{
  "url": "https://openlegislation.uk/finance-act-1944",
  "json_url": "https://openlegislation.uk/finance-act-1944.json",
  "id": "ukpga/Geo6/7-8/23",
  "title": "Finance Act 1944",
  "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": "Geo6/7-8 c. 23",
  "type": "ukpga",
  "year": "Geo6/7-8",
  "number": "23",
  "version": "current",
  "date": "1944-07-13",
  "revised": true,
  "valid_from": "2011-07-19",
  "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-1944/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-1944/section-1",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-2",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-3",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-4",
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      "status": "repealed",
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    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-5",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-6",
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      "status": "repealed",
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    },
    {
      "path": "section/8",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-8",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-9",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10–18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-10",
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    },
    {
      "path": "section/19",
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      "number": "19–31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-19",
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    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "EXCESS PROFITS TAX",
      "url": null,
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    },
    {
      "path": "section/32",
      "kind": "section",
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      "heading": "Increase of standard profits in certain cases.",
      "url": "https://openlegislation.uk/finance-act-1944/section-32",
      "extent": null,
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      "path": "section/33",
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      "heading": "Tax avoidance.",
      "url": "https://openlegislation.uk/finance-act-1944/section-33",
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    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": "Amendment of s.21 of Finance Act, 1943.",
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    },
    {
      "path": "section/35",
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      "number": "35–41",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-35",
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    },
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      "path": "part/VII",
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      "heading": "Miscellaneous",
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    },
    {
      "path": "section/42",
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      "heading": "Trading with the enemy.",
      "url": "https://openlegislation.uk/finance-act-1944/section-42",
      "extent": null,
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    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-43",
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    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-44",
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    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Exemption of certain assignments by seamen from stamp duty.",
      "url": "https://openlegislation.uk/finance-act-1944/section-45",
      "extent": null,
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    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Extension of Barracks Act 1890 s. 11.",
      "url": "https://openlegislation.uk/finance-act-1944/section-46",
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    {
      "path": "section/47",
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      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-47",
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    },
    {
      "path": "section/48",
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      "number": "48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1944/section-48",
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    },
    {
      "path": "section/49",
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      "number": "49",
      "heading": "†Short title, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1944/section-49",
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    {
      "path": "schedule/FIRST",
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    },
    {
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    },
    {
      "path": "schedule/FOURTH",
      "kind": "schedule",
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      "heading": "Enemy Property",
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    },
    {
      "path": "schedule/FOURTH/part/I",
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      "path": "schedule/FOURTH/part/I/crossheading/tax-on-income-payable-to-custodian",
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