Finance Act, 1982

Short title, construction and commencement.

105.—(1) This Act may be cited as the Finance Act, 1982.

(2) Part I of this Act (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.

(3) Part II of this Act (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating 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.

(4) Part III of this Act shall be construed together with the Value-Added Tax Acts, 1972 to 1981, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1982.

(5) Part IV of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(6) Part V of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(7) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1982.

(8) Part III of this Act shall, save as is otherwise expressly provided therein, come into force as on and from the 1st day of September, 1982.

(9) 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.