{
  "url": "https://openlegislation.uk/finance-act-1974",
  "json_url": "https://openlegislation.uk/finance-act-1974.json",
  "id": "ukpga/1974/30",
  "title": "Finance Act 1974",
  "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": "1974 c. 30",
  "type": "ukpga",
  "year": "1974",
  "number": "30",
  "version": "current",
  "date": "1974-07-31",
  "revised": true,
  "valid_from": "2012-04-01",
  "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-1974/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "CUSTOMS AND EXCISE AND VALUE ADDED TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Increase of certain duties on betting.",
      "url": "https://openlegislation.uk/finance-act-1974/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (GENERAL)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/716",
      "kind": "section",
      "number": "7–16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-716",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-17",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/1820",
      "kind": "section",
      "number": "18–20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-1820",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-21",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/2223.",
      "kind": "section",
      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-2223.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Returns of persons treated as employees.",
      "url": "https://openlegislation.uk/finance-act-1974/section-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/2528",
      "kind": "section",
      "number": "25–28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-2528",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/3133",
      "kind": "section",
      "number": "31–33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-3133",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-35",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/3637.",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-3637.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "CAPITAL GAINS FROM LAND",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "DEVELOPMENT GAINS FROM LAND",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Certain development gains from land to be taxed as income.",
      "url": "https://openlegislation.uk/finance-act-1974/section-38",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Exemption or relief for small disposals.",
      "url": "https://openlegislation.uk/finance-act-1974/section-39",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Development losses.",
      "url": "https://openlegislation.uk/finance-act-1974/section-40",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Disposals of interests in land effected indirectly.",
      "url": "https://openlegislation.uk/finance-act-1974/section-41",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Disposals of interests in settled property.",
      "url": "https://openlegislation.uk/finance-act-1974/section-42",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Special rates of charge for development gains accruing to trustees, personal representatives or unit trust schemes.",
      "url": "https://openlegislation.uk/finance-act-1974/section-43",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/finance-act-1974/section-44",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/I"
    },
    {
      "path": "part/III/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "FIRST LETTING OR OCCUPATION OF BUILDING AFTER MATERIAL DEVELOPMENT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Charge to tax: first letting or occupation of building after material development.",
      "url": "https://openlegislation.uk/finance-act-1974/section-45",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/II"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Interpretation, etc.",
      "url": "https://openlegislation.uk/finance-act-1974/section-46",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/II"
    },
    {
      "path": "part/III/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "OTHER PROVISIONS ABOUT CAPITAL GAINS FROM LAND",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Matters arising out of Chapters I and II of this Part.",
      "url": "https://openlegislation.uk/finance-act-1974/section-47",
      "extent": null,
      "status": null,
      "parent": "part/III/chapter/III"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-48",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/chapter/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "MISCELLANEOUS AND GENERAL",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Vehicle excise duty-disabled persons.",
      "url": "https://openlegislation.uk/finance-act-1974/section-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-51",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-52",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1974/section-53",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Grants towards duty charged on bus fuel.",
      "url": "https://openlegislation.uk/finance-act-1974/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Power to authorise amendment of taxi fare byelaws.",
      "url": "https://openlegislation.uk/finance-act-1974/section-55",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Trustee savings banks—special investments.",
      "url": "https://openlegislation.uk/finance-act-1974/section-56",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Citation, interpretation, construction and repeals.",
      "url": "https://openlegislation.uk/finance-act-1974/section-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1, 2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "PROVISIONS SUPPLEMENTARY TO SECTION 38",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/I",
      "kind": "part",
      "number": "I",
      "heading": "DEFINITIONS OF CURRENT USE VALUE, MATERIAL DEVELOPMENT, ETC.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/I/crossheading/definition-of-current-use-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Definition of current use value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/definition-of-current-use-value"
    },
    {
      "path": "schedule/3/part/I/crossheading/current-use-valuepart-disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Current use value—part disposals",
      "url": null,
      "extent": null,
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      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/2",
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      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-2",
      "extent": null,
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      "parent": "schedule/3/part/I/crossheading/current-use-valuepart-disposals"
    },
    {
      "path": "schedule/3/paragraph/3",
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      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/current-use-valuepart-disposals"
    },
    {
      "path": "schedule/3/part/I/crossheading/current-use-valueleases-and-reversions",
      "kind": "crossheading",
      "number": null,
      "heading": "Current use value—leases and reversions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/current-use-valueleases-and-reversions"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/current-use-valueleases-and-reversions"
    },
    {
      "path": "schedule/3/part/I/crossheading/definition-of-material-development",
      "kind": "crossheading",
      "number": null,
      "heading": "Definition of material development",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/definition-of-material-development"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/definition-of-material-development"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/definition-of-material-development"
    },
    {
      "path": "schedule/3/part/I/crossheading/date-when-material-development-is-begun",
      "kind": "crossheading",
      "number": null,
      "heading": "Date when material development is begun",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/date-when-material-development-is-begun"
    },
    {
      "path": "schedule/3/part/I/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/I/crossheading/interpretation"
    },
    {
      "path": "schedule/3/part/II",
      "kind": "part",
      "number": "II",
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}