Finance Act, 1953

Short title, construction and commencement.

19.—(1) This Act may be cited as the Finance Act, 1953.

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

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

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

(5) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1953.