---
title: "Finance Act 1948"
id: 9600e286-d0ce-4a7c-a002-859f7be991a9
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Geo6/11-12/49
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/9600e286-d0ce-4a7c-a002-859f7be991a9
language: en
in_force_from: 2008-07-21
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Geo6/11-12/49/data.xml
read_on: 2026-11-09
sha256: 1a17532ac28153186ecc88b78cdbd496e2454df461b2ff1273a63f5ec5748c26
provisions: 2
---

# Finance Act 1948

## Title and introductory text {#prelims}

Finance Act 1948
1948 c.49
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.
[30th July 1948]

## 82 Short title, construction, extent and repeals. {#section-82}

(1) This Act may be cited as the Finance Act 1948.
(6) Part VII of this Act shall be construed as one with the Stamp Act 1891.
(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
(9) Save as otherwise expressly provided, such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.