PART 6

Miscellaneous

123. —In this Part “Principal Act” means the Taxes Consolidation Act, 1997 .

124. —Section 1003 of the Principal Act is amended—

(a) in subsection (2)(a)(I) by inserting the following after “cultural heritage of Ireland”:

“or whose import into the State would constitute a significant enhancement of the accumulated cultural heritage of Ireland”,

(b) in subsection (2)(c)—

(i) by substituting “€100,000” for “€95,250” in both places where it occurs, and

(ii) by substituting “€6,000,000” for “€3,810,000”,

(c) in subsection (3)(a) by substituting “shall, subject to paragraph (d), be estimated” for “shall be estimated”, and

(d) by inserting the following after subsection (3)(c):

“(d) Where the property is acquired at auction by the person making the gift, the market value of the property shall, for the purposes of this section, be deemed to include the auctioneer's fees in connection with the auction together with—

(i) any amount chargeable under the Value-Added Tax Act, 1972 , by the auctioneer to the purchaser of the property in respect of those fees and in respect of which the purchaser is not entitled to any deduction or refund under that Act or any other enactment relating to value-added tax, or

(ii) in the case of an auction in a country other than the State, the amount chargeable to the purchaser of the property in respect of a tax chargeable under the law of that country which corresponds to value-added tax in the State and in relation to which the purchaser is not entitled to any deduction or refund.”.

125. —Chapter 5 of Part 42 of the Principal Act is amended—

(a) in section 1006A (inserted by the Finance Act, 2000 )—

(i) in subsection (1)—

(I) by substituting the following for the definition of “claim”:

“‘claim’ means a claim that gives rise to either or both a repayment of tax and a payment of interest payable in respect of such a repayment under any of the Acts and includes part of such a claim;”,

(II) by substituting the following for the definition of “liability”:

“‘liability’ means any tax due or estimated to be due under the Acts for any period or in respect of any event, as may be appropriate in the circumstances, and includes any interest due under the Acts in respect of that tax;”,

(III) by substituting “credited;” for “credited.” in the definition of “overpayment”, and

(IV) by the insertion of the following after the definition of “overpayment”:

“‘tax’ means any tax, duty, levy or other charge under any of the Acts.”,

and

(ii) by inserting the following after subsection (4):

“(5) Any act to be performed or function to be discharged (other than the making of regulations) by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.”,

and

(b) in section 1006B (inserted by the Finance Act, 2000 ), by inserting the following after subsection (4):

“(5) Any act to be performed or function to be discharged (other than the making of regulations) by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.”.

126. —(1) Section 1086 of the Principal Act is amended—

(a) in subsection (1)—

(i) in the definition of “the Acts”—

(I) by substituting the following for paragraph (e):

“(e) the Stamp Duties Consolidation Act, 1999 , and the enactments amending or extending that Act”, and

(II) by inserting the following after paragraph (f):

“(g) the Customs Acts,

(h) the statutes relating to the duties of excise and to the management of those duties,”,

and

(ii) by substituting the following for the definition of “tax”:

“‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.”,

(b) in subsection (2)—

(i) in paragraph (c), by substituting the following for subparagraphs (ii) and (iii):

“(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of ‘the Acts’, payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statement, declaration, list or other document in connection with the tax, or”,

and

(ii) in paragraph (d), by substituting the following for subparagraphs (ii) and (iii):

“(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of ‘the Acts’, payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statement, declaration, list or other document in connection with the tax.”,

(c) in subsection (3), by substituting the following for paragraph (b):

“(b) the Revenue Commissioners may, at any time after each such list referred to in subsection (2) has been published as provided for in paragraph (a), cause any such list to be publicised or reproduced, or both, in whole or in part, in such manner, form or format as they consider appropriate.”,

and

(d) in subsection (4)—

(i) in paragraph (a), by substituting “those paragraphs” for “that paragraph”,

(ii) in paragraph (b), by substituting “applied,” for “applied, or”,

(iii) in paragraph (c), by substituting “€12,700, or” for “€12,700.”, and

(iv) by inserting the following after paragraph (c):

“(d) the amount of fine or other penalty included in the specified sum referred to in paragraph (c) or (d), as the case may be, of subsection (2) does not exceed 15 per cent of the amount of tax included in that specified sum.”.

