Finance Act, 1929
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Construction and commencement of Part II and repeals. |
20.—(1) The Income Tax Acts shall, in relation to matters dealt with in this Part of this Act, have effect subject to the provisions of this Part of this Act, and shall, so far as inconsistent therewith, cease to have effect, and, subject as aforesaid, this Part of this Act shall be construed as one with the Income Tax Acts. | |
(2) This Part of this Act shall, except as otherwise expressly provided, come into operation on the 6th day of April, 1930, but shall not apply to any duties of income tax charged before the commencement of this Part of this Act, or to any enactment or matter touching any such duties so charged, and all enactments relating to income tax which are in force immediately before the commencement of this Part of this Act shall continue to have effect in relation to any such duties so charged as if this Part of this Act had not passed, notwithstanding that those enactments are inconsistent with the provisions of, or are expressly repealed by, this Part of this Act. | ||
(3) Subject to the provisions of this Act the enactments set out in the Fourth Schedule to this Act shall be repealed to the extent mentioned in the third column of that Schedule as on and from the 6th day of April, 1930. |