{
  "url": "https://openlegislation.uk/finance-act-1962",
  "json_url": "https://openlegislation.uk/finance-act-1962.json",
  "id": "ukpga/Eliz2/10-11/44",
  "title": "Finance Act 1962",
  "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": "Eliz2/10-11 c. 44",
  "type": "ukpga",
  "year": "Eliz2/10-11",
  "number": "44",
  "version": "current",
  "date": "1962-08-01",
  "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-1962/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-1",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-2",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-3",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-4",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-5",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-6",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/726",
      "kind": "section",
      "number": "7–26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-726",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-27",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/2829.",
      "kind": "section",
      "number": "28, 29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-2829.",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-31",
      "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/32",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1962/section-32",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Termination of powers under Government Annuities Act 1929.",
      "url": "https://openlegislation.uk/finance-act-1962/section-33",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Short title, construction, extent and repeal.",
      "url": "https://openlegislation.uk/finance-act-1962/section-34",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1–4. . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1962/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "5. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1962/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "6. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1962/schedule-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "7. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1962/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "8. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1962/schedule-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "S 9, 10. . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1962/schedule-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/ELEVENTH",
      "kind": "schedule",
      "number": "ELEVENTH",
      "heading": "Repeals",
      "url": "https://openlegislation.uk/finance-act-1962/schedule-ELEVENTH",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/10-11/44",
    "retrieved_at": "2026-10-29T11:02:37.047504+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."
  }
}