Finance Act, 1995
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Short title, construction and commencement. |
179.—(1) This Act may be cited as the Finance Act, 1995. | |
(2) Part I (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. | ||
(3) Part II (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 shall be construed together with the Value-Added Tax Acts, 1972 to 1994, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1995. | ||
(5) Part IV shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act. | ||
(6) Part V shall be construed together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Part. | ||
(7) Part VI (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act. | ||
(8) Part VII (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 value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1995, and (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983 , and (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. | ||
(9) 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, 1995. | ||
(10) In relation to Part III : | ||
(a) section 119 , paragraph (b) of section 120 , section 121 , paragraph (a) of section 125 , sections 126 and 127 , paragraph (a) of section 128 , sections 129 and 130 , paragraphs (b), (c), (d), (e), (f) and (g) of section 140 and section 141 shall take effect as on and from the 1st day of July, 1995; | ||
(b) section 124 , paragraph (a) of section 137 , paragraph (b) of section 139 and paragraph (a) of section 140 shall take effect as on and from the 1st day of January, 1996; | ||
(c) the provisions of this Part, other than those specified in paragraphs (a) and (b), shall have effect as on and from the date of passing of this Act. | ||
(11) 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. | ||
(12) 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. | ||
(13) In this Act, a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended. |