{
  "url": "https://openlegislation.uk/finance-act-1931/section-32",
  "json_url": "https://openlegislation.uk/finance-act-1931/section-32.json",
  "legislation": "ukpga/Geo5/21-22/28",
  "legislation_title": "Finance Act 1931",
  "legislation_url": "https://openlegislation.uk/finance-act-1931",
  "path": "section/32",
  "kind": "section",
  "number": "32",
  "heading": "General definitions.",
  "text": "In this Part of this Act, except where the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say—\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“Lease” includes an underlease or other tenancy and an agreement for a lease, underlease or tenancy, but does not include a mortgage; and “lessee” and “grant” have corresponding meanings:\n. . .\n“Minerals” includes all minerals and substances in or under land of a kind ordinarily worked for removal by underground or by surface working:\n. . .\n“Mortgage” has the same meaning as in the Law of Property Act 1925:\n. . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Definitions repealed by Finance Act 1934 (c. 32), Sch. 4"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1925 c. 20"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/21-22/28/section/32",
    "retrieved_at": "2026-10-29T11:38:29.527824+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}