{
  "url": "https://openlegislation.uk/finance-act-1959",
  "json_url": "https://openlegislation.uk/finance-act-1959.json",
  "id": "ukpga/Eliz2/7-8/58",
  "title": "Finance Act 1959",
  "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": "Eliz2/7-8 c. 58",
  "type": "ukpga",
  "year": "Eliz2/7-8",
  "number": "58",
  "version": "current",
  "date": "1959-07-29",
  "revised": true,
  "valid_from": "1991-02-02",
  "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-1959/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Liquor licences: alteration of amounts of duty.",
      "url": "https://openlegislation.uk/finance-act-1959/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1959/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/78.",
      "kind": "section",
      "number": "7, 8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-78.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10.14.",
      "kind": "section",
      "number": "10.–14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-10.14.",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "s II, III",
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    },
    {
      "path": "section/1516.",
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      "number": "15, 16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-1516.",
      "extent": null,
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "section/1729",
      "kind": "section",
      "number": "17–29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-1729",
      "extent": null,
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Stamp Duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Stamp duty on policies of insurance.",
      "url": "https://openlegislation.uk/finance-act-1959/section-30",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-31",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/32",
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      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-32",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-33",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/3435.",
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      "number": "34, 35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-3435.",
      "extent": null,
      "status": "repealed",
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      "path": "section/36",
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      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1959/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Short title, construction, extent and repeal.",
      "url": "https://openlegislation.uk/finance-act-1959/section-37",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1.",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1959/schedule-1",
      "extent": null,
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    },
    {
      "path": "schedule/2.",
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    },
    {
      "path": "schedule/2./paragraph/12",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1959/schedule-2./paragraph-12",
      "extent": null,
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      "parent": "schedule/2."
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      "url": "https://openlegislation.uk/finance-act-1959/schedule-2./paragraph-34",
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      "path": "schedule/4",
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      "number": "S 4–7.",
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    },
    {
      "path": "schedule/8.",
      "kind": "schedule",
      "number": "8.",
      "heading": "Enactments Repealed",
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  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/7-8/58",
    "retrieved_at": "2026-10-29T11:11:47.087325+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."
  }
}