{
  "url": "https://openlegislation.uk/finance-act-1968",
  "json_url": "https://openlegislation.uk/finance-act-1968.json",
  "id": "ukpga/1968/44",
  "title": "Finance Act 1968",
  "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": "1968 c. 44",
  "type": "ukpga",
  "year": "1968",
  "number": "44",
  "version": "current",
  "date": "1968-07-26",
  "revised": true,
  "valid_from": "2010-11-02",
  "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-1968/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "url": null,
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      "status": null,
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    },
    {
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      "url": "https://openlegislation.uk/finance-act-1968/section-1",
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      "status": null,
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    },
    {
      "path": "section/2",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-2",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-3",
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      "status": "repealed",
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    {
      "path": "section/4",
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      "url": "https://openlegislation.uk/finance-act-1968/section-4",
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    {
      "path": "section/5",
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      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-5",
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      "path": "section/6",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/7",
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      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-7",
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      "status": "repealed",
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    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-89",
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      "path": "section/10",
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    },
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      "url": "https://openlegislation.uk/finance-act-1968/section-1122",
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      "path": "section/2430",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-2430",
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      "status": "repealed",
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    },
    {
      "path": "part/III",
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    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-31",
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      "path": "section/32",
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      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-32",
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    {
      "path": "section/33",
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      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-33",
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      "status": "repealed",
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    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-34",
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    },
    {
      "path": "section/3537",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-3537",
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    },
    {
      "path": "section/3839",
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      "number": "38",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-3839",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/III/crossheading/betterment-levy",
      "kind": "crossheading",
      "number": null,
      "heading": "Betterment levy",
      "url": null,
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    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/betterment-levy"
    },
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      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "The Special Charge",
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      "status": null,
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    },
    {
      "path": "section/41",
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      "heading": "The special charge.",
      "url": "https://openlegislation.uk/finance-act-1968/section-41",
      "extent": null,
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    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Investment income.",
      "url": "https://openlegislation.uk/finance-act-1968/section-42",
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      "status": "repealed",
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    },
    {
      "path": "section/43",
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      "number": "43",
      "heading": "Due date, interest and administration.",
      "url": "https://openlegislation.uk/finance-act-1968/section-43",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Husband and wife.",
      "url": "https://openlegislation.uk/finance-act-1968/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Close companies.",
      "url": "https://openlegislation.uk/finance-act-1968/section-45",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Relief where income attributable to period of years was received in 1967–68.",
      "url": "https://openlegislation.uk/finance-act-1968/section-46",
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    {
      "path": "section/47",
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      "number": "47",
      "heading": "Relief where capital is subject to estate duty or capital gains tax.",
      "url": "https://openlegislation.uk/finance-act-1968/section-47",
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    {
      "path": "section/48",
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      "number": "48",
      "heading": "Relief in respect of error or mistake,",
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    },
    {
      "path": "section/49",
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      "number": "49",
      "heading": "Double taxation relief.",
      "url": "https://openlegislation.uk/finance-act-1968/section-49",
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    },
    {
      "path": "section/50",
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      "number": "50",
      "heading": "Transactions designed to avoid liability.",
      "url": "https://openlegislation.uk/finance-act-1968/section-50",
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    {
      "path": "part/V",
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    },
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      "path": "section/51",
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      "parent": "part/V"
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    {
      "path": "section/52",
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      "number": "52",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-52",
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    },
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      "path": "part/VI",
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      "number": "VI",
      "heading": "Miscellaneous",
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    },
    {
      "path": "section/53",
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      "number": "53",
      "heading": "Interest on overdue tax.",
      "url": "https://openlegislation.uk/finance-act-1968/section-53",
      "extent": null,
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    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Premium savings bonds: increase of prize money.",
      "url": "https://openlegislation.uk/finance-act-1968/section-54",
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      "status": null,
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    {
      "path": "section/55",
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      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-55",
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      "path": "section/56",
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      "number": "56",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-56",
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    {
      "path": "section/57",
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      "number": "57",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-57",
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      "path": "section/58",
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      "number": "58",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-58",
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      "path": "section/59",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1968/section-59",
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    },
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      "path": "section/60",
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      "heading": "Provisional collection of taxes.",
      "url": "https://openlegislation.uk/finance-act-1968/section-60",
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    },
    {
      "path": "section/61",
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      "number": "61",
      "heading": "Citation, interpretation, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1968/section-61",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "s 1—4.",
      "heading": ". . .",
      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5.",
      "heading": ". . .",
      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/6",
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      "number": "6.",
      "heading": ". . .",
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    },
    {
      "path": "schedule/7",
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      "number": "7.",
      "heading": ". . .",
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    },
    {
      "path": "schedule/13",
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    },
    {
      "path": "schedule/14",
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    },
    {
      "path": "schedule/15",
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      "number": "15.",
      "heading": "Special Charge: Trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/15/crossheading/income-out-of-capital-etc",
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      "heading": "Income out of capital, et ceteralaetc.",
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      "path": "schedule/15/paragraph/1",
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      "path": "schedule/15/crossheading/recovery-of-charge-from-trustees",
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      "path": "schedule/15/paragraph/2",
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      "path": "schedule/15/paragraph/3",
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      "path": "schedule/15/paragraph/4",
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      "path": "schedule/15/paragraph/5",
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    },
    {
      "path": "schedule/15/crossheading/income-derived-from-another-trust",
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      "heading": "Income derived from another trust",
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    },
    {
      "path": "schedule/15/paragraph/6",
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    },
    {
      "path": "schedule/15/crossheading/notice-to-persons-answerable-for-a-trust",
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      "heading": "Notice to persons answerable for a trust",
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    },
    {
      "path": "schedule/15/paragraph/7",
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      "url": "https://openlegislation.uk/finance-act-1968/schedule-15/paragraph-7",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "schedule/15/crossheading/application-of-trust-property-in-payment-of-charge",
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      "heading": "Application of trust property in payment of charge",
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    {
      "path": "schedule/15/paragraph/8",
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      "url": "https://openlegislation.uk/finance-act-1968/schedule-15/paragraph-8",
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      "status": "repealed",
      "parent": "schedule/15/crossheading/application-of-trust-property-in-payment-of-charge"
    },
    {
      "path": "schedule/15/crossheading/foreign-trusts",
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      "heading": "Foreign trusts",
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      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/9",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1968/schedule-15/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/crossheading/foreign-trusts"
    },
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