Part I
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Part II.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
Part III.
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Part IV Miscellaneous and General
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
22 Provisions in cases where Treasury has power to borrow money. C1
1
Any securities issued by the Treasury under any Act may be issued with the condition that—
a
so long as the securities are in the beneficial ownership of persons who are not F12... resident in the United Kingdom, the interest thereon shall be exempt from income tax: and
b
so long as the securities are in the beneficial ownership of persons who are neither domiciled nor F12... resident in the United Kingdom, neither the capital thereof nor the interest thereon shall be liable to any taxation present or future.
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
25C2†Construction; short title and repeal.
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
2
This Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts.
3
Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment including (save where the context otherwise requires) this Act.
4
This Act may be cited as the Finance (No. 2) Act, 1931.
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11