{
  "url": "https://openlegislation.uk/finance-act-1921",
  "json_url": "https://openlegislation.uk/finance-act-1921.json",
  "id": "ukpga/Geo5/11-12/32",
  "title": "Finance Act 1921",
  "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": "Geo5/11-12 c. 32",
  "type": "ukpga",
  "year": "Geo5/11-12",
  "number": "32",
  "version": "current",
  "date": "1921-08-04",
  "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-1921/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/15.",
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      "number": "1—5",
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      "url": "https://openlegislation.uk/finance-act-1921/section-15.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
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      "url": "https://openlegislation.uk/finance-act-1921/section-6",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1921/section-7",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/8",
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      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "status": "repealed",
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    {
      "path": "section/9",
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      "number": "9",
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    {
      "path": "section/10",
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      "number": "10",
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      "path": "section/1116.",
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      "number": "11—16",
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      "path": "section/17",
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      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/1819.",
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      "path": "section/20",
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      "path": "section/21",
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      "url": "https://openlegislation.uk/finance-act-1921/section-21",
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      "path": "section/22",
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      "path": "section/23",
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      "path": "part/2",
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      "number": "s II—IV",
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    {
      "path": "section/2434.",
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      "number": "24—34",
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      "url": "https://openlegislation.uk/finance-act-1921/section-2434.",
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    {
      "path": "section/3542",
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      "number": "35—42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1921/section-3542",
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      "path": "section/43",
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      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1921/section-43",
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      "path": "section/44",
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      "path": "part/V",
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      "heading": "National Debt",
      "url": null,
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      "path": "section/45",
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      "number": "45",
      "heading": "Sinking fund with respect to Conversion Loan.",
      "url": "https://openlegislation.uk/finance-act-1921/section-45",
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      "path": "section/47",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/11-12/32",
    "retrieved_at": "2026-10-29T11:51:39.274683+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."
  }
}