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(i) paragraphs (a) and (b) are deemed to have come into force and have taken effect as on and from 24 December 2008, (ii) subparagraphs (i) and (ii) of paragraph (c) have effect as respects penalties incurred on or after the passing of this Act, and (iii) subparagraph (iii) of paragraph (c) has effect as on and from 24 December 2008 and, accordingly, the provisions of paragraph 6(b) of Schedule 5 to the Finance (No. 2) Act 2008 relating to references to subsections (2)(c) and (4)(c) of section 134A of the Stamp Duties Consolidation Act 1999 apply to the provisions concerned as amended by that subparagraph. (d) Subsection (2) of section 6 of the Finance (No. 2) Act 2008 applies to subsection (1) of that section as amended by subsection (4) (a) of this section. (e) Subsection (4) (b) has effect as on and from the passing of this Act.

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Care and management of taxes and duties.

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Section 31

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

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Short title, construction and commencement.

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Section 32

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32.— (1) This Act may be cited as the Finance Act 2009.

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(2)

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Part 1

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shall be construed together with— (a) in so far as it relates to income tax and income levy, the Income Tax Acts, (b) in so far as it relates to corporation tax, the Corporation Tax Acts, and (c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.

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(3)

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Part 2

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, in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.

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(4)

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Part 3

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shall be construed together with the Value-Added Tax Acts.

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(5)

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Part 4

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shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.

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(6)

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Part 5

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shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

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(7)

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Part 6

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in so far as it relates to— (a) income tax, shall be construed together with the Income Tax Acts, (b) corporation tax, shall be construed together with the Corporation Tax Acts, (c) capital gains tax, shall be construed together with the Capital Gains Tax Acts, (d) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties, (e) value-added tax, shall be construed together with the Value-Added Tax Acts, (f) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, and (g) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

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(8)Except where otherwise expressly provided in
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Part 1

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, that Part is deemed to have come into force and takes effect as on and from 1 January 2009.

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(9)Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.
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1OJ No. L182, 2.7.1992, p.1 2OJ No. L198, 8.8.1996, p.30 1OJ No. L345, 19 December 2002, p.1.

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