{
  "url": "https://openlegislation.uk/finance-act-1942",
  "json_url": "https://openlegislation.uk/finance-act-1942.json",
  "id": "ukpga/Geo6/5-6/21",
  "title": "Finance Act 1942",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the Public Revenue and the National Debt, and to make further provision in connection with Finance.",
  "citation": "Geo6/5-6 c. 21",
  "type": "ukpga",
  "year": "Geo6/5-6",
  "number": "21",
  "version": "current",
  "date": "1942-06-24",
  "revised": true,
  "valid_from": "2004-07-01",
  "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-1942/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-1",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2—4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-2",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-5",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-6",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-7",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-8",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-9",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-10",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11, 12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-11",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13, 14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-13",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-15",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-16",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17, 18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-17",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-19",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-20",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21—35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-21",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-36",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/section-37",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/section-38",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/section-39",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/section-40",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/section-41",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-42",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-43",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Miscellaneous and General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-45",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1942/section-46",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Transfer and registration of Government stock.",
      "url": "https://openlegislation.uk/finance-act-1942/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Amendment of ss. 53 and 55 of National Debt Act 1870.",
      "url": "https://openlegislation.uk/finance-act-1942/section-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "†Short title, construction, extent and repeal.",
      "url": "https://openlegislation.uk/finance-act-1942/section-49",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/FIRST",
      "kind": "schedule",
      "number": "FIRST",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-FIRST",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "SECOND AND THIRD SCHEDULES",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/FOURTH",
      "kind": "schedule",
      "number": "FOURTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-FOURTH",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/FIFTH",
      "kind": "schedule",
      "number": "FIFTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-FIFTH",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/SIXTH",
      "kind": "schedule",
      "number": "SIXTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-SIXTH",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "SEVENTH AND EIGHTH SCHEDULES",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/NINTH",
      "kind": "schedule",
      "number": "NINTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-NINTH",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/TENTH",
      "kind": "schedule",
      "number": "TENTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-TENTH",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/ELEVENTH",
      "kind": "schedule",
      "number": "ELEVENTH",
      "heading": "Government Stock",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/ELEVENTH/part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/ELEVENTH"
    },
    {
      "path": "schedule/ELEVENTH/part/I/crossheading/descriptions-of-stock-and-bonds",
      "kind": "crossheading",
      "number": null,
      "heading": "Descriptions of Stock and Bonds",
      "url": "https://openlegislation.uk/finance-act-1942/schedule-ELEVENTH/part-I/crossheading-descriptions-of-stock-and-bonds",
      "extent": null,
      "status": null,
      "parent": "schedule/ELEVENTH/part/I"
    },
    {
      "path": "schedule/ELEVENTH/part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/ELEVENTH"
    },
    {
      "path": "schedule/ELEVENTH/part/II/crossheading/consequential-amendments-of-enactments-relating-to-government-stock",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential Amendments of Enactments relating to Government Stock.",
      "url": "https://openlegislation.uk/finance-act-1942/schedule-ELEVENTH/part-II/crossheading-consequential-amendments-of-enactments-relating-to-government-stock",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/ELEVENTH/part/II"
    },
    {
      "path": "schedule/ELEVENTH/part/II/crossheading/consequential-amendment-of-order-in-council-relating-to-government-stock",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential Amendment of Order in Council relating to Government Stock.",
      "url": "https://openlegislation.uk/finance-act-1942/schedule-ELEVENTH/part-II/crossheading-consequential-amendment-of-order-in-council-relating-to-government-stock",
      "extent": null,
      "status": null,
      "parent": "schedule/ELEVENTH/part/II"
    },
    {
      "path": "schedule/ELEVENTH/part/3",
      "kind": "part",
      "number": "III. . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-ELEVENTH/part-3",
      "extent": null,
      "status": null,
      "parent": "schedule/ELEVENTH"
    },
    {
      "path": "schedule/TWELFTH",
      "kind": "schedule",
      "number": "TWELFTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1942/schedule-TWELFTH",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/5-6/21",
    "retrieved_at": "2026-10-29T11:28:38.319451+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."
  }
}