{
  "url": "https://openlegislation.uk/finance-act-1967/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1967/introduction.json",
  "legislation": "ukpga/1967/54",
  "legislation_title": "Finance Act 1967",
  "legislation_url": "https://openlegislation.uk/finance-act-1967",
  "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[21st July 1967]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Act partly in force at Royal Assent, partly retrospective, partly prospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of day."
    },
    {
      "type": "E",
      "label": "E1",
      "text": "For extent of Act in relation to Northern Ireland see s. 45(7)"
    },
    {
      "type": "X",
      "label": "X1",
      "text": "The text of Ss. 5, 45(4), Sch.7 para. 24 was taken from S.I.F. Group 68A:1 (Intoxicating Liquor: England and Wales), S. 45(5) from S.I.F. Group 68A:2 (Intoxicating Liquor: Scotland) and Ss. 27(3), 29(2)(3)(5), 30, 45(3)(g)(h) from S.I.F. Group 114 (Stamp Duty); 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/1967/54/introduction",
    "retrieved_at": "2026-10-29T10:55:15.812616+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."
  }
}