Finance Act 2003
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Short title, construction and commencement. |
171.—(1) This Act may be cited as the Finance Act 2003. | |
(2) Part 1 shall be construed together with— | ||
(a) in so far as it relates to income tax, the Income Tax Acts, | ||
(b) in so far as it relates to corporation tax, the Corporation Tax Acts, and | ||
(c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts. | ||
(3) Part 2, in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties. | ||
(4) Part 3 shall be construed together with the Value-Added Tax Acts 1972 to 2002 and may be cited together with those Acts as the Value-Added Tax Acts 1972 to 2003. | ||
(5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act. | ||
(6) Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act. | ||
(7) Part 6, in so far as it relates to residential property tax, shall be construed together with Part VI of the Finance Act 1983 and the enactments amending or extending that Part. | ||
(8) Part 7 shall be construed together with— | ||
(a) in so far as it relates to income tax, the Income Tax Acts, | ||
(b) in so far as it relates to corporation tax, the Corporation Tax Acts, | ||
(c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts, | ||
(d) in so far as it relates to value-added tax, the Value-Added Tax Acts 1972 to 2003, | ||
(e) in so far as it relates to residential property tax, Part VI of the Finance Act 1983 and the enactments amending or extending that Part, and | ||
(f) in so far as it relates to gift tax or inheritance tax, the Capital Acquisitions Tax Act 1976 and the enactments amending or extending that Act. | ||
(9) Except where otherwise expressly provided in Part 1, that Part applies as on and from 1 January 2003. | ||
(10) In relation to Part 3: | ||
(a) section 119 shall be taken to have come into force and shall take effect as on and from 1 January 2003; | ||
(b) section 120 comes into force and takes effect as on and from 1 May 2003; | ||
(c) sections 113 , 115 , 116 , 123 , paragraph (a) of section 130 , and section 131 come into force and take effect as on and from 1 July 2003; | ||
(d) section 122 comes into force and takes effect as on and from 1 January 2004; | ||
(e) sections 124 , 125 , 129 and paragraph (b) of section 130 shall take effect as on and from such day or days as the Minister for Finance may, by order or orders, appoint; | ||
(f) the provisions of this Part, other than those specified in paragraphs (a) to (e), 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 in 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. |