Waiver of Certain Tax, Interest and Penalties Act, 1993
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Short title, construction and collective citation. |
15.—(1) This Act may be cited as the Waiver of Certain Tax, Interest and Penalties Act, 1993. | |
(2) This Act shall be construed— | ||
(a) so far as relating to income tax and sur-tax, together with the Income Tax Acts, | ||
(b) so far as relating to corporation profits tax, together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part, | ||
(c) so far as relating to corporation tax, together with the Corporation Tax Acts, | ||
(d) so far as relating to capital gains tax, together with the Capital Gains Tax Acts, | ||
(e) so far as relating to value-added tax, together with the Value-Added Tax Acts, 1972 to 1993, | ||
(f) so far as relating to stamp duty, together with the Stamp Act, 1891, and the enactments amending or extending that Act, | ||
(g) so far as relating to capital acquisitions tax, together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act, | ||
(h) so far as relating to residential property tax, together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Part, | ||
(i) so far as relating to income levy, together with section 16 of the Finance Act, 1983 , and the enactments amending or extending that section, | ||
(j) so far as relating to health contributions, together with the Health Contributions Act, 1979 , and the enactments amending or extending that Act, and | ||
(k) so far as relating to employment and training levy, together with the Youth Employment Agency Act, 1981 , and the enactments amending or extending that Act. | ||
(3) The collective citation “the Value-Added Tax Acts, 1972 to 1993” shall include this Act in so far as it relates to value-added tax. | ||
(4) 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. | ||
(5) In this Act, a reference to a section is to a section of this Act, unless it is indicated that reference to some other enactment is intended. | ||
(6) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended. |