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33 1939

FINANCE (No. 2) ACT, 1939

PART IV.

General.

Care and management of taxes and duties.

9. —All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

10. —(1) This Act may be cited as the Finance (No. 2) Act, 1939.

(2) Part I of this Act shall be construed together with the Income Tax Acts, and 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 statutes which relate to the duties of excise and the management of those duties.