{
  "url": "https://openlegislation.uk/finance-act-1960",
  "json_url": "https://openlegislation.uk/finance-act-1960.json",
  "id": "ukpga/Eliz2/8-9/44",
  "title": "Finance Act 1960",
  "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": "Eliz2/8-9 c. 44",
  "type": "ukpga",
  "year": "Eliz2/8-9",
  "number": "44",
  "version": "current",
  "date": "1960-07-29",
  "revised": true,
  "valid_from": "2012-07-17",
  "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-1960/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": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1960/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1960/section-10",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1114.",
      "kind": "section",
      "number": "11—14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-1114.",
      "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/1543.",
      "kind": "section",
      "number": "15—43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-1543.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/4463.",
      "kind": "section",
      "number": "44—63",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-4463.",
      "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/6466.",
      "kind": "section",
      "number": "64—66",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-6466.",
      "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/67",
      "kind": "section",
      "number": "67",
      "heading": "Increase of rate of profits tax.",
      "url": "https://openlegislation.uk/finance-act-1960/section-67",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/6872.",
      "kind": "section",
      "number": "68—72",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-6872.",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-73",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Visiting forces and allied headquarters (stamp duty exemptions).",
      "url": "https://openlegislation.uk/finance-act-1960/section-74",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/74A",
      "kind": "section",
      "number": "74A",
      "heading": "Visiting forces and international military headquarters (stamp duty land tax exemptions)",
      "url": "https://openlegislation.uk/finance-act-1960/section-74A",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/7576.",
      "kind": "section",
      "number": "75, 76",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-7576.",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Premium Savings Bonds.",
      "url": "https://openlegislation.uk/finance-act-1960/section-77",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1960/section-78",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Short title, interpretation, construction, extent and repeal.",
      "url": "https://openlegislation.uk/finance-act-1960/section-79",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule/FIRST",
      "kind": "schedule",
      "number": "FIRST",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1960/schedule-FIRST",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/SECOND",
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    {
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      "kind": "part",
      "number": "I",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1960/schedule-SECOND/part-I",
      "extent": null,
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      "parent": "schedule/SECOND"
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    {
      "path": "schedule/SECOND/part/II",
      "kind": "part",
      "number": "II",
      "heading": ". . .",
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    {
      "path": "schedule/THIRD",
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      "number": "THIRD",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1960/schedule-THIRD",
      "extent": null,
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    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "FOURTH TO SEVENTH SCHEDULES",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1960/schedule-4",
      "extent": null,
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    },
    {
      "path": "schedule/EIGHTH",
      "kind": "schedule",
      "number": "EIGHTH",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1960/schedule-EIGHTH",
      "extent": null,
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    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/8-9/44",
    "retrieved_at": "2026-10-29T11:11:05.080742+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."
  }
}