{
  "url": "https://openlegislation.uk/finance-act-1917",
  "json_url": "https://openlegislation.uk/finance-act-1917.json",
  "id": "ukpga/Geo5/7-8/31",
  "title": "Finance Act 1917",
  "long_title": "An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with Finance.",
  "citation": "Geo5/7-8 c. 31",
  "type": "ukpga",
  "year": "Geo5/7-8",
  "number": "31",
  "version": "current",
  "date": "1917-08-02",
  "revised": true,
  "valid_from": "1991-02-02",
  "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-1917/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/12.",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-12.",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-3",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/45.",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-45.",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-6",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/78.",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-78.",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-9",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-10",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/1119",
      "kind": "section",
      "number": "11–19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-1119",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/2028",
      "kind": "section",
      "number": "20–28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-2028",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-29",
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    {
      "path": "section/30",
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      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-31",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-32",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-33",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/VI",
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      "number": "VI",
      "heading": "National Debt and Loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-35",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1917/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Provisions facilitating dealings with Government stock.",
      "url": "https://openlegislation.uk/finance-act-1917/section-37",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Construction and short title.",
      "url": "https://openlegislation.uk/finance-act-1917/section-38",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "FIRST AND SECOND SCHEDULES",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/7-8/31",
    "retrieved_at": "2026-10-28T18:04:14.376255+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."
  }
}