{
  "url": "https://openlegislation.uk/finance-act-1937/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1937/introduction.json",
  "legislation": "ukpga/Edw8and1Geo6/1/54",
  "legislation_title": "Finance Act 1937",
  "legislation_url": "https://openlegislation.uk/finance-act-1937",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n[30th July 1937]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991."
    },
    {
      "type": "E",
      "label": "E1",
      "text": "For application of this Act to Northern Ireland see s. 34(5)"
    },
    {
      "type": "X",
      "label": "X1",
      "text": "The text of ss. 28, 29, Sch.2 was taken from S.I.F. Group 99:3 (Public Finance and Economic Controls: National Debt), ss. 5(2), 34(1)(4)(5) from S.I.F. Group 4:3 (Animals: Game); provisions omitted from S.I.F. have been dealt with as referred to in other commentary."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw8and1Geo6/1/54/introduction",
    "retrieved_at": "2026-10-29T11:34:09.903581+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."
}