Finance Act, 1925
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Short title, construction and commencement. |
50.—(1) This Act may be cited as the Finance Act, 1925. | |
(2) Part I . of this Act shall be construed together with the Income Tax Acts, and Part II . of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties. | ||
(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1925, and so much of this Act as relates to any other tax or any duty shall be deemed to come into force on and shall take effect as on and from the 1st day of April, 1925. |