Finance Act, 1990

Short title, construction and commencement.

140.—(1) This Act may be cited as the Finance Act, 1990.

(2) Parts I and VII (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 II (so far as relating to customs) shall be construed together with the Customs Acts and (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 III shall be construed together with the Value-Added Tax Acts, 1972 to 1989, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1990.

(5) Part IV shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(6) Part V shall be construed together with Part VI of the Finance Act, 1983 .

(7) Part VI shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(8) Part I shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1990.

(9) Part III (other than sections 98 to 101 , paragraph (c) (ii) of section 102 , sections 104 to 106 and paragraphs (b) to (d) of section 107 ) shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1990, paragraph (c) of section 107 shall take effect as on and from the 1st day of July, 1990, paragraph (b) of section 107 shall take effect as on and from the 1st day of October, 1990, and sections 98 , 99 and 101 , paragraph (c) (ii) of section 102 , section 104 and paragraph (c) of section 106 shall take effect as on and from the 1st day of January, 1991.

(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.