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33 1947

FINANCE (No. 2) ACT, 1947

PART IV.

General.

Transfer of money from the Road Fund to the Exchequer.

14. —With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of two hundred 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, 1948, and in such manner as the Minister for Finance shall direct.

Care and management of taxes and duties.

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

Short title and construction.

16. —(1) This Act may be cited as the Finance (No. 2) Act, 1947.

(2) Part I of this Act shall be construed together with the Income Tax Acts.

(3) 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.