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15 1998

FINANCE (NO. 2) ACT, 1998

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PART 3

Miscellaneous

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Care and management of taxes and duties.

15. —All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

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Short title and construction.

16. —(1) This Act may be cited as the Finance (No. 2) Act, 1998.

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(2) Part 1 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.

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(3) Part 2 (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

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(4) 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.

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(5) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

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(6) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.