{
  "url": "https://openlegislation.uk/finance-act-1939",
  "json_url": "https://openlegislation.uk/finance-act-1939.json",
  "id": "ukpga/Geo6/2-3/41",
  "title": "Finance Act 1939",
  "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": "Geo6/2-3 c. 41",
  "type": "ukpga",
  "year": "Geo6/2-3",
  "number": "41",
  "version": "current",
  "date": "1939-07-28",
  "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-1939/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "s I—IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/12.",
      "kind": "section",
      "number": "1, 2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-12.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/34.",
      "kind": "section",
      "number": "3, 4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-34.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/78.",
      "kind": "section",
      "number": "7, 8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-78.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/910.",
      "kind": "section",
      "number": "9, 10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-910.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1112.",
      "kind": "section",
      "number": "11, 12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-1112.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1319",
      "kind": "section",
      "number": "13–19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-1319",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/2028",
      "kind": "section",
      "number": "20–28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-2028",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/2931",
      "kind": "section",
      "number": "29–31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-2931",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "National Debt",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-32",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Provisions as to Government stock.",
      "url": "https://openlegislation.uk/finance-act-1939/section-35",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1939/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/section-37",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Short title, construction and extent.",
      "url": "https://openlegislation.uk/finance-act-1939/section-38",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1, 2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/schedule-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/schedule-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n5",
      "kind": "schedule",
      "number": "S 6, 7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/schedule-n5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/schedule-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1939/schedule-9",
      "extent": null,
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    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/2-3/41",
    "retrieved_at": "2026-10-29T11:32:36.117730+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."
  }
}