{
  "url": "https://openlegislation.uk/finance-act-1977",
  "json_url": "https://openlegislation.uk/finance-act-1977.json",
  "id": "ukpga/1977/36",
  "title": "Finance Act 1977",
  "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": "1977 c. 36",
  "type": "ukpga",
  "year": "1977",
  "number": "36",
  "version": "current",
  "date": "1977-07-29",
  "revised": true,
  "valid_from": "2011-04-22",
  "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-1977/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "number": "I",
      "heading": "Customs and excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
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      "number": "1",
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      "url": "https://openlegislation.uk/finance-act-1977/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1977/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1977/section-3",
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      "status": "repealed",
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    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1977/section-4",
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      "status": "repealed",
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    },
    {
      "path": "section/5",
      "kind": "section",
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      "heading": "Vehicles excise duty : Great Britain.",
      "url": "https://openlegislation.uk/finance-act-1977/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1977/section-6",
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      "path": "section/7",
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      "heading": "Units and methods of measurement in customs and excise Acts.",
      "url": "https://openlegislation.uk/finance-act-1977/section-7",
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      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1977/section-8",
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    },
    {
      "path": "section/10",
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      "heading": "Duties or levies on goods passing into free circulation etc.",
      "url": "https://openlegislation.uk/finance-act-1977/section-10",
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      "path": "section/11",
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      "number": "11",
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      "url": "https://openlegislation.uk/finance-act-1977/section-11",
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      "url": "https://openlegislation.uk/finance-act-1977/section-12",
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      "path": "section/13",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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    },
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      "path": "section/14",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1977/section-14",
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      "path": "section/15",
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      "path": "section/16",
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    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17–39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/40",
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      "path": "section/41",
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      "path": "section/42",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/44",
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    {
      "path": "section/45",
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      "number": "45–48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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    },
    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "CAPITAL TRANSFER TAX",
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    {
      "path": "section/49",
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      "path": "section/50",
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      "heading": "Petroleum revenue tax.",
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    "retrieved_at": "2026-10-28T17:29:07.221299+00:00",
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}