Finance Act, 1958
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Operative date, effect and construction. |
53.—(1) In this Part of this Act and the Third Schedule thereto “the operative date” means the 6th day of April, 1957. | |
(2) This Part of this Act and the Third Schedule thereto shall have and be deemed to have effect as on and from the operative date and, for that purpose, shall be construed, where appropriate, as if this Act had been passed on the operative date. | ||
(3) This Part of this Act and the Third Schedule thereto shall, so far as they relate to income tax (including sur-tax), be construed together with the Income Tax Acts and shall, so far as they relate to corporation profits tax, be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part. |