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  "id": "ukpga/Geo5/21-22/49",
  "title": "Finance (No. 2) Act 1931",
  "short_title": "Finance (No. 2) Act 1931",
  "long_title": "An Act to increase the Customs and Excise duties on beer and tobacco, the Customs duty on hydrocarbon oils, and the entertainments duty; to increase the standard rate of income tax for the year 1931-32, and the higher rates of income tax for the year 1930-31; to amend the Income Tax Acts in so far as they relate to certain reliefs and the tax payable by persons carrying on a trade consisting wholly or partly in dealing in securities; to amend section thirty-six of the Finance Act, 1931, and the law relating to the National Debt; and to make provision for certain matters connected with the matters aforesaid.",
  "citation": "21 & 22 Geo. 5 c. 49",
  "type": "ukpga",
  "year": "Geo5/21-22",
  "number": "49",
  "version": "current",
  "date": "1931-10-05",
  "revised": true,
  "valid_from": "2025-03-20",
  "extent": "E+W+S+N.I.",
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    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/21-22/49",
    "retrieved_at": "2026-10-29T11:38:13.761588+00:00"
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  "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."
}