{
  "url": "https://openlegislation.uk/finance-act-1970",
  "json_url": "https://openlegislation.uk/finance-act-1970.json",
  "id": "ukpga/1970/24",
  "title": "Finance Act 1970",
  "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": "1970 c. 24",
  "type": "ukpga",
  "year": "1970",
  "number": "24",
  "version": "current",
  "date": "1970-05-29",
  "revised": true,
  "valid_from": "2017-11-28",
  "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-1970/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-1970/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Gaming licence duty.",
      "url": "https://openlegislation.uk/finance-act-1970/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1970/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1970/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-10",
      "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": "part/II/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11–14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-15",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-16",
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      "status": "repealed",
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    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-17",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Miscellaneous amendments of income tax and corporation tax law.",
      "url": "https://openlegislation.uk/finance-act-1970/section-18",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/II/chapter/II",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19–26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-19",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/chapter/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "MISCELLANEOUS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/crossheading/capital-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/capital-gains"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/capital-gains"
    },
    {
      "path": "section/29",
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      "url": "https://openlegislation.uk/finance-act-1970/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/capital-gains"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/capital-gains"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-31",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/capital-gains"
    },
    {
      "path": "part/III/crossheading/stamp-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamp duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III/crossheading/stamp-duties"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Composition by stock exchanges in respect of transfer duty",
      "url": "https://openlegislation.uk/finance-act-1970/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/stamp-duties"
    },
    {
      "path": "part/III/crossheading/other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/other-provisions"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1970/section-35",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/other-provisions"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Citation, interpretation, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1970/section-36",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/other-provisions"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Gaming Licence Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
      "number": "I. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1970/schedule-1/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Supplemental",
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      "extent": null,
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      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
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      "url": "https://openlegislation.uk/finance-act-1970/schedule-1/paragraph-1",
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    {
      "path": "schedule/1/paragraph/14",
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    {
      "path": "schedule/1/paragraph/15",
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    {
      "path": "schedule/1/part/II/crossheading/consequential-amendments-of-gaming-act-1968",
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      "heading": "Consequential amendments of Gaming Act 1968",
      "url": null,
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      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/16",
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    {
      "path": "schedule/2/paragraph/1",
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      "path": "schedule/2/paragraph/5",
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    {
      "path": "schedule/3/paragraph/1",
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    {
      "path": "schedule/3/paragraph/2",
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      "path": "schedule/3/paragraph/8",
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      "path": "schedule/4",
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    {
      "path": "schedule/4/part/II",
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      "heading": "Other Amendments",
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      "path": "schedule/4/paragraph/6",
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    {
      "path": "schedule/4/paragraph/9",
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    },
    {
      "path": "schedule/4/part/II/crossheading/inland-revenue-procedures-returns-and-assessments",
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      "heading": "Inland Revenue procedures: returns and assessments",
      "url": null,
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    },
    {
      "path": "schedule/4/paragraph/10",
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    {
      "path": "schedule/5",
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    },
    {
      "path": "schedule/6",
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "schedule/6/part/I",
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      "status": null,
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    {
      "path": "schedule/6/paragraph/1",
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    {
      "path": "schedule/6/part/II",
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      "heading": ". . .",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "schedule/6/paragraph/3",
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    {
      "path": "schedule/6/paragraph/4",
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    {
      "path": "schedule/6/paragraph/5",
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}