{
  "url": "https://openlegislation.uk/finance-act-1946",
  "json_url": "https://openlegislation.uk/finance-act-1946.json",
  "id": "ukpga/Geo6/9-10/64",
  "title": "Finance Act 1946",
  "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": "Geo6/9-10 c. 64",
  "type": "ukpga",
  "year": "Geo6/9-10",
  "number": "64",
  "version": "current",
  "date": "1946-08-01",
  "revised": true,
  "valid_from": "2013-04-06",
  "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-1946/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-1946/section-1",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-2",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-3",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-4",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-5",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-6",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-7",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-8",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-9",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-10",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-11",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-12",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-13",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-14",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/1523",
      "kind": "section",
      "number": "15–23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-1523",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/2425.",
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      "number": "24",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-2425.",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-26",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/2735",
      "kind": "section",
      "number": "27–35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-2735",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/IV.",
      "kind": "part",
      "number": "IV.",
      "heading": "Excess Profits Tax and the National Defence Contribution.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Termination of excess profits tax.",
      "url": "https://openlegislation.uk/finance-act-1946/section-36",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Relief from excess profits tax for terminal expenses.",
      "url": "https://openlegislation.uk/finance-act-1946/section-37",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Relief for losses on sales of stock.",
      "url": "https://openlegislation.uk/finance-act-1946/section-38",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Supplementary provisions as to relief for terminal expenses and losses on sales of stock.",
      "url": "https://openlegislation.uk/finance-act-1946/section-39",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Replacement of buildings provided before 1937.",
      "url": "https://openlegislation.uk/finance-act-1946/section-40",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Rehabilitation costs incurred before end of 1946.",
      "url": "https://openlegislation.uk/finance-act-1946/section-41",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Cancellation costs.",
      "url": "https://openlegislation.uk/finance-act-1946/section-42",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Matters occuring after certain dates.",
      "url": "https://openlegislation.uk/finance-act-1946/section-43",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV."
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Payments for technical education.",
      "url": "https://openlegislation.uk/finance-act-1946/section-45",
      "extent": null,
      "status": null,
      "parent": "part/IV."
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-46",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV."
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-47",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV."
    },
    {
      "path": "part/VI.",
      "kind": "part",
      "number": "VI.",
      "heading": "The National Land Fund.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-48",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI."
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-49",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI."
    },
    {
      "path": "section/5051.",
      "kind": "section",
      "number": "50",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-5051.",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI."
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Stamp Duty",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Exemption from stamp duty of documents connected with nationalisation schemes.",
      "url": "https://openlegislation.uk/finance-act-1946/section-52",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-53",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Units under unit trust schemes to be treated as stock.",
      "url": "https://openlegislation.uk/finance-act-1946/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-55",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-56",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Interpretation of Part VII.",
      "url": "https://openlegislation.uk/finance-act-1946/section-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "part/VIII.",
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      "number": "VIII.",
      "heading": "Miscellaneous.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-58",
      "extent": null,
      "status": "repealed",
      "parent": "part/VIII."
    },
    {
      "path": "section/5961",
      "kind": "section",
      "number": "59–61",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-5961",
      "extent": null,
      "status": "repealed",
      "parent": "part/VIII."
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Abolition of land tax assessors and income tax assessors, etc.",
      "url": "https://openlegislation.uk/finance-act-1946/section-62",
      "extent": null,
      "status": null,
      "parent": "part/VIII."
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-63",
      "extent": null,
      "status": "repealed",
      "parent": "part/VIII."
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-64",
      "extent": null,
      "status": "repealed",
      "parent": "part/VIII."
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-65",
      "extent": null,
      "status": "repealed",
      "parent": "part/VIII."
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1946/section-66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VIII."
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Short title, construction extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1946/section-67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VIII."
    },
    {
      "path": "schedule/First.",
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      "number": "First Schedule.",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/Second.",
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      "number": "Second Schedule.",
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      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/Third",
      "kind": "schedule",
      "number": "Third Schedule",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "Fourth and Fifth Schedules.",
      "heading": null,
      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/Sixth.",
      "kind": "schedule",
      "number": "Sixth Schedule.",
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      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/Seventh.",
      "kind": "schedule",
      "number": "Seventh Schedule.",
      "heading": "Amendments Consequential on Termination of Excess Profits Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/Seventh./paragraph/1",
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1946/schedule-Seventh./paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/Seventh."
    },
    {
      "path": "schedule/Seventh./paragraph/2",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1946/schedule-Seventh./paragraph-2",
      "extent": null,
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      "parent": "schedule/Seventh."
    },
    {
      "path": "schedule/Seventh./paragraph/3",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1946/schedule-Seventh./paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/Seventh."
    },
    {
      "path": "schedule/Eighth",
      "kind": "schedule",
      "number": "Eighth Schedule",
      "heading": "Computation of Losses on Sales of Stock",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/Eighth/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1946/schedule-Eighth/paragraph-1",
      "extent": null,
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      "parent": "schedule/Eighth"
    },
    {
      "path": "schedule/Eighth/paragraph/2",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1946/schedule-Eighth/paragraph-2",
      "extent": null,
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      "parent": "schedule/Eighth"
    },
    {
      "path": "schedule/Eighth/paragraph/3",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1946/schedule-Eighth/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/Eighth"
    },
    {
      "path": "schedule/Ninth",
      "kind": "schedule",
      "number": "Ninth Schedule",
      "heading": "Supplementary Provisions as to Claims for Relief for Terminal Expenses and LOSSES ON sales of Stock",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/Ninth/paragraph/1",
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1946/schedule-Ninth/paragraph-1",
      "extent": null,
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      "parent": "schedule/Ninth"
    },
    {
      "path": "schedule/Ninth/paragraph/2",
      "kind": "paragraph",
      "number": "2",
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