{
  "url": "https://openlegislation.uk/finance-act-1948/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1948/introduction.json",
  "legislation": "ukpga/Geo6/11-12/49",
  "legislation_title": "Finance Act 1948",
  "legislation_url": "https://openlegislation.uk/finance-act-1948",
  "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 National Debt and the Public Revenue, and to make further provision in connection with Finance.\n[30th July 1948]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Pt. 5 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8"
    },
    {
      "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": "E",
      "label": "E1",
      "text": "For application of this Act to Northern Ireland see s.82(9)"
    },
    {
      "type": "X",
      "label": "X1",
      "text": "The only provisions of this Act reproduced in Statutes in Force were ss. 74, 82(1)(6)(8)(9); other unrepealed or partly repealed provisions are Pt. V (ss. 47-68), 78, 82; see Chronological Table of the Statutes which gives authority for repeal of other provisions"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/11-12/49/introduction",
    "retrieved_at": "2026-10-29T11:22:50.462402+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."
}