Finance Act, 1993

Short title, construction and commencement.

143.—(1) This Act may be cited as the Finance Act, 1993.

(2) Part I and VII (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.

(3) Part II (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating 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.

(4) Part III shall be construed together with the Value-Added Tax Acts, 1972 to 1992, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1993.

(5) Part IV shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(6) Part V shall be construed together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Act.

(7) Part VI shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(8) Part I 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, 1993.

(9) In relation to Part III :

(a) section 81 , subparagraph (ii) of paragraph (c) of section 85 , paragraphs (a) and (c) of section 87 , paragraph (a) of section 89 , sections 94 and 96 , subsection (1) of section 97 and section 98 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1993;

(b) subsection (2) of section 97 shall take effect as on and from the 1st day of July, 1993;

(c) sections 84 and 86 , paragraph (a) of section 88 , section 90 and paragraph (b) of section 95 shall take effect as on and from the 1st day of August, 1993;

(d) paragraph (b) of section 92 shall take effect as on and from the 1st day of September, 1993; and

(e) the provisions of this Part, other than those specified in paragraphs (a) to (d), shall have effect as on and from the date of passing of this Act.

(10) 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.

(11) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

(12) In this Act, a reference to a subsection, paragraph, subparagraph or clause is to the subsection, paragraph, subparagraph or clause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.