{
  "url": "https://openlegislation.uk/finance-act-1907",
  "json_url": "https://openlegislation.uk/finance-act-1907.json",
  "id": "ukpga/Edw7/7/13",
  "title": "Finance Act 1907",
  "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 provisions for the financial arrangements of the year.",
  "citation": "Edw7/7 c. 13",
  "type": "ukpga",
  "year": "Edw7/7",
  "number": "13",
  "version": "current",
  "date": "1907-08-09",
  "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-1907/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/13.",
      "kind": "section",
      "number": "1—3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-13.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-5",
      "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      "status": "repealed",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/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Stamping of hire-purchase agreement.",
      "url": "https://openlegislation.uk/finance-act-1907/section-7",
      "extent": null,
      "status": null,
      "parent": "part/II"
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    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-10",
      "extent": null,
      "status": "repealed",
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      "path": "section/11",
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      "number": "11",
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      "url": "https://openlegislation.uk/finance-act-1907/section-11",
      "extent": null,
      "status": "repealed",
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      "path": "part/3",
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      "number": "s III–VI",
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      "path": "section/1216.",
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      "number": "12—16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-1216.",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-17",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
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    {
      "path": "section/18",
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      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-18",
      "extent": null,
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      "path": "section/1922.",
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      "url": "https://openlegislation.uk/finance-act-1907/section-1922.",
      "extent": null,
      "status": "repealed",
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      "path": "section/23",
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      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-23",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/2428.",
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      "number": "24—28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1907/section-2428.",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/29",
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      "url": "https://openlegislation.uk/finance-act-1907/section-29",
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      "path": "part/VII",
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      "number": "VII",
      "heading": "General",
      "url": null,
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      "status": null,
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      "heading": "Repeal, construction, and short title.",
      "url": "https://openlegislation.uk/finance-act-1907/section-30",
      "extent": null,
      "status": null,
      "parent": "part/VII"
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      "path": "schedule/FIRST",
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      "number": "FIRST",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1907/schedule-FIRST",
      "extent": null,
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    },
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      "number": "SECOND",
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      "url": "https://openlegislation.uk/finance-act-1907/schedule-SECOND",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/THIRD",
      "kind": "schedule",
      "number": "THIRD",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1907/schedule-THIRD",
      "extent": null,
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    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw7/7/13",
    "retrieved_at": "2026-10-29T12:22:25.796951+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."
  }
}