Finance (No. 2) Act 2011

Short title and construction.

6.— (1) This Act may be cited as the Finance (No. 2) Act 2011.

(2) Section 1 which relates to corporation tax, shall be construed together with the Corporation Tax Acts.

(3) Section 2 which 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) Section 3 shall be construed together with the Value-Added Tax Consolidation Act 2010 and may be cited together with that Act as the Value-Added Tax Acts.

(5) Section 4 (1) shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act and section 4 (2) shall be construed together with the Tax Acts.