{
  "url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH.json",
  "legislation": "ukpga/Geo6/9-10/13",
  "legislation_title": "Finance (No. 2) Act 1945",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1945",
  "path": "schedule/FIFTH",
  "kind": "schedule",
  "number": "FIFTH",
  "heading": "Section 24 of the Finance Act, 1923, as applied with adaptations to Excess Profits Tax and the National Defence Contribution.",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Schedule 5 extended by Finance Act 1952 (c. 33), s. 63(2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Schedule 5 modified by Finance Act 1961 (c. 36), s. 32(4)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991 (The original text has main provisions in brackets and does not have a paragraph (3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/schedule/FIFTH",
    "retrieved_at": "2026-10-29T11:26:11.760831+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."
}