{
  "url": "https://openlegislation.uk/finance-act-1942/section-38",
  "json_url": "https://openlegislation.uk/finance-act-1942/section-38.json",
  "legislation": "ukpga/Geo6/5-6/21",
  "legislation_title": "Finance Act 1942",
  "legislation_url": "https://openlegislation.uk/finance-act-1942",
  "path": "section/38",
  "kind": "section",
  "number": "38",
  "heading": null,
  "text": "Neither excess profits tax . . . shall be chargeable in respect of the interest on tax reserve certificates issued by the Treasury.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 37, 38, 39, 40, 41 and Sch. 11 Parts I and II is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/5-6/21/section/38",
    "retrieved_at": "2026-10-29T11:28:38.319451+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."
}