{
  "url": "https://openlegislation.uk/finance-act-1962/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1962/introduction.json",
  "legislation": "ukpga/Eliz2/10-11/44",
  "legislation_title": "Finance Act 1962",
  "legislation_url": "https://openlegislation.uk/finance-act-1962",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n[1st August 1962]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991."
    },
    {
      "type": "E",
      "label": "E1",
      "text": "For extent of this Act in relation to Northern Ireland see s. 34(4)-(6)"
    },
    {
      "type": "X",
      "label": "X1",
      "text": "Ss. 30, 34(1)–(4) were taken from S.I.F. Group 114 (Stamp Duty), ss. 33, 34(1)(3)(4)(6)(7) and Sch. 11 from S.I.F. Group 99:3 (Public Finance and Economic Controls: National Debt); ss. 32, 34(1)(3)(4) from S.I.F. Group 98:5 (Property, England and Wales: Tithe); provisions omitted from S.I.F. have been dealt with as referred to in other commentary."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/10-11/44/introduction",
    "retrieved_at": "2026-10-29T11:02:37.047504+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}