Taxes and Duties (Special Circumstances) Act, 1942

Short title and construction.

10.—(1) This Act may be cited as the Taxes and Duties (Special Circumstances) Act, 1942.

(2) This Act, so far as it relates to income tax or sur-tax, shall be construed together with the Income Tax Acts, and, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.