{
  "url": "https://openlegislation.uk/finance-act-1948",
  "json_url": "https://openlegislation.uk/finance-act-1948.json",
  "id": "ukpga/Geo6/11-12/49",
  "title": "Finance Act 1948",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.",
  "citation": "Geo6/11-12 c. 49",
  "type": "ukpga",
  "year": "Geo6/11-12",
  "number": "49",
  "version": "current",
  "date": "1948-07-30",
  "revised": true,
  "valid_from": "2008-07-21",
  "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-1948/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Stamps",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1948/section-74",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "part/VIII",
      "kind": "part",
      "number": "VIII",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Short title, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1948/section-82",
      "extent": null,
      "status": null,
      "parent": "part/VIII"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/11-12/49",
    "retrieved_at": "2026-10-29T11:22:50.462402+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."
  }
}