{
  "url": "https://openlegislation.uk/finance-act-1901/section-15",
  "json_url": "https://openlegislation.uk/finance-act-1901/section-15.json",
  "legislation": "ukpga/Edw7/1/7",
  "legislation_title": "Finance Act 1901",
  "legislation_url": "https://openlegislation.uk/finance-act-1901",
  "path": "section/15",
  "kind": "section",
  "number": "15",
  "heading": "Short title and construction.",
  "text": "(1) This Act may be cited as the Finance Act 1901.\n(2) Part I of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Consolidation Act 1876, and the Acts amending that Act (in this Act referred to as the Customs Acts), and so far as it relates to duties of excise shall be construed together with the Acts which relate to the duties of excise and the management of those duties.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1876 c. 36."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw7/1/7/section/15",
    "retrieved_at": "2026-10-29T12:25:33.742636+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."
  }
}