{
  "url": "https://openlegislation.uk/finance-no-2-act-1931/section-25",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1931/section-25.json",
  "legislation": "ukpga/Geo5/21-22/49",
  "legislation_title": "Finance (No. 2) Act 1931",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1931",
  "path": "section/25",
  "kind": "section",
  "number": "25",
  "heading": "†Construction; short title and repeal.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) This Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts.\n(3) Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment including (save where the context otherwise requires) this Act.\n(4) This Act may be cited as the Finance (No. 2) Act, 1931.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 25(1) repealed by Finance Act 1964 (c. 49), s. 26(7), Sch. 9"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 25(5) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Unreliable marginal note."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/21-22/49/section/25",
    "retrieved_at": "2026-10-29T11:38:13.761588+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."
}