Finance (No. 2) Act, 1970

Short title, construction and commencement.

8.—(1) This Act may be cited as the Finance (No. 2) Act, 1970.

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

(3) Section 2 of this Act shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.

(4) Sections 3 and 4 of this Act shall be construed together with Part VI of the Finance Act, 1963 , the Finance (No. 2) Act, 1966 , and the enactments amending or extending that Part and the last mentioned Act.

(5) Section 1 of this Act shall be deemed to have come into force and shall take effect as on and from the 6th day of April, 1970.

(6) 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.