Finance (No. 2) Act, 1968

Short title and construction.

11.—(1) This Act may be cited as the Finance (No. 2) Act, 1968.

(2) This Act, so far as it relates to 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 Statutes which relate to the duties of excise and the management of those duties.

(3) Sections 6 and 7 of this Act shall be construed together with Part VI of the Finance Act, 1963 , the Finance (No. 2) Act, 1966 , and the enactments amending or extending that Part and the last mentioned Act.

(4) Section 8 of this Act shall, so far as relating to income tax, including sur-tax, be construed together with the Income Tax Acts, and, so far as relating to corporation profits tax, be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part.