{
  "url": "https://openlegislation.uk/finance-act-1925",
  "json_url": "https://openlegislation.uk/finance-act-1925.json",
  "id": "ukpga/Geo5/15-16/36",
  "title": "Finance Act 1925",
  "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": "Geo5/15-16 c. 36",
  "type": "ukpga",
  "year": "Geo5/15-16",
  "number": "36",
  "version": "current",
  "date": "1925-06-30",
  "revised": true,
  "valid_from": "2026-03-18",
  "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-1925/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/12.",
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      "number": "1, 2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-12.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
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    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
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    {
      "path": "section/10",
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      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-10",
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      "status": "repealed",
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    },
    {
      "path": "section/1112.",
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      "number": "11, 12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-1112.",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "part/II",
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      "number": "II",
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    },
    {
      "path": "section/1321.",
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      "number": "13—21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-1321.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-22",
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      "status": "repealed",
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    {
      "path": "section/23",
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      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-23",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/24",
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      "number": "24",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-24",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Liability of Dominion Governments to taxation in respect of trading operations.",
      "url": "https://openlegislation.uk/finance-act-1925/section-25",
      "extent": null,
      "status": "repealed",
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      "path": "section/26",
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      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-26",
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      "status": "repealed",
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      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1925/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "†Construction, short title, application and repeal.",
      "url": "https://openlegislation.uk/finance-act-1925/section-28",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "schedule/FIRST",
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      "number": "FIRST",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1925/schedule-FIRST",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "SECOND AND THIRD SCHEDULES",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1925/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/Fourth",
      "kind": "schedule",
      "number": "Fourth",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1925/schedule-Fourth",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/FIFTH",
      "kind": "schedule",
      "number": "FIFTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1925/schedule-FIFTH",
      "extent": null,
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    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/15-16/36",
    "retrieved_at": "2026-10-29T11:42:57.034144+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."
  }
}