{
  "url": "https://openlegislation.uk/finance-act-1930",
  "json_url": "https://openlegislation.uk/finance-act-1930.json",
  "id": "ukpga/Geo5/20-21/28",
  "title": "Finance Act 1930",
  "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": "Geo5/20-21 c. 28",
  "type": "ukpga",
  "year": "Geo5/20-21",
  "number": "28",
  "version": "current",
  "date": "1930-08-01",
  "revised": true,
  "valid_from": "2016-09-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1930/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4, 5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8—32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Estate Duty.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33—40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Stamps.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-41",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Relief from transfer stamp duty in case of transfer of property as between associated companies.",
      "url": "https://openlegislation.uk/finance-act-1930/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/42A",
      "kind": "section",
      "number": "42A",
      "heading": "Certain arrangements not within section 42",
      "url": "https://openlegislation.uk/finance-act-1930/section-42A",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/42B",
      "kind": "section",
      "number": "42B",
      "heading": "Certain mortgage arrangements not within section 42",
      "url": "https://openlegislation.uk/finance-act-1930/section-42B",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-43",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-45",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "National Debt.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-46",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-47",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-48",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Amendment of Part VII of National Debt Act 1870.",
      "url": "https://openlegislation.uk/finance-act-1930/section-49",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-50",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Miscellaneous and General.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Bank for International Settlements to be exempt from taxation.",
      "url": "https://openlegislation.uk/finance-act-1930/section-51",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1930/section-52",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "†Construction, short title, application and repeal.",
      "url": "https://openlegislation.uk/finance-act-1930/section-53",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule/FIRST",
      "kind": "schedule",
      "number": "FIRST",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1930/schedule-FIRST",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/SECOND",
      "kind": "schedule",
      "number": "SECOND",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1930/schedule-SECOND",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1930/schedule-3",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/20-21/28",
    "retrieved_at": "2026-10-29T11:39:12.847436+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."
  }
}