{
  "url": "https://openlegislation.uk/finance-act-1969",
  "json_url": "https://openlegislation.uk/finance-act-1969.json",
  "id": "ukpga/1969/32",
  "title": "Finance Act 1969",
  "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": "1969 c. 32",
  "type": "ukpga",
  "year": "1969",
  "number": "32",
  "version": "current",
  "date": "1969-07-25",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1969/introduction",
      "extent": null,
      "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": "Termination of surcharge under Finance Act 1961 s. 9 and related increases in duties.",
      "url": "https://openlegislation.uk/finance-act-1969/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Bingo duty.",
      "url": "https://openlegislation.uk/finance-act-1969/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Income Tax and Corporation Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/710.",
      "kind": "section",
      "number": "7—10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-710.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Child relief, accumulation settlements and family allowances.",
      "url": "https://openlegislation.uk/finance-act-1969/section-11",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/1215.",
      "kind": "section",
      "number": "12—15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-1215.",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-16",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/1734.",
      "kind": "section",
      "number": "17—34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-1734.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "s III—V",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/3540.",
      "kind": "section",
      "number": "35—40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-3540.",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/4142.",
      "kind": "section",
      "number": "41, 42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-4142.",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "part/3/crossheading/betterment-levy",
      "kind": "crossheading",
      "number": null,
      "heading": "Betterment Levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Exemption where top value is £1,500 or less.",
      "url": "https://openlegislation.uk/finance-act-1969/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Base value of owner-occupied dwelling-house.",
      "url": "https://openlegislation.uk/finance-act-1969/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Allowance for costs of sale.",
      "url": "https://openlegislation.uk/finance-act-1969/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Relief for land bought between 22nd September 1965 and 6th April 1967.",
      "url": "https://openlegislation.uk/finance-act-1969/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Levy in Case C, and related provisions.",
      "url": "https://openlegislation.uk/finance-act-1969/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Minor amendments.",
      "url": "https://openlegislation.uk/finance-act-1969/section-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-50",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-51",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/betterment-levy"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-52",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-53",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-54",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-55",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-56",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1969/section-57",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Disclosure of information for statistical purposes by Board of Inland Revenue.",
      "url": "https://openlegislation.uk/finance-act-1969/section-58",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Disclosure of information by Commissioners of Customs and Excise.",
      "url": "https://openlegislation.uk/finance-act-1969/section-59",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Amendments for purposes of tax consolidation.",
      "url": "https://openlegislation.uk/finance-act-1969/section-60",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Citation, interpretation, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1969/section-61",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "S 2—5. . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-2",
      "extent": null,
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    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "6. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Miscellaneous Provisions as to Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/crossheading/definition-of-whisky",
      "kind": "crossheading",
      "number": null,
      "heading": "Definition of whisky",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/definition-of-whisky"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-7/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7/crossheading/definition-of-whisky"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-7/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7/crossheading/definition-of-whisky"
    },
    {
      "path": "schedule/7/paragraph/45.",
      "kind": "paragraph",
      "number": "4,5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-7/paragraph-45.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7/crossheading/definition-of-whisky"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Provisions Relating to Bingo Duty",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/9/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Exemptions from Duty",
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      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/16.",
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      "number": "1—6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-9/paragraph-16.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9/part/I"
    },
    {
      "path": "schedule/9/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Administration and Enforcement",
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    },
    {
      "path": "schedule/9/paragraph/721.",
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      "number": "7—21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-9/paragraph-721.",
      "extent": null,
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      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/paragraph/22",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-9/paragraph-22",
      "extent": null,
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    {
      "path": "schedule/9/paragraph/23",
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      "url": "https://openlegislation.uk/finance-act-1969/schedule-9/paragraph-23",
      "extent": null,
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    {
      "path": "schedule/9/paragraph/24",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-9/paragraph-24",
      "extent": null,
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    },
    {
      "path": "schedule/n7",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-n7",
      "extent": null,
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    },
    {
      "path": "schedule/n8",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-n8",
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    },
    {
      "path": "schedule/n9",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-n9",
      "extent": null,
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    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "S 13—16. . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-10",
      "extent": null,
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    },
    {
      "path": "schedule/11",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-11",
      "extent": null,
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      "parent": null
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "S 18, 19. . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/20",
      "kind": "schedule",
      "number": "20",
      "heading": "Consolidation Amendments",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/20/paragraph/110",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-20/paragraph-110",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/crossheading/discharge-of-functions-of-commissioners-of-inland-revenue",
      "kind": "crossheading",
      "number": null,
      "heading": "Discharge of functions of Commissioners of Inland Revenue",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/paragraph/11",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-20/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/20/crossheading/discharge-of-functions-of-commissioners-of-inland-revenue"
    },
    {
      "path": "schedule/20/paragraph/1225.",
      "kind": "paragraph",
      "number": "12—25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1969/schedule-20/paragraph-1225.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/20/crossheading/discharge-of-functions-of-commissioners-of-inland-revenue"
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