{
  "url": "https://openlegislation.uk/finance-act-1931/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1931/introduction.json",
  "legislation": "ukpga/Geo5/21-22/28",
  "legislation_title": "Finance Act 1931",
  "legislation_url": "https://openlegislation.uk/finance-act-1931",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with finance.\n[31st July 1931]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "“The Commissioners” means The Commissioners of Inland Revenue."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991."
    },
    {
      "type": "E",
      "label": "E1",
      "text": "For the extent of this Act to Northern Ireland, see s. 44(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/21-22/28/introduction",
    "retrieved_at": "2026-10-29T11:38:29.527824+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."
}