(1)This Act may be cited as the Finance Act, 1948.
(2)Part I of this Act—
(a)so far as it relates to duties of customs, shall be construed as one with the Customs Consolidation Act, 1876, except that the expression " the United Kingdom " does not include the Isle of Man ; and
(b)so far as it relates to duties of excise, shall be construed as one with the Acts which relate to the duties of excise .and to the management of those duties,
and in the said Part I the expression " the Commissioners " means the Commissioners of Customs and Excise.
(3)Part II of this Act shall be construed as one with Part V of the Finance (No. 2) Act, 1940.
(4)Parts III and IV of this Act, and so much of Part VIII thereof as relates to income tax, shall be construed as one with the Income Tax Acts.
(5)Part VI of this Act, and so much of Part VIII thereof as relates to the profits tax, shall be construed as one with Part III of the Finance Act, 1937, and the other enactments relating to the profits tax.
(6)Part VII of this Act shall be construed as one with the Stamp Act, 1891.
(7)So much of Part VIII of this Act as relates to estate duty shall be construed as one with Part I of the [57 & 58 Vict. c. 30.] Finance Act, 1894.
(8)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.
(9)Save as otherwise expressly provided, such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
(10)The enactments specified in the Eleventh Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule:
Provided that the repeal of the enactments specified in Part II of that Schedule shall have effect only as respects the year 1949-50 and subsequent years of assessment.