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Finance Act 1931

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This is the original version (as it was originally enacted).

42Amendment of s. 42 of 10 & 11 Geo. 5. c. 18

For the definition of " dealer " in subsection (3) of section forty-two of the Finance Act, 1920, there shall be substituted the following definition :—

  • “The expression ' dealer ' means a person who, being a member of a stock exchange in Great Britain, is recognised by the committee of that exchange as carrying on the business of a dealer.”

Provided that if His Majesty in Council is pleased to declare that the Parliament of Northern Ireland have so amended the said section forty-two in its application to Northern Ireland as to extend the benefits thereof to all persons who are dealers within the meaning of the foregoing definition, the said definition shall thereafter have effect as if for the words " Great Britain " there were substituted the words " the United Kingdom. "

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