Commencement of the Finance Act fixes specified provisions as operative from the start of the fiscal year. The Finance Act, 2013 is titled as such and, except where the Act provides otherwise, sections 2 to 63 are deemed to have come into force on the first day ... Summary
Commencement of the Finance Act fixes specified provisions as operative from the start of the fiscal year.
The Finance Act, 2013 is titled as such and, except where the Act provides otherwise, sections 2 to 63 are deemed to have come into force on the first day of the financial year, thereby fixing the temporal application of the Act's substantive fiscal provisions to that fiscal year.
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