Finance (No. 2) Act, 1981

Short title and construction.

20.—(1) This Act may be cited as the Finance (No. 2) Act, 1981.

(2) Part I of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part I , so far as it relates 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.

(3) Part II of this Act shall be construed together with the Value-Added Tax Acts, 1972 to 1981, and shall be included in the collective citation “the Value-Added Tax Acts, 1972 to 1981”.

(4) Part III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5) 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.