{
  "url": "https://openlegislation.uk/finance-no-2-act-1979",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1979.json",
  "id": "ukpga/1979/47",
  "title": "Finance (No. 2) Act 1979",
  "short_title": "Finance (No. 2) Act 1979",
  "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": "1979 c. 47",
  "type": "ukpga",
  "year": "1979",
  "number": "47",
  "version": "current",
  "date": "1979-07-26",
  "revised": true,
  "valid_from": "1992-03-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": null,
      "url": null,
      "extent": null,
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      "parent": null
    },
    {
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      "kind": "section",
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      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/24.",
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      "number": "2—4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-24.",
      "extent": null,
      "status": "repealed",
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    {
      "path": "part/II",
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      "number": "II",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/513.",
      "kind": "section",
      "number": "5—13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-513.",
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    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-14",
      "extent": null,
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    {
      "path": "section/1516.",
      "kind": "section",
      "number": "15, 16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-1516.",
      "extent": null,
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    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Petroleum Revenue Tax",
      "url": null,
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      "path": "section/18",
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      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-18",
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    {
      "path": "section/19",
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      "heading": "Reduction of uplift for allowable expenditure.",
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      "heading": "Extension of allowable expenditure.",
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    {
      "path": "section/21",
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      "number": "21",
      "heading": "Reduction of oil allowance and metrication of measurements.",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-21",
      "extent": null,
      "status": null,
      "parent": "part/III"
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      "path": "section/22",
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      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-22",
      "extent": null,
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      "path": "part/IV",
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      "number": "IV",
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      "url": null,
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-23",
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      "url": "https://openlegislation.uk/finance-no-2-act-1979/section-24",
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      "status": "repealed",
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      "path": "section/25",
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      "number": "25",
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      "path": "schedule/1",
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      "path": "schedule/5/part/I",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/ukpga/1979/47",
    "retrieved_at": "2026-10-29T10:17:08.034736+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."
}