{
  "url": "https://openlegislation.uk/finance-act-1920",
  "json_url": "https://openlegislation.uk/finance-act-1920.json",
  "id": "ukpga/Geo5/10-11/18",
  "title": "Finance Act 1920",
  "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": "Geo5/10-11 c. 18",
  "type": "ukpga",
  "year": "Geo5/10-11",
  "number": "18",
  "version": "current",
  "date": "1920-08-04",
  "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-1920/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "s I, II",
      "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-1920/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/4.5.",
      "kind": "section",
      "number": "4.–5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-4.5.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/9.10.",
      "kind": "section",
      "number": "9.–10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-9.10.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/14.33.",
      "kind": "section",
      "number": "14.–33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-14.33.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Stamps",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-35",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-36",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1920/section-37",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-38",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-39",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Stamp duty on accidents and indemnity policies",
      "url": "https://openlegislation.uk/finance-act-1920/section-40",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-41",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-42",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Interpretation and commencement.",
      "url": "https://openlegislation.uk/finance-act-1920/section-43",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "s IV–VI",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/4456.",
      "kind": "section",
      "number": "44—56",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-4456.",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-57",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-58",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/59",
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      "number": "59",
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      "url": "https://openlegislation.uk/finance-act-1920/section-59",
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    {
      "path": "section/60",
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      "url": "https://openlegislation.uk/finance-act-1920/section-60",
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      "path": "section/61",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-61",
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      "path": "section/62",
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      "url": "https://openlegislation.uk/finance-act-1920/section-62",
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      "path": "section/63",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1920/section-63",
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      "path": "section/64",
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      "number": "64",
      "heading": "Construction, short title and repeal.",
      "url": "https://openlegislation.uk/finance-act-1920/section-64",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "schedule/FIRST",
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      "number": "FIRST",
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      "path": "schedule/SECOND",
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      "number": "THIRD",
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      "url": "https://openlegislation.uk/finance-act-1920/schedule-THIRD",
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    },
    {
      "path": "schedule/FOURTH",
      "kind": "schedule",
      "number": "FOURTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1920/schedule-FOURTH",
      "extent": null,
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    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/10-11/18",
    "retrieved_at": "2026-10-29T11:58:06.939028+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."
  }
}