# Finance (No. 2) Act 1931, Introduction: Introductory text

Extent: E+W+S+N.I.

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.
[5th October 1931]

---
Source: https://www.legislation.gov.uk/ukpga/Geo5/21-22/49/introduction (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1931/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.