{
  "url": "https://openlegislation.uk/finance-act-1946/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1946/introduction.json",
  "legislation": "ukpga/Geo6/9-10/64",
  "legislation_title": "Finance Act 1946",
  "legislation_url": "https://openlegislation.uk/finance-act-1946",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n[1st August 1946]",
  "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."
    },
    {
      "type": "X",
      "label": "X1",
      "text": "Ss. 48, 50, 51, 62, 63, 66, 67(1)(8)(9) were taken from S.I.F Group 99:1 (Public Finance and Economic Controls: Government Finance and Accounting), ss. 52 – 57 and 67(1)(7)–(9) from S.I.F. Group 114 (Stamp Duty); provisions omitted from S.I.F. have been dealt with as referred to in other commentary."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/64/introduction",
    "retrieved_at": "2026-10-29T11:24:46.401211+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."
}