{
  "url": "https://openlegislation.uk/finance-act-1935",
  "json_url": "https://openlegislation.uk/finance-act-1935.json",
  "id": "ukpga/Geo5/25-26/24",
  "title": "Finance Act 1935",
  "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": "25 & 26 Geo. 5 c. 24",
  "type": "ukpga",
  "year": "Geo5/25-26",
  "number": "24",
  "version": "current",
  "date": "1935-07-10",
  "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-1935/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/34.",
      "kind": "section",
      "number": "3, 4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-34.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/1216.",
      "kind": "section",
      "number": "12—16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-1216.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II.",
      "kind": "part",
      "number": "II.",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1726.",
      "kind": "section",
      "number": "17—26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-1726.",
      "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/27",
      "kind": "section",
      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/III."
    },
    {
      "path": "section/2831.",
      "kind": "section",
      "number": "28—31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-2831.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III."
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Miscellaneous and General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-32",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1935/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Summary proceedings in revenue cases in Northern Ireland.",
      "url": "https://openlegislation.uk/finance-act-1935/section-34",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "†Short title, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1935/section-35",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1935/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1935/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/25-26/24",
    "retrieved_at": "2026-10-29T11:35:48.941584+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."
}