Finance Act, 1938
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Short title, construction, and commencement. |
32.—(1) This Act may be cited as the Finance Act, 1938. | |
(2) Parts I and II of this Act shall be construed together with the Income Tax Acts, and Part III 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 statutes which relate to the duties of excise and the management of those duties. | ||
(3) Parts I and II of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1938. |