{
  "url": "https://openlegislation.uk/finance-act-1928",
  "json_url": "https://openlegislation.uk/finance-act-1928.json",
  "id": "ukpga/Geo5/18-19/17",
  "title": "Finance Act 1928",
  "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": "18 & 19 Geo. 5 c. 17",
  "type": "ukpga",
  "year": "Geo5/18-19",
  "number": "17",
  "version": "current",
  "date": "1928-08-03",
  "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-1928/introduction",
      "extent": "E+W+S+N.I.",
      "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/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1928/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/78.",
      "kind": "section",
      "number": "7,8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-78.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1011",
      "kind": "section",
      "number": "10, 11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-1011",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/12",
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      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-14",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1522",
      "kind": "section",
      "number": "15—22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-1522",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-23",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/2425",
      "kind": "section",
      "number": "24, 25",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-2425",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Interest on Victory Bonds or Funding Loan held by National Debt Commissioners not to be paid.",
      "url": "https://openlegislation.uk/finance-act-1928/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-28",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Exemption from income tax, estate duty and stamp duties in case of trust funds and gifts for reduction of National Debt.",
      "url": "https://openlegislation.uk/finance-act-1928/section-30",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-31",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/32",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-32",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/33",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-33",
      "extent": null,
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      "path": "section/34",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1928/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "†Construction, Short title, application and repeal.",
      "url": "https://openlegislation.uk/finance-act-1928/section-35",
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      "url": "https://openlegislation.uk/finance-act-1928/schedule-FIRST",
      "extent": null,
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    },
    {
      "path": "schedule/FIFTH",
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      "number": "FIFTH",
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      "url": "https://openlegislation.uk/finance-act-1928/schedule-FIFTH",
      "extent": null,
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  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/18-19/17",
    "retrieved_at": "2026-10-29T11:40:24.589522+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."
}