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Finance Act, 2001

Short title, construction and commencement.

243.—(1) This Act may be cited as the Finance Act, 2001.

(2) Part 1 (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) Parts 2 and 3 (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 and Part 3 (so far as relating to customs) shall be construed together with the Customs Acts.

(4) Part 4 shall be construed together with the Value-Added Tax Acts, 1972 to 2000, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 2001.

(5) Part 5 shall be construed together with the Stamp Duties Consolidation Act, 1999 .

(6) Part 6 (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(7) Part 7 (so far as relating to anti-speculative property tax) shall be construed together with the Finance (No. 2) Act, 2000 .

(8) Part 8 (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 and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 2001 and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Part and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(9) Part 1 shall, save as is otherwise expressly provided therein, apply as on and from 6 April 2001.

(10) In relation to Part 4:

(a) sections 181, 187 and 189 shall be deemed to have come into force and shall take effect as on and from 1 January 2001;

(b) paragraph (b) of section 188 shall be deemed to have come into force and shall take effect as on and from 8 January 2001;

(c) paragraphs (c), (d) and (e) of section 199 , and section 200 , shall have effect as on and from 1 May 2001;

(d) paragraphs (b) and (c) of section 193 shall have effect as on and from 1 July 2001;

(e) paragraphs (a) and (b) of section 199 shall have effect as on and from 1 September 2001;

(f) section 198 shall have effect as on and from 1 January 2002;

(g) the provisions of this Part, other than those specified in paragraphs (a) to (f) shall have effect as on and from the date of passing of this Act.

(11) 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.

(12) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

(13) In this Act, a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.