(2) This section applies—

(a) as respects fines or other penalties, as are referred to in paragraphs (a) and (b) of section 1086(2), which are imposed by a court, and

(b) as respects specified sums, as are referred to in paragraphs (c) and (d) of section 1086(2), which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability,

on or after the passing of this Act.

127. —Part 48 of the Principal Act is, with effect from the passing of this Act, amended—

(a) in section 1094—

(i) in subsection (1)—

(I) in the definition of “licence”—

(A) by substituting “means a licence, permit or authorisation” for “means a licence or authorisation”,

(B) by substituting “,” for “,” in each of the paragraphs (h), (j), (k) and (l), and

(C) by inserting the following after paragraph (l):

“(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, 1992 , and

(n) subsection (1A) (inserted by the Finance Act, 2002) of the Finance (1909-10) Act, 1910;”,

and

(II) in the definition of “specified date”, by substituting “paragraphs (a) to (n)” for “paragraphs (a) to (j)”,

(ii) by substituting the following for subsection (5):

“(5) An application for a tax clearance certificate under this section shall be made to the Collector-General in a form prescribed by the Revenue Commissioners or in such other manner as the Revenue Commissioners may allow.”, and

(iii) by inserting the following after subsection (7):

“(8) A tax clearance certificate to be issued by the Collector-General under this section may—

(a) be issued in electronic format, and

(b) with the agreement in writing of the applicant, be published in a secure electronic medium and be accessed by persons authorised by the applicant to do so.

(9) A tax clearance certificate shall be valid for the period specified in the certificate.”,

and

(b) by substituting the following for section 1095:

128. —Schedule 29 to the Principal Act is amended—

(a) in column 1—

(i) by inserting the following after “section 121”:

“section 172K(1)

section 172L(2)”,

and

(ii) by inserting the following after “section 224A and Regulations under that section”:

“section 258(2)”,

and

(b) in column 2 by deleting “section 172K(1)”, “section 172L(2)” and “section 258(2)”.

129. —(1) The Principal Act is amended—

(a) in sections 172K(6)(b)(inserted by the Finance Act, 1999 ), 240(3) (as amended by the Finance Act, 1998 ), 730G(7)(b)(inserted by the Finance Act, 2000 ), 739F(7)(b) (inserted by the Finance Act, 2000 ), 784E(6)(b) (inserted by the Finance Act, 1999 ) and 848M(6)(b) (inserted by the Finance Act, 2001 ), by substituting “0.0322 per cent for each day or part of a day” for “1 per cent for each month or part of a month”,

(b) in section 531(9), by substituting “0.0322 per cent for each day or part of a day on” for “1 per cent for each month or part of a month during”,

(c) in section 942(6)(b), by substituting “0.0161 per cent, or such other rate (if any) prescribed by the Minister for Finance by regulations, for each day or part of a day” for “0.6 per cent, or such other rate (if any) prescribed by the Minister for Finance by regulations, for each month or part of a month”,

(d) in section 953(7), by substituting “0.0161 per cent, or such other rate (if any) prescribed by the Minister for Finance by regulations, for each day or part of a day” for “0.5 per cent, or such other rate (if any) prescribed by the Minister for Finance by regulations, for each month or part of a month”,

(e) in section 991, by substituting the following for subsection (1):

“(1) Where any amount of tax which an employer is liable under this Chapter and any regulations under this Chapter to pay to the Revenue Commissioners is not so paid, simple interest on the amount shall be paid by the employer to the Revenue Commissioners, and such interest shall be calculated from the expiration of the period specified in the regulations for the payment of the amount and at the rate of 0.0322 per cent for each day or part of a day on which the amount remains unpaid.”,

and

(f) in section 1080—

(i) in paragraphs (a) and (b) of subsection (1), by substituting “0.0322 per cent for each day or part of a day” for “1 per cent for each month or part of a month”, and

(ii) by deleting subsection (2).

(2) The Wealth Tax Act, 1975 , is amended—

(a) in section 18(2), by substituting “0.0322 per cent per day or part of a day” for “1 per cent per month or part of a month”, and

(b) in section 22(2)—

(i) by substituting “0.0161 per cent of the amount to be repaid or retained for each day or part of a day” for “0.5 per cent of the amount to be repaid or retained for each month or part of a month”, and

(ii) by deleting the proviso.

