{
  "url": "https://openlegislation.uk/finance-act-1965",
  "json_url": "https://openlegislation.uk/finance-act-1965.json",
  "id": "ukpga/1965/25",
  "title": "Finance Act 1965",
  "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": "1965 c. 25",
  "type": "ukpga",
  "year": "1965",
  "number": "25",
  "version": "current",
  "date": "1965-08-05",
  "revised": true,
  "valid_from": "2002-08-14",
  "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-1965/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/67.",
      "kind": "section",
      "number": "6, 7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-67.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-8",
      "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/918",
      "kind": "section",
      "number": "9–18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-918",
      "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/1944",
      "kind": "section",
      "number": "19–44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-1944",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Interpretation and other supplemental provisions.",
      "url": "https://openlegislation.uk/finance-act-1965/section-45",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Taxation of Companies and of Company Distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/4683",
      "kind": "section",
      "number": "46–83",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-4683",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-84",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-85",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-86",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-88",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-89",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "MISCELLANEOUS AND GENERAL",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Stamp duty: conveyances and transfers.",
      "url": "https://openlegislation.uk/finance-act-1965/section-90",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Interest where stamp duty repaid under judgment.",
      "url": "https://openlegislation.uk/finance-act-1965/section-91",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-92",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-93",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-94",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-95",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1965/section-96",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Short title, construction, extent and repeal.",
      "url": "https://openlegislation.uk/finance-act-1965/section-97",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1–4. . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "5. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "S 6–9. . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10",
      "heading": "Capital Gains : Administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10/paragraph/114",
      "kind": "paragraph",
      "number": "1—14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-10/paragraph-114",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Priority of tax in bankruptcy",
      "url": "https://openlegislation.uk/finance-act-1965/schedule-10/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/1618",
      "kind": "paragraph",
      "number": "16—18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-10/paragraph-1618",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "S 11–14. . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "15. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "16. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "S 17–19. . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "20. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/21",
      "kind": "schedule",
      "number": "21",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/21/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-21/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-21/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-21/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/22",
      "kind": "schedule",
      "number": "22",
      "heading": "Repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/22/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise Repeals",
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/wrapper1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/paragraph-wrapper1",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/I"
    },
    {
      "path": "schedule/22/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax Repeals",
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/II"
    },
    {
      "path": "schedule/22/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/II"
    },
    {
      "path": "schedule/22/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/II"
    },
    {
      "path": "schedule/22/part/III",
      "kind": "part",
      "number": "III",
      "heading": "Case VII of Schedule D",
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-III",
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/wrapper2",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/paragraph-wrapper2",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/III"
    },
    {
      "path": "schedule/22/part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Repeals related to Corporation Tax etc.",
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-IV",
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/wrapper3",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/paragraph-wrapper3",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/IV"
    },
    {
      "path": "schedule/22/part/V",
      "kind": "part",
      "number": "V",
      "heading": "Profits Tax Repeals",
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-V",
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/wrapper4",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/paragraph-wrapper4",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/V"
    },
    {
      "path": "schedule/22/part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Other Repeals",
      "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-VI",
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1965/25",
    "retrieved_at": "2026-10-29T10:57:51.721506+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."
  }
}