{
  "url": "https://openlegislation.uk/finance-act-1963",
  "json_url": "https://openlegislation.uk/finance-act-1963.json",
  "id": "ukpga/1963/25",
  "title": "Finance Act 1963",
  "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": "1963 c. 25",
  "type": "ukpga",
  "year": "1963",
  "number": "25",
  "version": "current",
  "date": "1963-07-31",
  "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-1963/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-1963/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-9",
      "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/1051.",
      "kind": "section",
      "number": "10—51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-1051.",
      "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/5254.",
      "kind": "section",
      "number": "52—54",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-5254.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Stamp Duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/IV/crossheading/reduction-of-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Reduced duty on conveyance or transfer on sale.",
      "url": "https://openlegislation.uk/finance-act-1963/section-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/reduction-of-duties"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Reduced duty on leases.",
      "url": "https://openlegislation.uk/finance-act-1963/section-56",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/reduction-of-duties"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Miscellaneous reductions.",
      "url": "https://openlegislation.uk/finance-act-1963/section-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/reduction-of-duties"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-58",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/crossheading/reduction-of-duties"
    },
    {
      "path": "part/IV/crossheading/bearer-instruments",
      "kind": "crossheading",
      "number": null,
      "heading": "Bearer Instruments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Stamp duty on bearer instruments.",
      "url": "https://openlegislation.uk/finance-act-1963/section-59",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/bearer-instruments"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-60",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/crossheading/bearer-instruments"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-61",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/crossheading/bearer-instruments"
    },
    {
      "path": "part/IV/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Commonwealth stock.",
      "url": "https://openlegislation.uk/finance-act-1963/section-62",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Securities for annual and other payments.",
      "url": "https://openlegislation.uk/finance-act-1963/section-63",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-64",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Miscellaneous exemptions.",
      "url": "https://openlegislation.uk/finance-act-1963/section-65",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-66",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-67",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/crossheading/miscellaneous"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Abolition of land tax.",
      "url": "https://openlegislation.uk/finance-act-1963/section-68",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-69",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-70",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Further provision for bearer bonds in respect of government securities",
      "url": "https://openlegislation.uk/finance-act-1963/section-71",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1963/section-72",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Short title, commencement, construction, extent, amendments and repeals.",
      "url": "https://openlegislation.uk/finance-act-1963/section-73",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/1.",
      "kind": "schedule",
      "number": "1.",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1963/schedule-1.",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2.",
      "kind": "schedule",
      "number": "2.",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1963/schedule-2.",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3.",
      "kind": "schedule",
      "number": "3.",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1963/schedule-3.",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "S 4–10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1963/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Stamp Duty Tables",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11/part/I",
      "kind": "part",
      "number": "I",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-11/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Revised table of stamp duties on leases (paragraph (3) of heading)",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-11/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/12.",
      "kind": "schedule",
      "number": "12.",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1963/schedule-12.",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13.",
      "kind": "schedule",
      "number": "13.",
      "heading": "Repeals Arising From Chapter II Of Part II Of This Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13./part/I",
      "kind": "part",
      "number": "I",
      "heading": "Income Tax Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-I",
      "extent": null,
      "status": null,
      "parent": "schedule/13."
    },
    {
      "path": "schedule/13./part/II",
      "kind": "part",
      "number": "II",
      "heading": "Profits Tax Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/13."
    },
    {
      "path": "schedule/13./part/III",
      "kind": "part",
      "number": "III",
      "heading": "Estate Duty Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-III",
      "extent": null,
      "status": null,
      "parent": "schedule/13."
    },
    {
      "path": "schedule/13./part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Other Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-IV",
      "extent": null,
      "status": null,
      "parent": "schedule/13."
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "General Repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/14/part/I",
      "kind": "part",
      "number": "I",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/III",
      "kind": "part",
      "number": "III",
      "heading": "Repeal Relating to Estate Duty",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-III",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Stamp Duty Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-IV",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/V",
      "kind": "part",
      "number": "V",
      "heading": "Land Tax Redemption Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-V",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Other Land Tax Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-VI",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Irish Land Purchase Repeals",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-VII",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/VIII",
      "kind": "part",
      "number": "VIII",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-VIII",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1963/25",
    "retrieved_at": "2026-10-29T11:00:37.363248+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."
  }
}