Finance Act, 1972

Short title, construction and commencement.

48.—(1) This Act may be cited as the Finance Act, 1972.

(2) Part I of this Act and (so far as relating to income tax, including sur-tax) sections 42 and 43 of this Act shall be construed together with the Income Tax Acts.

(3) Part III of this Act and (so far as relating to stamp duties) sections 44 and 45 of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(4) Part IV of this Act and (so far as relating to corporation profits tax) sections 42 and 43 of this Act shall be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part.

(5) 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, 1972.

(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.