Levy of foreign travel tax establishes statutory basis and specifies commencement alignment with the financial year.

The Finance (No. 2) Act, 1971 provides a statutory basis for implementing the Central Government's financial proposals and for the imposition of a foreign travel tax, sets out the short title, and specifies that, save as otherwise provided, key operative sections are deemed to have come into force on the first day of the financial year to align the levy and fiscal measures with the budgetary period.

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