{
  "url": "https://openlegislation.uk/finance-act-1908",
  "json_url": "https://openlegislation.uk/finance-act-1908.json",
  "id": "ukpga/Edw7/8/16",
  "title": "Finance Act 1908",
  "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": "Edw7/8 c. 16",
  "type": "ukpga",
  "year": "Edw7/8",
  "number": "16",
  "version": "current",
  "date": "1908-08-01",
  "revised": true,
  "valid_from": "2007-08-01",
  "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-1908/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/12.",
      "kind": "section",
      "number": "1, 2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1908/section-12.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1908/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1908/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
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    {
      "path": "part/II",
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      "number": "II",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1908/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Local Taxation Licences",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "†Collection of duties on certain local taxation licences by county councils.",
      "url": "https://openlegislation.uk/finance-act-1908/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1908/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1908/section-8",
      "extent": null,
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    {
      "path": "part/V",
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      "number": "V",
      "heading": null,
      "url": null,
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    },
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1908/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "†Construction and short title.",
      "url": "https://openlegislation.uk/finance-act-1908/section-10",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1908/schedule",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw7/8/16",
    "retrieved_at": "2026-10-29T12:21:35.068243+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."
  }
}