The Summary Jurisdiction Acts (Northern Ireland) shall, notwithstanding any special provisions to the contrary contained in any enactment relating to His Majesty’s revenue under the control of the Commissioners of Inland Revenue . . . F17 apply to all informations, complaints, and other summary proceedings in Northern Ireland under or by virtue of any such enactment:

. . . F18

A resident magistrate in Northern Ireland shall have power to reduce the amount of any pecuniary penalty which he has power to impose for an offence against any such enactment as aforesaid, notwithstanding that the amount of the penalty is prescribed by that enactment.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

In this section the expression “Summary Jurisdiction Acts (Northern Ireland)” means the Summary Jurisdiction (Ireland) Acts and any Act of the Parliament of Northern Ireland, whether passed before or after the date on which this section comes into operation, amending those Acts.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

This Act may be cited as the Finance Act, 1935.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

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.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23