{
  "url": "https://openlegislation.uk/finance-act-1961",
  "json_url": "https://openlegislation.uk/finance-act-1961.json",
  "id": "ukpga/Eliz2/9-10/36",
  "title": "Finance Act 1961",
  "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": "Eliz2/9-10 c. 36",
  "type": "ukpga",
  "year": "Eliz2/9-10",
  "number": "36",
  "version": "current",
  "date": "1961-07-19",
  "revised": true,
  "valid_from": "2008-07-21",
  "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-1961/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-1961/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "6—8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-68",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/1229.",
      "kind": "section",
      "number": "12—29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-1229.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Increase of rate of profits tax.",
      "url": "https://openlegislation.uk/finance-act-1961/section-31",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Excess profits tax, excess profits levy and special contribution: terminal date for making assessments.",
      "url": "https://openlegislation.uk/finance-act-1961/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-35",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1961/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "General And Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Short title, interpretation, construction, extent and repeal.",
      "url": "https://openlegislation.uk/finance-act-1961/section-37",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "schedule/FIRST",
      "kind": "schedule",
      "number": "FIRST",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/FIRST/paragraph/wrapper1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1961/schedule-FIRST/paragraph-wrapper1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/FIRST"
    },
    {
      "path": "schedule/SECOND",
      "kind": "schedule",
      "number": "SECOND",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/SECOND/paragraph/wrapper2",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1961/schedule-SECOND/paragraph-wrapper2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/SECOND"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "THIRD, FOURTH",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/paragraph/wrapper3",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1961/schedule-3/paragraph-wrapper3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3"
    },
    {
      "path": "schedule/FIFTH",
      "kind": "schedule",
      "number": "FIFTH",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/FIFTH/paragraph/wrapper4",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1961/schedule-FIFTH/paragraph-wrapper4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/FIFTH"
    },
    {
      "path": "schedule/SIXTH",
      "kind": "schedule",
      "number": "SIXTH",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/SIXTH/paragraph/wrapper5",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1961/schedule-SIXTH/paragraph-wrapper5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/SIXTH"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/9-10/36",
    "retrieved_at": "2026-10-29T11:10:18.137477+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."
  }
}