{
  "url": "https://openlegislation.uk/finance-act-1950",
  "json_url": "https://openlegislation.uk/finance-act-1950.json",
  "id": "ukpga/Geo6/14/15",
  "title": "Finance Act 1950",
  "long_title": "An Act to grant certain duties and alter other duties, to make certain amendments of the law relating to purchase tax, to amend the law relating to other branches of the public revenue or to the National Debt, and to make further provision in connection with Finance.",
  "citation": "Geo6/14 c. 15",
  "type": "ukpga",
  "year": "Geo6/14",
  "number": "15",
  "version": "current",
  "date": "1950-07-28",
  "revised": true,
  "valid_from": "2016-09-15",
  "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-1950/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1950/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/912.",
      "kind": "section",
      "number": "9—12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-912.",
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      "status": "repealed",
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    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-13",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-14",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-15",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-16",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/17",
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      "url": "https://openlegislation.uk/finance-act-1950/section-17",
      "extent": null,
      "status": "repealed",
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      "path": "section/1819.",
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      "number": "18, 19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-1819.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2021.",
      "kind": "section",
      "number": "20, 21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-2021.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
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      "url": null,
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    },
    {
      "path": "section/2235",
      "kind": "section",
      "number": "22–35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-2235",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Miscellaneous Provisions as to Income Tax and Other Taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-36",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/37",
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      "number": "37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-37",
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    {
      "path": "section/38",
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      "number": "38",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-38",
      "extent": null,
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    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Treatment for taxation purposes of enemy debts, etc., written off during the war.",
      "url": "https://openlegislation.uk/finance-act-1950/section-39",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Modification of last preceding section in the case of recoveries by assignees and in certain cases of subsidiary companies.",
      "url": "https://openlegislation.uk/finance-act-1950/section-40",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.",
      "url": "https://openlegislation.uk/finance-act-1950/section-41",
      "extent": null,
      "status": null,
      "parent": "part/III"
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    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1950/section-42",
      "extent": null,
      "status": "repealed",
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    {
      "path": "part/IV",
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      "heading": "Miscellaneous",
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      "url": "https://openlegislation.uk/finance-act-1950/section-49",
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      "path": "section/50",
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      "number": "50",
      "heading": "†Short title, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1950/section-50",
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  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/14/15",
    "retrieved_at": "2026-10-29T11:19:09.512370+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."
  }
}