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18 1939

FINANCE ACT, 1939

PART IV.

Miscellaneous and General.

Transfer of money from the Road Fund to the Exchequer.

20. —With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of one hundred and fifty thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1940, and in such manner as the Minister for Finance shall direct.

Repeals.

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 —The several enactments specified in the Sixth Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.

Care and management of taxes and duties.

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

Short title, construction, and commencement.

23. —(1) This Act may be cited as the Finance Act, 1939.

(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 statutes 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 therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1939.