Finance Act 2004

Short title, construction and commencement.

94.—(1) This Act may be cited as the Finance Act 2004.

(2) Part 1 shall be construed together with—

(a) in so far as it relates to income tax, the Income Tax Acts,

(b) in so far as it relates to corporation tax, the Corporation Tax Acts, and

(c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.

(3) Part 2 , in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.

(4) Part 3 shall be construed together with the Value-Added Tax Acts 1972 to 2003 and may be cited together with those Acts as the Value-Added Tax Acts 1972 to 2004.

(5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.

(6) Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

(7) Part 6 in so far as it relates to—

(a) income tax, shall be construed together with the Income Tax Acts,

(b) corporation tax, shall be construed together with the Corporation Tax Acts,

(c) capital gains tax, shall be construed together with the Capital Gains Tax Acts,

(d) customs, shall be construed with the Custom Acts,

(e) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties,

(f) value-added tax, shall be construed together with the Value-Added Tax Acts 1972 to 2004,

(g) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act,

(h) residential property tax, shall be construed together with Part VI of the Finance Act 1983 , and the enactments amending or extending that Part,

(i) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Act 1976 , the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending either of those Acts.

(8) Except where otherwise expressly provided in Part 1, that Part is deemed to have come into force and takes effect as on and from 1 January 2004.

(9) In relation to Part 3 :

(a) section 57 shall be taken to have come into force and shall take effect as on and from 4 December 2003;

(b) sections 59 and 61 shall be taken to have come into force and shall take effect as on and from 1 January 2004;

(c) section 62 comes into force and takes effect as on and from 1 May 2004;

(d) paragraph (a) of section 55 , sections 56 , 58 , section 60 (in so far as it relates to the insertion of subparagraph (vb) into section 12 of the Value-Added Tax Act 1972 ), paragraphs (b) and (c) of section 64 and paragraph (a) of section 65 come into force and take effect as on and from 1 January 2005;

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

(10) Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

(11) Any reference in this Act to any other enactment shall, except in 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 of 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.