Finance (No. 2) Act, 1981
Short title and construction. |
20.—(1) This Act may be cited as the Finance (No. 2) Act, 1981. | |
(2) Part I of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part I , so far as it relates 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. | ||
(3) Part II of this Act shall be construed together with the Value-Added Tax Acts, 1972 to 1981, and shall be included in the collective citation “the Value-Added Tax Acts, 1972 to 1981”. | ||
(4) Part III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act. | ||
(5) 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. |