{
  "url": "https://openlegislation.uk/finance-act-1939/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1939/introduction.json",
  "legislation": "ukpga/Geo6/2-3/41",
  "legislation_title": "Finance Act 1939",
  "legislation_url": "https://openlegislation.uk/finance-act-1939",
  "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[28th July 1939]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "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. Some provisions came into force at specific times of day."
    },
    {
      "type": "E",
      "label": "E1",
      "text": "For the extent of this Act see s. 38(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/2-3/41/introduction",
    "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."
  }
}