{
  "url": "https://openlegislation.uk/finance-act-1973",
  "json_url": "https://openlegislation.uk/finance-act-1973.json",
  "id": "ukpga/1973/51",
  "title": "Finance Act 1973",
  "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": "1973 c. 51",
  "type": "ukpga",
  "year": "1973",
  "number": "51",
  "version": "current",
  "date": "1973-07-25",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1973/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "S I AND II",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/48.",
      "kind": "section",
      "number": "4—8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-48.",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1031.",
      "kind": "section",
      "number": "10—31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-1031.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Information as to arrangements for transferring relief, etc.",
      "url": "https://openlegislation.uk/finance-act-1973/section-32",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/3336.",
      "kind": "section",
      "number": "33—36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-3336.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-37",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Territorial extension of charge to income tax, capital gains tax and corporation tax.",
      "url": "https://openlegislation.uk/finance-act-1973/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/3940.",
      "kind": "section",
      "number": "39, 40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-3940.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "General Commissioners’ divisions.",
      "url": "https://openlegislation.uk/finance-act-1973/section-41",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-42",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-43",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/4546",
      "kind": "section",
      "number": "45,46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-4546",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Stamp Duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/4748.",
      "kind": "section",
      "number": "47, 48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-4748.",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-49",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Temporary statutory effect of House of Commons resolution affecting stamp duties.",
      "url": "https://openlegislation.uk/finance-act-1973/section-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-51",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/5253.",
      "kind": "section",
      "number": "52, 53",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-5253.",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Amendments consequential on establishment of The Stock Exchange.",
      "url": "https://openlegislation.uk/finance-act-1973/section-54",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-55",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Charges for services, etc., by Government departments.",
      "url": "https://openlegislation.uk/finance-act-1973/section-56",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1973/section-57",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Trustee Investments Act 1961—dividends of water companies.",
      "url": "https://openlegislation.uk/finance-act-1973/section-58",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Citation, interpretation, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1973/section-59",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1—4.",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1973/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5.",
      "kind": "schedule",
      "number": "5.",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1973/schedule-5.",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "S 6 AND 7.",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1973/schedule-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "S 8—14.",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1973/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "TERRITORIAL EXTENSION OF CHARGE TO TAX—SUPPLEMENTARY PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1973/schedule-15/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
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      "extent": null,
      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/2",
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      "parent": "schedule/15/crossheading/information"
    },
    {
      "path": "schedule/15/paragraph/3",
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      "status": "repealed",
      "parent": "schedule/15/crossheading/information"
    },
    {
      "path": "schedule/15/crossheading/collection",
      "kind": "crossheading",
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      "heading": "Collection",
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      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/4",
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      "url": "https://openlegislation.uk/finance-act-1973/schedule-15/paragraph-4",
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    {
      "path": "schedule/15/paragraph/4A",
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    {
      "path": "schedule/15/paragraph/5",
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    },
    {
      "path": "schedule/15/paragraph/6",
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      "url": "https://openlegislation.uk/finance-act-1973/schedule-15/paragraph-6",
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    },
    {
      "path": "schedule/15/paragraph/7",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1973/schedule-15/paragraph-7",
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      "status": "repealed",
      "parent": "schedule/15/crossheading/collection"
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    {
      "path": "schedule/15/paragraph/7A",
      "kind": "paragraph",
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      "url": "https://openlegislation.uk/finance-act-1973/schedule-15/paragraph-7A",
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    {
      "path": "schedule/15/paragraph/8",
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      "url": "https://openlegislation.uk/finance-act-1973/schedule-15/paragraph-8",
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    {
      "path": "schedule/15/paragraph/8A",
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    {
      "path": "schedule/15/paragraph/9",
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    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-act-1973/schedule-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16A",
      "kind": "schedule",
      "number": "16A",
      "heading": "UNDERWRITERS ASSESSMENT AND COLLECTION OF TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16A/crossheading/preliminary",
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    },
    {
      "path": "schedule/16A/paragraph/1",
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    },
    {
      "path": "schedule/16A/crossheading/returns-by-agent",
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      "number": null,
      "heading": "Returns by agent",
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      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/2",
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      "extent": null,
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    },
    {
      "path": "schedule/16A/crossheading/payments-on-account-of-tax",
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      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/3",
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      "parent": "schedule/16A/crossheading/payments-on-account-of-tax"
    },
    {
      "path": "schedule/16A/crossheading/determinations-by-inspector",
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      "heading": "Determinations by inspector",
      "url": null,
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      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/4",
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      "parent": "schedule/16A/crossheading/determinations-by-inspector"
    },
    {
      "path": "schedule/16A/crossheading/appeals",
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      "heading": "Appeals",
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      "extent": null,
      "status": "repealed",
      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/5",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1973/schedule-16A/paragraph-5",
      "extent": null,
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      "parent": "schedule/16A/crossheading/appeals"
    },
    {
      "path": "schedule/16A/crossheading/modification-of-determinations-pending-appeal",
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      "heading": "Modification of determinations pending appeal",
      "url": null,
      "extent": null,
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      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/6",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1973/schedule-16A/paragraph-6",
      "extent": null,
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      "parent": "schedule/16A/crossheading/modification-of-determinations-pending-appeal"
    },
    {
      "path": "schedule/16A/crossheading/apportionments-of-syndicate-profit-or-loss",
      "kind": "crossheading",
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      "heading": "Apportionments of syndicate profit or loss",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1973/schedule-16A/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16A/crossheading/apportionments-of-syndicate-profit-or-loss"
    },
    {
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