{
  "url": "https://openlegislation.uk/finance-act-1956/section-44",
  "json_url": "https://openlegislation.uk/finance-act-1956/section-44.json",
  "legislation": "ukpga/Eliz2/4-5/54",
  "legislation_title": "Finance Act 1956",
  "legislation_url": "https://openlegislation.uk/finance-act-1956",
  "path": "section/44",
  "kind": "section",
  "number": "44",
  "heading": "Short title, etc.",
  "text": "(1) This Act may be cited as the Finance Act, 1956.\n(2) Part I of this Act, . . . , shall be construed as one with the Customs and Excise Act, 1952, . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Part II of this Act, in so far as it relates to purchase tax, and Part IV of this Act shall be construed as one with Part III of the Finance Act, 1937, and the other enactments relating to the profits tax.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) Part VI of this Act shall be construed as one with the Stamp Act, 1891.\n(7) Any reference in this Act to any other enactment shall,except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment, including this Act.\n(8) Subject to the provisions of subsection (5) of section two of this Act, such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 44(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 44(5) repealed with savings by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 44(9) repealed by Statute Law (Repeals) Act 1974 (c. 22), s. 1 Sch. XI"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1937 c. 54."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of S. 44(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/4-5/54/section/44",
    "retrieved_at": "2026-10-29T11:14:32.827014+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."
}