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25 1938

FINANCE ACT, 1938

PART VI.

Miscellaneous and General.

Construction of “Ireland”.

30. —In this Act, unless the context otherwise requires, the word “Ireland” shall be construed as not including any area which is, for the time being, not within the area and extent of application of the laws enacted by the Oireachtas, and the word “Irish” shall be given a corresponding construction.

Care and management of taxes and duties.

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

Short title, construction, and commencement.

32. —(1) This Act may be cited as the Finance Act, 1938.

(2) Parts I and II of this Act shall be construed together with the Income Tax Acts, and 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.

(3) Parts I and II of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1938.