
Part I
1—4. 

5 

Part II.
6—10. 

Part III.
11—19. 

Part IV
20 

21 

22 

(1) Any securities issued by the Treasury under any Act may be issued with the condition that—
(a) so long as the securities are in the beneficial ownership of persons who are not ... resident in the United Kingdom, the interest thereon shall be exempt from income tax: and
(b) so long as the securities are in the beneficial ownership of persons who are not... resident in the United Kingdom, neither the capital thereof nor the interest thereon shall be liable to any taxation present or future.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
23 

24 

25 

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(2) This Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts.
(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.
(4) This Act may be cited as the Finance (No. 2) Act, 1931.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
SCHEDULE 1

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SCHEDULE 2

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SCHEDULES 3, 4

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SCHEDULE 5

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