{
  "url": "https://openlegislation.uk/finance-act-1934",
  "json_url": "https://openlegislation.uk/finance-act-1934.json",
  "id": "ukpga/Geo5/24-25/32",
  "title": "Finance Act 1934",
  "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": "Geo5/24-25 c. 32",
  "type": "ukpga",
  "year": "Geo5/24-25",
  "number": "32",
  "version": "current",
  "date": "1934-07-12",
  "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-1934/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-1934/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "2,3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-23",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/411",
      "kind": "section",
      "number": "4—11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-411",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1214",
      "kind": "section",
      "number": "12—14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-1214",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-15",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1617",
      "kind": "section",
      "number": "16—17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-1617",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1922",
      "kind": "section",
      "number": "19—22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-1922",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "National Debt and Guaranteed Loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-24",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Power of Treasury to guarantee loans issued to redeem existing guaranteed loans.",
      "url": "https://openlegislation.uk/finance-act-1934/section-25",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Miscellaneous and General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Estate duty in respect of annuities and other interests.",
      "url": "https://openlegislation.uk/finance-act-1934/section-28",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1934/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "†Short title, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1934/section-30",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1934/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1934/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1934/schedule-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1934/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/24-25/32",
    "retrieved_at": "2026-10-29T11:36:30.984891+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."
  }
}