{
  "url": "https://openlegislation.uk/finance-act-1917/section-38",
  "json_url": "https://openlegislation.uk/finance-act-1917/section-38.json",
  "legislation": "ukpga/Geo5/7-8/31",
  "legislation_title": "Finance Act 1917",
  "legislation_url": "https://openlegislation.uk/finance-act-1917",
  "path": "section/38",
  "kind": "section",
  "number": "38",
  "heading": "Construction and short title.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . .\n. . .\n. . .\n(2) This Act may be cited as the Finance Act 1917.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed (with savings) by Finance Act 1975 (c. 7), s. 50, 52(2)(3), 59, Sch. 13 Pt. I"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words repealed by Statute Law Revision Act 1927"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words repealed by Statute Law Revision Act 1964"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/7-8/31/section/38",
    "retrieved_at": "2026-10-29T12:05:53.502327+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."
}