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28 1981

FINANCE (NO. 2) ACT, 1981

PART IV

Miscellaneous

Application of section 54 of Finance Act, 1970.

18. —(1) Section 54 of the Finance Act, 1970 , shall apply, and be deemed always to have applied, as if—

(a) the references therein to securities included references to agreements that are entered into by the Minister for Finance and provide for the making of loans to the Minister for Finance for the purpose of raising money for the Exchequer and to agreements that are subsidiary or ancillary to such agreements, and

(b) the references therein to expenses included—

(i) references to expenses incurred in connection with the investigation of proposals for, the negotiation of the terms of, and the entry into, agreements to which the Minister for Finance is a party and under which—

(I) moneys accrue to the Exchequer, or

(II) expenditure that, but for such agreements, would fall to be met by payments out of the Central Fund (whether of moneys provided by the Oireachtas or otherwise) is met by payments from another source,

(ii) references to expenses incurred with the consent of the Minister for Finance in connection with the investigation of proposals for, the negotiation of the terms of, and the entry into, agreements to which a Minister of the Government (other than the Minister for Finance) or the Commissioners of Public Works is or are a party or parties and under which—

(I) moneys accrue to the Exchequer, or

(II) expenditure that, but for such agreements, would fall to be met by payments out of the Central Fund (whether of moneys provided by the Oireachtas or otherwise) is met by payments from another source, and

(iii) references to expenses incurred in connection with the investigation of proposals for, the negotiation of the terms of, and the entry into agreements for the issue of securities.

(2) References in subsection (1) (b) of this section to the investigation of proposals for agreements and to the negotiation of the terms of agreements shall be deemed to include references to such investigations and negotiations in cases where agreements are not entered into.

Care and management of taxes and duties.

19. —All taxes and duties (except the excise duties on mechanically propelled vehicles imposed by section 8 of this Act) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

20. —(1) This Act may be cited as the Finance (No. 2) Act, 1981.

(2) Part I of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part I , so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

(3) Part II of this Act shall be construed together with the Value-Added Tax Acts, 1972 to 1981, and shall be included in the collective citation “the Value-Added Tax Acts, 1972 to 1981”.

(4) Part III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5) 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.