Finance Act 2021
|
Short title, construction and commencement | ||
|
87. (1) This Act may be cited as the Finance Act 2021. | ||
(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 universal social charge, Part 18D of the Principal Act, | ||
(c) in so far as it relates to corporation tax, the Corporation Tax Acts, and | ||
(d) 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. | ||
(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— | ||
(a) income tax, shall be construed together with the Income Tax Acts, | ||
(b) universal social charge, shall be construed together with Part 18D of the Principal Act, | ||
(c) corporation tax, shall be construed together with the Corporation Tax Acts, | ||
(d) capital gains tax, shall be construed together with the Capital Gains Tax Acts, | ||
(e) customs, shall be construed together with the Customs Acts, | ||
(f) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties, | ||
(g) value-added tax, shall be construed together with the Value-Added Tax Acts, | ||
(h) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, | ||
(i) domicile levy, shall be construed together with Part 18C of the Principal Act, | ||
(j) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act, and | ||
(k) the temporary wage subsidy or the wage subsidy payment provided for by Part 7 of the next-mentioned Act, shall be construed together with Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and the enactments amending or extending that Act. | ||
(8) Except where otherwise expressly provided for in Part 1 , that Part shall come into operation on 1 January 2022. | ||
(9) Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. |