Finance Act, 1976
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Short title, construction and commencement. |
83.—(1) This Act may be cited as the Finance Act, 1976. | |
(2) Part I 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 and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Act, 1975 . | ||
(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, 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. | ||
(4) Part III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act. | ||
(5) Part IV of this Act shall be construed together with the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act. | ||
(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, 1976. | ||
(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. |