Finance Act, 1923

Short Title and date of commencement.

22.—(1) This Act may be cited as the Finance Act, 1923.

(2) So much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as from the 6th day of April, 1923, and so much of this Act as relates to any other tax or any duty shall be deemed to come into force on and shall take effect as from the 1st day of April, 1923.