15 Short title, construction and collective citation.

(1) This Act may be cited as the Waiver of Certain Tax, Interest and Penalties Act, 1993.

(2) This Act shall be construed—

(a) so far as relating to income tax and sur-tax, together with the Income Tax Acts,

(b) so far as relating to corporation profits tax, together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part,

(c) so far as relating to corporation tax, together with the Corporation Tax Acts,

(d) so far as relating to capital gains tax, together with the Capital Gains Tax Acts,

(e) so far as relating to value-added tax, together with the Value-Added Tax Acts, 1972 to 1993,

(f) so far as relating to stamp duty, together with the Stamp Act, 1891, and the enactments amending or extending that Act,

(g) so far as relating to capital acquisitions tax, together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act,

(h) so far as relating to residential property tax, together with Part VI of the Finance Act, 1983, and the enactments amending or extending that Part,

(i) so far as relating to income levy, together with section 16 of the Finance Act, 1983, and the enactments amending or extending that section,

(j) so far as relating to health contributions, together with the Health Contributions Act, 1979, and the enactments amending or extending that Act, and

(k) so far as relating to employment and training levy, together with the Youth Employment Agency Act, 1981, and the enactments amending or extending that Act.

(3) The collective citation “the Value-Added Tax Acts, 1972 to 1993” shall include this Act in so far as it relates to value-added tax.

(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.

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

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