(3) The Capital Acquisitions Tax Act, 1976 , is amended—

(a) in section 41(2), by substituting “0.0322 per cent per day or part of a day” for “1 per cent per month or part of a month”, and

(b) in section 46(1), by substituting “0.0161 per cent, or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, for each day or part of a day” for “0.5 per cent, or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, for each month or part of a month”.

(4) The Finance Act, 1983 , is amended—

(a) in section 105(1)—

(i) by substituting “0.0322 per cent per day or part of a day” for “1 per cent per month or part of a month”, and

(ii) by deleting the proviso,

and

(b) in section 107(2), by substituting “0.0161 per cent, or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, of the amount to be repaid or retained for each day or part of a day” for “0.5 per cent, or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, of the amount to be repaid or retained for each month or part of a month”.

(5) Section 117 of the Finance Act, 1993 , is amended in paragraph (b) by substituting “0.0322 per cent per day or part of a day” for “one per cent per month or part of a month”.

(6) The Stamp Duties Consolidation Act, 1999 , is amended—

(a) in sections 5(4) and 117(3), by substituting “0.0322 per cent for each day or part of a day” for “1 per cent for each month or part of a month”,

(b) in sections 14(1), 75(3), 79(7) and 80(8), paragraphs (a) and (b) of section 81(7) and sections 87(3), 87A(4)(a), 91(2)(c)(i), 92(2)(a), 92A(3)(a), 92B(4)(a), 117(4), 123(7), 124(5)(b) and 125(6), by substituting “0.0322 per cent for each day or part of a day” for “1 per cent per month or part of a month”,

(c) in subsections (4)(b) and (7) of section 29 and in subsections (4)(b) and (7) of section 53, by substituting “0.0161 per cent, or such other rate (if any) as stands prescribed by the Minister by regulations, for each day or part of a day” for “0.5 per cent, or such other rate (if any) as stands prescribed by the Minister by regulations, for each month or part of a month”, and

(d) in section 117(2)(b)(ii), by substituting “0.0161 per cent per day or part of a day” for “6 per cent per annum”.

(7) This section applies from 1 September 2002 to interest chargeable or payable under the provisions mentioned in subsections (1) to (6) in respect of an amount due to be paid or remitted or an amount to be repaid or retained, as the case may be, whether before, on or after that date in accordance with those provisions.

130. —Chapter 1 of Part 47 of the Principal Act is amended—

(a) in section 1053—

(i) by inserting the following after subsection (1):

“(1A) Where any person fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, by reason of fraud or neglect by that person, that person shall, subject to section 1054, be liable to a penalty of—

(a) €125, and

(b) the amount or, in the case of fraud, twice the amount of the difference specified in subsection (5A)”,

(ii) by inserting the following after subsection (5):

“(5A) The difference referred to in subsection (1A)(b) is the difference between—

(a) the amount of income tax paid by that person for the relevant years of assessment, and

(b) the amount of income tax which would have been payable for the relevant years of assessment if the return or statement had been delivered by that person and the return or statement had been correct.”,

and

(iii) in subsection (6) by substituting “subsections (5) and (5A)” for “subsection (5)”,

(b) in section 1054(2)(a)—

(i) in subparagraph (i) by substituting “€1,520” for “€1,265”, and

(ii) in subparagraph (ii) by substituting “€950” for “€630”,

(c) in section 1061(1) by substituting “preceding provisions of this Part, Chapter 4 of Part 38” for “preceding provisions of this Part”, and

(d) in section 1068 by substituting “For the purposes of this Chapter, and Chapter 4 of Part 38” for “For the purposes of this Chapter”.

131. —Section 1072 of the Principal Act is amended by inserting the following after subsection (2):

“(2A) Where any company fails to comply with a requirement to deliver a return of a kind referred to in section 884, by reason of fraud or neglect by that company, that company shall be liable to a penalty of—

(a) €630 in the case of neglect or €1,265 in the case of fraud, and

(b) (i) the amount in the case of neglect, or

(ii) twice the amount in the case of fraud,

of the difference specified in subsection (2B).

(2B) The difference referred to in subsection (2A)(b) is the difference between—

(a) the amount of corporation tax paid by the company for the accounting period or accounting periods comprising the period to which the return relates, and

(b) the amount of corporation tax which would have been payable for those periods if the return had been delivered by the company and the return had been correct.”.

132. —Chapter 4 of Part 38 of the Principal Act is amended—

(a) in section 901 by inserting the following after subsection (3):

“(4) Where in compliance with an order made under subsection (2), a person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.

