{
  "url": "https://openlegislation.uk/finance-act-1900",
  "json_url": "https://openlegislation.uk/finance-act-1900.json",
  "id": "ukpga/Vict/63-64/7",
  "title": "Finance Act 1900",
  "long_title": "An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue and the National Debt, and to make other provision for the financial arrangements of the year.",
  "citation": "Vict/63-64 c. 7",
  "type": "ukpga",
  "year": "Vict/63-64",
  "number": "7",
  "version": "current",
  "date": "1900-04-09",
  "revised": true,
  "valid_from": "1991-02-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1900/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3.7.",
      "kind": "section",
      "number": "3.—7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-3.7.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Stamps",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Conveyances on sale.",
      "url": "https://openlegislation.uk/finance-act-1900/section-10",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "s III–V",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-14",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/1517.",
      "kind": "section",
      "number": "15—17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-1517.",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1900/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Short title.",
      "url": "https://openlegislation.uk/finance-act-1900/section-19",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "FIRST, SECOND SCHEDULES",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1900/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/63-64/7",
    "retrieved_at": "2026-10-29T12:26:21.659008+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}