Finance (No. 2) Act, 1975

Short title, construction and commencement.

4.—(1) This Act may be cited as the Finance (No. 2) Act, 1975.

(2) Section 1 of this Act shall be construed together with the Income Tax Acts.

(3) Section 2 of and the Schedule to this Act shall be construed together with the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act.

(4) Section 2 of and the Schedule to this Act shall be deemed to have come into force and shall take effect as on and from the 1st day of July, 1975.