Finance Act, 1983
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Short title, construction and commencement. |
122.—(1) This Act may be cited as the Finance Act, 1983. | |
(2) Parts I and V (so far as relating to income tax) shall be construed together with the Income Tax Acts 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 Acts and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act. | ||
(3) Parts II and V (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties. | ||
(4) Part III and (so far as relating to value-added tax) Parts I and V shall be construed together with the Value-Added Tax Acts, 1972 to 1982, and may be cited therewith as the Value-Added Tax Acts, 1972 to 1983. | ||
(5) Part IV and (so far as relating to stamp duty) Parts I and V shall be construed together with the statutes which relate to stamp duty and to the management of that duty. | ||
(6) Part I 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, 1983. | ||
(7) Part III (other than sections 77 to 80 , 81 (1), 82 , 84 and 85 ) shall be deemed to have come into force and shall take effect as on and from the 1st day of May, 1983, and the said sections 77 , 81 (1) and 82 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1983, and the said sections 78 , 80 and 84 shall come into force and shall take effect as on and from the 1st day of September, 1983. | ||
(8) 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. | ||
(9) In this Act, a reference to a Part, section or schedule is to a Part or section of, or schedule to, this Act, unless it is indicated that reference to some other enactment is intended. | ||
(10) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended. |