This Act may be cited as the Finance Act 1968.

In this Act, except where the context otherwise requires, “the Board” means the Commissioners of Inland Revenue.

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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 or applied by or under any other enactment, including this Act.

Except as otherwise expressly provided, such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.