Finance Act, 1973
|
Short title, construction and commencement. |
98.—(1) This Act may be cited as the Finance Act, 1973. | |
(2) Part I and section 92 of this Act (so far as relating to income tax, including sur-tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part. | ||
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II and sections 93 and 95 of this Act, so far as they relate to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties. | ||
(4) Part IV of this Act and (so far as relating to stamp duties) section 92 of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act. | ||
(5) Part V of this Act shall be construed together with the Value-Added Tax Act, 1972 . | ||
(6) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1973. | ||
(7) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act. |