{
  "url": "https://openlegislation.uk/finance-no-2-act-1915",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1915.json",
  "id": "ukpga/Geo5/5-6/89",
  "title": "Finance (No. 2) Act 1915",
  "short_title": "Finance (No. 2) Act 1915",
  "long_title": "An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connexion with Finance.",
  "citation": "5 & 6 Geo. 5 c. 89",
  "type": "ukpga",
  "year": "Geo5/5-6",
  "number": "89",
  "version": "current",
  "date": "1915-12-23",
  "revised": true,
  "valid_from": "2004-07-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "s I—III",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "2—6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "8, 9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-89",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-14",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1516",
      "kind": "section",
      "number": "15, 16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-1516",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/1718",
      "kind": "section",
      "number": "17, 18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-1718",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-19",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-20",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-21",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/2237",
      "kind": "section",
      "number": "22–37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-2237",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/3844",
      "kind": "section",
      "number": "38–44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-3844",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-45",
      "extent": null,
      "status": "repealed",
      "parent": "part/1"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-46",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-47",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Procedure on death of person entitled to Government stock.",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-49",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-50",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "†Construction, repeal and short title.",
      "url": "https://openlegislation.uk/finance-no-2-act-1915/section-51",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1915/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "S 2, 3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1915/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1915/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1915/schedule-5",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/finance-no-2-act-1915/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-no-2-act-1915/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-no-2-act-1915/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/5-6/89",
    "retrieved_at": "2026-10-29T12:07:18.515380+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}