{
  "url": "https://openlegislation.uk/finance-act-1930/section-53",
  "json_url": "https://openlegislation.uk/finance-act-1930/section-53.json",
  "legislation": "ukpga/Geo5/20-21/28",
  "legislation_title": "Finance Act 1930",
  "legislation_url": "https://openlegislation.uk/finance-act-1930",
  "path": "section/53",
  "kind": "section",
  "number": "53",
  "heading": "†Construction, short title, application and repeal.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Part IV of this Act shall be construed as one with the Stamp Act 1891.\n(5) Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.\n(6) This Act may be cited as the Finance Act, 1930.\n(7) 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.\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 53(1) repealed by Finance Act 1964 (c. 49), s. 26(7), Sch. 9"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 53(2) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 53(3) Sch. 2 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Ss. 1, 4, 5, 46, 53(8), Sch. 3 repealed by Statute Law Revision Act 1950 (c. 6), s. 1, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1891 c. 39."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "A dagger appended to a marginal note means that it is no longer accurate."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/20-21/28/section/53",
    "retrieved_at": "2026-10-29T11:39:12.847436+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."
}