108. Short title, construction and commencement.
(1) This Act may be cited as the Finance Act 2013.
(2) Part 1 shall be construed together with -
(a) in so far as it relates to income tax, the Income Tax Acts,
(b) in so far as it relates to income levy, Part 18A of the Taxes Consolidation Act 1997,
(c) in so far as it relates to universal social charge, Part 18D of the Taxes Consolidation Act 1997,
(d) in so far as it relates to corporation tax, the Corporation Tax Acts, and
(e) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.
(3) Part 2, 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.
(4) Part 3 shall be construed together with the Value-Added Tax Acts.
(5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.