{
  "url": "https://openlegislation.uk/finance-act-1931",
  "json_url": "https://openlegislation.uk/finance-act-1931.json",
  "id": "ukpga/Geo5/21-22/28",
  "title": "Finance Act 1931",
  "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": "Geo5/21-22 c. 28",
  "type": "ukpga",
  "year": "Geo5/21-22",
  "number": "28",
  "version": "current",
  "date": "1931-07-31",
  "revised": true,
  "valid_from": "2018-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1931/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": null,
      "url": "https://openlegislation.uk/finance-act-1931/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "5–9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-59",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Land Value Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1025.",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-1025.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/III/crossheading/supplemental",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplemental",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/2627.",
      "kind": "section",
      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-2627.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Production to Commissioners of instruments transferring land.",
      "url": "https://openlegislation.uk/finance-act-1931/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "section/2931.",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-2931.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "General definitions.",
      "url": "https://openlegislation.uk/finance-act-1931/section-32",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Provisions as to expenses.",
      "url": "https://openlegislation.uk/finance-act-1931/section-34",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Application to Scotland.",
      "url": "https://openlegislation.uk/finance-act-1931/section-35",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Miscellaneous and General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-37",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/3839.",
      "kind": "section",
      "number": "38",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-3839.",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/4041.",
      "kind": "section",
      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-4041.",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-42",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1931/section-43",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Construction, short title and application and repeal.",
      "url": "https://openlegislation.uk/finance-act-1931/section-44",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "schedule/FIRST",
      "kind": "schedule",
      "number": "FIRST SCHEDULE",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Requirements in connection with production of instruments of transfer.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1931/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1931/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/THIRD",
      "kind": "schedule",
      "number": "THIRD SCHEDULE",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 2 para. 2(a)",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026",
      "affecting_provisions": "Sch. 2 para. 4(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 2 para. 2(aa)",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026",
      "affecting_provisions": "Sch. 2 para. 4(b)"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/21-22/28",
    "retrieved_at": "2026-10-28T17:56:59.854112+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."
  }
}