Finance Act 1947

74 Short title, construction, extent and repeals.

(1) This Act may be cited as the Finance Act, 1947.

(2) Part I of this Act—

(a) so far as it relates to duties of customs, shall be construed as one with the [39 & 40 Vict. c. 36.] 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) Part III of this Act, and so much of Part VII thereof as relates to income tax, shall be construed as one with the Income Tax Acts.

(5) Part IV of this Act, and so much of Part VII thereof as relates to profits tax, shall be construed as one with Part III of the Finance Act, 1937, and the other enactments relating to profits tax; and in all enactments relating to profits tax references to the Commissioners shall, unless the context otherwise requires, be construed as references to the Commissioners of Inland Revenue.

(6) Part V of this Act shall be construed as one with Part I of the Finance Act, 1894.

(7) Part VI of this Act shall be construed as one with the Stamp Act, 1891.

(8) So much of Part VII of this Act as relates to excess profits tax shall be construed as one with Part III of the Finance (No. 2) Act, 1939.

(9) 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.

(10) 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.

(11) The enactments specified in the Eleventh Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule :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—

(a) the provisions of Part IV of this Act relating to the commencement of the said Part IV, and the transitional provisions contained in the said Part IV, shall have effect in relation to the repeal of the enactments specified in Part II of the said Schedule as if this subsection and the said Part II were provisions of Part IV of this Act;

(b) the repeal of the enactments specified in Part III of the said Schedule shall have effect subject to the provisions of Part II of the Ninth Schedule to this Act.