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20 1932

FINANCE ACT, 1932

PART VII.

General.

Care and management of taxes and duties.

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

Repeals.

52. —The several enactments specified in the Fifth Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.

Short title, construction, and commencement.

53. —(1) This Act may be cited as the Finance Act, 1932.

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

(3) Part I of this Act shall, save as is otherwise expressly provided, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1932.