I don't think so. In fact in an interview situation it's probably one of the last things discussed.

Speaking from personal experience in this sector, it certainly won't be one of the last things to be discussed. Anyone worth their salt would ask for the salary range before agreeing to go for an interview. Personally, I would include my own salary expectations in the application.

Reality - they are only looking for someone with 2 years experience, so it is more of a mid level role than a senior management position, so salary probably looking around £25-£30k. The job spec is not very detailed, compared to the Financial Controller position. It reads to me as if they have already someone lined up for the role (either internally, or an external candidate) and want to go through the process of being seen to do things properly.

You're probably right on that last point. Will be interesting to see who gets it.