a prospectus published, or an offer in writing made, before 15th March 1988; (b) the shares are issued after that date and before 6th April 1988; and (c) subsection (6) above does not apply, subsections (1) and (4) above shall have effect as if for the amount there specified there were substituted £1 million. (11) In this section— “let” means let on charter and “letting” shall be construed accordingly; “oil rig” and “pleasure craft” have the same meanings as in section 297; “prospectus” has the meaning given by section 744 of the Companies Act 1985 or Article 2(3) of the Companies (Northern Ireland) Order 1986. (2) Schedule 5 to the Finance Act 1983 shall be deemed always to have had effect as if— (a) in paragraph 2(7), for the words “paragraphs 5” there had been substituted the words “ paragraphs 3A, 5 ”; and (b) the provisions set out in subsection (1)(b) above had been inserted, with any necessary modifications, after paragraph 3 as paragraph 3A.
Propose a change52 Valuation of interests in land.
(1) In section 294 of the Taxes Act 1988 (companies with interests in land), after subsection (5) there shall be inserted— (5A) For the purposes of this section, the value of an interest in any building or other land shall be adjusted by deducting the market value of any machinery or plant which is so installed or otherwise fixed in or to the building or other land as to become, in law, part of it. (2) This section shall have effect in relation to valuations which fall to be made after the passing of this Act.
Propose a change53 Approved investment funds.
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Propose a change54 Personal pension schemes: commencement.
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Propose a change55 Personal pension schemes: other amendments.
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Propose a change56 Occupational pension schemes.
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Propose a change57 Lump sum benefits paid otherwise than on retirement.
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Propose a change58 Assessment and collection.
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Propose a change59 Reinsurance: general.
(1) In subsection (4) of section 450 of the Taxes Act 1988 (underwriters), for paragraph (b) there shall be substituted— (b) any insurance money payable to him under that insurance in respect of a loss shall be taken into account as a trading receipt in computing those profits or gains for the year of assessment which corresponds to the underwriting year in which the loss arose; (2) The amendment set out in subsection (1) above shall also be made in paragraph 4 of Schedule 16 to the Finance Act 1973 (underwriters). (3) Subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and subsection (2) above shall have effect for the years 1985-86, 1986-87 and 1987-88.
Propose a change60 Reinsurance to close.
(1) For subsection (5) of section 450 of the Taxes Act 1988 (underwriters) there shall be substituted— (5) Subsection (5A) below applies where— (a) in accordance with the rules or practice of Lloyd’s and in consideration of the payment of a premium, one member agrees with another to meet liabilities arising from the latter’s business for an underwriting year so that the accounts of the business for that year may be closed; and (b) the member by whom the premium is payable is a continuing member, that is, a member not only of the syndicate as a member of which he is liable to pay the premium (“the reinsured syndicate”) but also of the syndicate as a member of which the other member is entitled to receive it (“the reinsurer syndicate”). (5A) In any case where this subsection applies— (a) in computing for the purposes of income tax the profits or gains of the continuing member’s business as a member of the reinsured syndicate, the amount of the premium shall be deductible as an expense of his only to the extent that it is shown not to exceed a fair and reasonable assessment of the value of the liabilities in respect of which it is payable; and (b) in computing for those purposes the profits or gains of his business as a member of the reinsurer syndicate, those profits or gains shall be reduced by an amount equal to any part of a premium which, by virtue of paragraph (a) above, is not deductible as an expense of his as a member of the reinsured syndicate; and the assessment referred to above shall be taken to be fair and reasonable only if it is arrived at with a view to producing the result that a profit does not accrue to the member to whom the premium is payable but that he does not suffer a loss. (2) The provisions set out in subsection (1) above, but renumbered as subsections (1) and (2) and with the substitution, in the provision renumbered as subsection (1), of the words “subsection (2)” for the words “subsection (5A)”, shall also be substituted for subsections (1) to (4) of section 70 of the Finance (No. 2) Act 1987 (underwriters); and in subsection (5) of that section, for the word “underwriter” there shall be substituted the word “ member ”. (3) In this section— (a) subsection (1) shall have effect in relation to premiums payable in connection with the closing of accounts of a member’s business for an underwriting year ending in the year 1988-89 or any subsequent year of assessment; and (b) subsection (2) shall have effect in relation to premiums payable in connection with the closing of accounts of a member’s business for an underwriting year ending in the year 1985-86, 1986-87 or 1987-88.
Propose a change61 Minor and consequential amendments.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In Schedule 10 to the Taxes Act 1970, in paragraph 7(3), for the words “Case I of Schedule D” there shall be substituted the words “ in accordance with Schedule 16 to Finance Act 1973 ” and the words “the investments forming part of the premiums trust fund of the underwriter” shall cease to have effect. (3) In section 87 of the Finance Act 1972, at the beginning of subsection (3) there shall be inserted the words “ Except as provided by Schedule 16 to Finance Act 1973 (underwriters) ”. (4) In Schedule 16 to the Finance Act 1973— (a) in sub-paragraph (1) of paragraph 17, for paragraph (a) there shall be substituted— (a) for the assessment and collection of tax charged in accordance with the preceding provisions of this Schedule (so far as not provided for by Schedule 16A to this Act); (aa) for making, in the event of any changes in the rules or practice of Lloyd’s, such amendments of that Schedule as appear to the Board to be expedient having regard to those changes; (b) after that sub-paragraph, there shall be inserted— (1A) Regulations under this paragraph may make provision with respect to the year of assessment next but one preceding the year of assessment in which they are made. (5) ... subsections (2) to (4) above shall have effect for the years 1986-87 and 1987-88.
Propose a change62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change65 Commercial woodlands.
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Propose a change66 Company residence.
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Propose a change66A Residence of SE or SCE
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Propose a change67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change68 Priority share allocations for employees etc.
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Propose a change69 Share options: loans.
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Propose a change70 Charities: payroll deduction scheme.
(1) In section 202(7) of the Taxes Act 1988 (which limits to £120 the deductions attracting relief) for “ £120” there shall be substituted “ £240 ”. (2) This section shall have effect for the year 1988-89 and subsequent years of assessment.
Propose a change71 Unit trusts: relief on certain payments.
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Propose a change72 Entertainment of overseas customers.
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Propose a change73 Consideration for certain restrictive undertakings.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change75 Premiums for leases etc.
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Propose a change76
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Propose a change77 Scope of Chapter.
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Propose a change78 Charge where restrictions removed etc.
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Propose a change