Finance Act, 1997

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Short title, construction and commencement.

166.—(1) This Act may be cited as the Finance Act, 1997.

(2) Parts I and 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.

(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 1996, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1997.

(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 VIII (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 1996, and (so far as relating to Residential Property Tax) shall be construed together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Act and (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.

(9) Part I and VII 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, 1997.

(10) In relation to Part III :

(a) section 95 , paragraphs (b) and (c) of section 107 , section 108 and section 114 shall be deemed to have come into force and shall take effect as on and from the 7th day of November, 1996;

(b) paragraph (a) of section 103 and section 105 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1997;

(c) paragraphs (a) and (b) of section 96 , section 98 , section 100 , paragraphs (b), (e) and (f) of section 102 and section 104 shall be deemed to have come into force and shall take effect as on and from the 26th day of March, 1997;

(d) section 110 shall be deemed to have come into force and shall take effect as on and from the 1st day of May, 1997;

(e) paragraph (c) of section 96, section 99, section 106, paragraph (a) of section 107, section 109, section 111 and section 112 shall take effect as on and from the 1st day of July, 1997;

(f) sections 101 and 113 shall take effect as on and from such date as the Minister for Finance may by order, appoint;

(g) the provisions of this Part, other than those specified in paragraphs (a), (b), (c), (d), (e) and (f), 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.