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Finance (No. 2) Act 1945

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This is the original version (as it was originally enacted).

62Short title, construction, extent and repeals

(1)This Act may be cited as the Finance (No. 2) Act, 1945

(2)Part I of this Act—

(a)so far as it relates to purchase tax, shall be construed as one with Part V of the Finance (No. 2) Act, 1940;

(b)so far as it relates to duties of customs, shall be construed as one with the Customs (Consolidation) Act, 1876;

(c)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 and, so far as they relate to income tax, Parts IV, V and VI thereof, shall be construed as one with the Income Tax Acts.

(4)Parts III, IV, V and VI of this Act, so far as they relate to excess profits tax, shall be construed as one with Part III of the Finance (No. 2) Act, 1939.

(5)Parts V and VI of this Act, so far as they relate to estate duty, shall be construed as one with Part I of the Finance Act, 1894.

(6)Any reference in this Act to any other enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.

(7)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.

(8)The enactments specified in the Tenth Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule as from the first day of January, nineteen hundred and forty-six.

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