(5) Where in compliance with an order made under subsection (2), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.”,

(b) in section 902A by inserting the following after subsection (6):

“(6A) Where in compliance with an order made under subsection (4), a person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.

(6B) Where in compliance with an order made under subsection (4), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.”,

(c) by inserting the following after section 904H:

(d) in section 905(1) by substituting the following for the definition of “records”:

“‘records’ means any document or any other written or printed material in any form, and includes any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form—

(i) which relates to a business carried on by a person, or

(ii) which a person is obliged by any provision relating to tax to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax;”,

(e) in section 907 by inserting the following after subsection (7):

“(7A) Where in compliance with the requirements of a notice served under subsection (7), a financial institution makes available for inspection by an authorised officer, books, records or other documents, the financial institution shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.

(7B) Where in compliance with the requirements of a notice served under subsection (7), a financial institution makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.”,

(f) in section 908 by inserting the following after subsection (6):

“(6A) Where in compliance with an order made under subsection (5), a financial institution makes available for inspection by an authorised officer, books, records or other documents, the financial institution shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.

(6B) Where in compliance with an order made under subsection (5), a financial institution makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.”,

and

(g) in section 908A—

(i) in subsection (1)—

(I) by inserting the following before the definition of “authorised officer”:

“‘the Acts’ means the Waiver of Certain Tax, Interest and Penalties Act, 1993 , together with the meaning assigned to it by section 1078(1) and;”,

and

(II) by substituting the following for the definition of “offence”:

“‘offence’ means an offence falling within any provision of the Acts;”,

and

(ii) by substituting the following for subsection (2):

“(2) If, on application made by an authorised officer, with the consent in writing of a Revenue Commissioner, a judge is satisfied, on information given on oath by the authorised officer, that there are reasonable grounds for suspecting—

(a) that an offence, which would result (or but for its detection would have resulted) in serious prejudice to the proper assessment and collection of tax, is being, has been, or is or was about to be, committed (having regard to the amount of a liability in relation to any person which might be, or might have been, evaded but for the detection of the relevant facts), and

(b) that there is material in possession of a financial institution specified in the application which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts,

the judge may make an order authorising the authorised officer to inspect and take copies of any entries in the books, records or other documents of the financial institution for the purposes of investigation of the offence.”.

133. —Section 1078 of the Principal Act is amended—

(a) in subsection (2)(g) by substituting “fails without reasonable excuse” for “knowingly or wilfully fails”, and

(b) by inserting the following after subsection (3A):

“(3B) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person fails or refuses to comply with an order referred to in subsection (3A).”.

134. —Chapter 3 of Part 38 of the Principal Act is amended by inserting the following after section 898:

135. —Part 48 of the Principal Act is amended by inserting the following after section 1096A:

136. —(1) In this section—

“Company” means the Shannon Free Airport Development Company Limited;

“Minister” means the Minister for Finance;

“specified housing and community services” means housing (including workers' dwellings) and community services which were financed by means of advances made by the Minister to the Company under the specified sections out of the Central Fund or the growing produce thereof;

“specified sections” means—

(a) section 4 of the Shannon Free Airport Development Company Limited (Amendment) Act, 1961 , which relates to workers' dwellings,

(b) section 4 (as amended by the Shannon Free Airport Development Company Limited (Amendment) Act, 1970 ) of the Shannon Free Airport Development Company Limited (Amendment) Act, 1963, which relates to houses and community services, and

(c) section 4 of the Shannon Free Airport Development Company Limited (Amendment) Act, 1983 , which relates to the limit on the aggregate amount of the advances under the sections referred to in paragraphs (a) and (b).

(2) Where the Minister is satisfied that the Company has transferred to Clare County Council the interests that the Company has in property in respect of which advances were made to the Company under the specified sections out of the Central Fund or the growing produce thereof amounting to the sum of €11,409,916.13 for the provision of specified housing and community services, then that sum shall be written off.

(3) (a) Subject to paragraph (b), this section shall come into operation on such day as the Minister may by order appoint.

(b) An order under paragraph (a) shall not be made unless the Minister is satisfied that the property to which subsection (2) relates has been transferred by the Company to Clare County Council.

137. —The Economic and Monetary Union Act, 1998 , is amended by inserting the following after section 14:

“14A.—(1) The Central Bank of Ireland shall—

(a) from time to time as directed by the Minister, pay into the Exchequer from the general fund of the Central Bank of Ireland an amount representing, in whole or in part, the accrued public moneys arising from the issue of coin, and

(b) debit the currency reserve by the amount.

