{
  "url": "https://openlegislation.uk/finance-no-2-act-1975",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1975.json",
  "id": "ukpga/1975/45",
  "title": "Finance (No. 2) Act 1975",
  "short_title": "Finance (No. 2) Act 1975",
  "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": "1975 c. 45",
  "type": "ukpga",
  "year": "1975",
  "number": "45",
  "version": "current",
  "date": "1975-08-01",
  "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-1975/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
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      "status": null,
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    {
      "path": "section/1",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-1",
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    {
      "path": "section/2",
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      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-2",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-3",
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      "path": "section/5",
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      "number": "5",
      "heading": "Vehicles excise duty : Great Britain.",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-5",
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      "path": "section/7",
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      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-7",
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      "path": "section/8",
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      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-8",
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      "path": "section/22",
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      "path": "part/III",
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      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
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      "path": "part/III/chapter",
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      "path": "section/25",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-25",
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      "path": "section/44",
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      "heading": "Payment of tax : general",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-44",
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      "path": "section/45",
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    {
      "path": "section/46",
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      "heading": "Interest on unpaid tax.",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-46",
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      "path": "section/47",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-47",
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    {
      "path": "section/48",
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      "number": "48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1975/section-48",
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      "path": "section/49",
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