Finance Act, 1964
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Short title, construction and commencement. |
35.—(1) This Act may be cited as the Finance Act, 1964. | |
(2) Part I and (so far as relating to income tax, including surtax) sections 30 and 31 of this Act and the First Schedule to this Act shall be construed together with the Income Tax Acts. | ||
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statute which relates to the duties of excise and the management of those duties. | ||
(4) Part IV of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act. | ||
(5) Part V and (so far as relating to corporation profits tax) sections 30 and 31 of this Act shall be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part. | ||
(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. | ||
(7) Part I of this Act shall be deemed to have come into force and shall take effect as on and from the 6th day of April, 1964. | ||
(8) Section 28 of this Act shall come into operation on such day as the Minister for Finance appoints by order. |