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28 1958

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1958

PART I.

Preliminary and General.

Short Title.

1. —This Act may be cited as the Finance (Miscellaneous Provisions) Act. 1958.

Interpretation.

2. —(1) In this Act—

the airport” has the same meaning as in the Customs-free Airport Act, 1947 ;

company” means any body corporate carrying on a trade;

the Corporation Profits Tax Acts” means Part V of the Finance Act, 1920, and the enactments amending or extending that Part ;

the Minister” means the Minister for Finance.

(2) 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.

(3) Part II of this Act shall, so far as it relates to income tax, be construed together with the Income Tax Acts and shall, so far as it relates to corporation profits tax, be construed together with the Corporation Profits Tax Acts.

(4) Part III 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 statutes which relate to the duties of excise and the management of those duties.