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Finance Act, 1924
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Definitions of Customs Acts, and Income Tax Acts.

42.—(1) In this Act and every other Act of the Oireachtas relating to the customs, the expression “the Customs Acts” shall mean and include every British Statute relating to the customs as well as this Act and every other Act of the Oireachtas relating to the customs.

(2) In this Act and every other Act of the Oireachtas relating to inland revenue, the expression “the Income Tax Acts” shall mean and include every British Statute relating to income tax as well as this Act and every other Act of the Oireachtas relating to inland revenue.