{
  "url": "https://openlegislation.uk/finance-act-1901",
  "json_url": "https://openlegislation.uk/finance-act-1901.json",
  "id": "ukpga/Edw7/1/7",
  "title": "Finance Act 1901",
  "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 . . .",
  "citation": "1 Edw. 7 c. 7",
  "type": "ukpga",
  "year": "Edw7/1",
  "number": "7",
  "version": "current",
  "date": "1901-07-26",
  "revised": true,
  "valid_from": "2008-07-21",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1901/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "7–9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-79",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Addition or deduction of new or altered duties in the case of contract.",
      "url": "https://openlegislation.uk/finance-act-1901/section-10",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1901/section-14",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "part/V",
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      "number": "V",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Short title and construction.",
      "url": "https://openlegislation.uk/finance-act-1901/section-15",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1–3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1901/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1901/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affected_provisions": "s. 10(3A)",
      "affecting": "ukpga/2008/12",
      "affecting_title": "Statute Law (Repeals) Act 2008",
      "affecting_provisions": "Sch. 2 para. 3"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw7/1/7",
    "retrieved_at": "2026-10-29T12:25:33.742636+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}