{
  "url": "https://openlegislation.uk/finance-act-1942/section-49",
  "json_url": "https://openlegislation.uk/finance-act-1942/section-49.json",
  "legislation": "ukpga/Geo6/5-6/21",
  "legislation_title": "Finance Act 1942",
  "legislation_url": "https://openlegislation.uk/finance-act-1942",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "†Short title, construction, extent and repeal.",
  "text": "(1) This Act may be cited as the Finance Act 1942.\n2)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) Any reference in this Act to any other enactment shall, except in 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.\n(7) Such of the provisions of Parts I and V 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 49(2)–(5) repealed by Statute Law Revision Acts 1950, 1953; Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. VI; Statute Law (Repeals) Act 1971"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Unreliable marginal note"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/5-6/21/section/49",
    "retrieved_at": "2026-10-29T11:28:38.319451+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."
  }
}