{
  "url": "https://openlegislation.uk/finance-act-1954",
  "json_url": "https://openlegislation.uk/finance-act-1954.json",
  "id": "ukpga/Eliz2/2-3/44",
  "title": "Finance Act 1954",
  "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": "2 & 3 Eliz. 2 c. 44",
  "type": "ukpga",
  "year": "Eliz2/2-3",
  "number": "44",
  "version": "current",
  "date": "1954-07-30",
  "revised": true,
  "valid_from": "2004-07-22",
  "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-1954/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/12.",
      "kind": "section",
      "number": "1, 2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-12.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/46.",
      "kind": "section",
      "number": "4—6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-46.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/713.",
      "kind": "section",
      "number": "7—13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-713.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Income Tax and Profits Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-14",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Further provision for repayment of post-war credits.",
      "url": "https://openlegislation.uk/finance-act-1954/section-15",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/1627.",
      "kind": "section",
      "number": "16—27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-1627.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/2829.",
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      "number": "28, 29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-2829.",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/section-30",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1954/section-31",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/section-32",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/section-33",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Amendments as to Sinking Funds, and as to manner of accounting for issues out of Consolidated Fund.",
      "url": "https://openlegislation.uk/finance-act-1954/section-34",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Short title, etc.",
      "url": "https://openlegislation.uk/finance-act-1954/section-35",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/FIRST",
      "kind": "schedule",
      "number": "FIRST",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/schedule-FIRST",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "SECOND TO FOURTH SCHEDULES",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/FIFTH",
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      "url": null,
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      "status": null,
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    },
    {
      "path": "schedule/FIFTH/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/schedule-FIFTH/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/FIFTH"
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    {
      "path": "schedule/FIFTH/paragraph/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/schedule-FIFTH/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/FIFTH"
    },
    {
      "path": "schedule/FIFTH/paragraph/34.",
      "kind": "paragraph",
      "number": "3, 4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/schedule-FIFTH/paragraph-34.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/FIFTH"
    },
    {
      "path": "schedule/SIXTH",
      "kind": "schedule",
      "number": "SIXTH",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1954/schedule-SIXTH",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/2-3/44",
    "retrieved_at": "2026-10-29T11:15:59.754365+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."
}