(2) Amounts to be paid into the Exchequer under this section shall be calculated in a manner determined by the Minister after consultation with the Central Bank of Ireland.

(3) In this section ‘accrued public moneys arising from the issue of coin’ means—

(a) the accrued amount of the proceeds of the issue of coin paid into the general fund of the Central Bank of Ireland and carried in it to the credit of the currency reserve under—

(i) section 60(1) of the Central Bank Act, 1942 ,

(ii) section 9 of the Coinage Act, 1950 ,

(iii) section 7 of the Decimal Currency Act, 1969 , and

(iv) sections 14 and 33(2),

(b) the accrued amount carried to the credit of the currency reserve under—

(i) section 14 of the Coinage Act, 1950 , and

(ii) section 13 of the Decimal Currency Act, 1969 ,

and

(c) the amount carried to the credit of the currency reserve under section 60(3) of the Central Bank Act, 1942 ,

less—

(I) the accrued amount of sums defrayed out of the general fund of the Central Bank of Ireland and debited in it to the currency reserve under—

(A) section 60(2) of the Central Bank Act, 1942 ,

(B) sections 8 and 13 of the Coinage Act, 1950 ,

(C) sections 6 and 11 of the Decimal Currency Act, 1969 , and

(D) sections 13 and 33(1),

(II) the accrued amount of sums debited from the currency reserve and carried to the credit of the superannuation reserve, and

(III) any sums previously paid into the Exchequer by virtue of this section.

(4) If the amount standing to the credit of the currency reserve in respect of the accrued public moneys arising from the issue of coin is, at any time, less than—

(a) the sum which stands to be defrayed out of the general fund of the Central Bank of Ireland and debited in it to the currency reserve in respect of the provision of coins under—

(i) section 13 or 33(1), or

(ii) section 6 of the Decimal Currency Act, 1969 ,

or

(b) the sum which stands to be defrayed from the general fund of the Central Bank of Ireland and debited in it to the currency reserve in respect of the redemption of coins under section 11 of the Decimal Currency Act, 1969 ,

then the Minister shall advance to the general fund of the Central Bank of Ireland from the Central Fund or the growing produce thereof an amount at least equal to the amount which stands to be defrayed from the general fund of the Central Bank of Ireland less the amount standing to the credit of the currency reserve in respect of the accrued public moneys arising from the issue of coin and the Central Bank of Ireland shall credit the currency reserve by this amount.”.

138. —The enactments specified in Schedule 6 are amended to the extent and in the manner specified in that Schedule.

139. —The Provisional Collection of Taxes Act, 1927 , is amended—

(a) in section 1, by substituting the following for the definition of “new tax”:

“the expression ‘new tax’ when used in relation to a resolution under this Act means a tax which was not in force immediately before the date on which the resolution is expressed to take effect or, where no such date is expressed, the passing of the resolution by Dáil Éireann;”,

and

(b) in sections 2 and 3, by substituting “immediately before the date on which the resolution is expressed to take effect or, where no such date is expressed, the passing of the resolution by Dáil Éireann” for “immediately before the end of the previous financial year” in each place where it occurs.

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

141. —(1) This Act may be cited as the Finance Act, 2002 .

(2) Part 1 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.

(3) Part 2 (so far as relating 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.

(4) Part 3 shall be construed together with the Value-Added Tax Acts, 1972 to 2001, and may be cited together with those acts as the Value-Added Tax Acts, 1972 to 2002.

(5) Part 4 shall be construed together with the Stamp Duties Consolidation Act, 1999 , and the enactments amending or extending that Act.

(6) Part 5 (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(7) Part 6 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 2002, and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Part and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(8) Except when otherwise expressly provided in Part 1, that Part applies as on and from 1 January 2002.

(9) In relation to Part 3:

(a) sections 98 and 103 shall be taken to have come into force and shall take effect as on and from 1 March 2002;

(b) paragraph (a) of section 106 comes into force and takes effect as on and from 1 May 2002;

(c) section 108 comes into force and takes effect as on and from 1 September 2002;

(d) the provisions of this Part, other than those specified in paragraphs (a), (b) and (c) have effect as on and from the date of passing of this Act.

(10) 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.

(11) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

(12) In this Act, a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.