Value-Added Tax (Amendment) Act, 1978

Short title, construction, collective citation and commencement.

32.—(1) This Act may be cited as the Value-Added Tax (Amendment) Act, 1978.

(2) The Value-Added Tax Act, 1972 , and (in so far as they relate to value-added tax) the Finance Act, 1973 , the Finance Act, 1975 , the Finance (No. 2) Act, 1975 , the Finance Act, 1976 , the Finance Act, 1978 , and this Act shall be construed together as one Act and may be cited together as the Value-Added Tax Acts, 1972 to 1978.

(3) This Act, other than section 29, shall come into operation on such day as the Minister may by order appoint.