{
  "url": "https://openlegislation.uk/finance-act-1960/section-67",
  "json_url": "https://openlegislation.uk/finance-act-1960/section-67.json",
  "legislation": "ukpga/Eliz2/8-9/44",
  "legislation_title": "Finance Act 1960",
  "legislation_url": "https://openlegislation.uk/finance-act-1960",
  "path": "section/67",
  "kind": "section",
  "number": "67",
  "heading": "Increase of rate of profits tax.",
  "text": "As from the beginning of April, nineteen hundred and sixty, the rate at which the profits tax is to be charged by virtue of subsection (1) of section twenty-five of the Finance Act, 1958, shall be increased from ten per cent, to twelve and a half per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 67, 79(3)(c)(6) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as otherwise indicated, does not reflect any amendments or repeals which may have been made prior to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/Eliz2/8-9/44/section/67",
    "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."
  }
}