§ (1) The enactments specified in the Fifth Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule; provided that, where any such enactment relates to any of the Grants or payments set out in the Third Schedule to this Act, the repeal of that enactment shall not take effect till the Grant or payment ceases in pursuance of this Act.
§ (2) Part I. of this Act, so far as it relates to duties of Customs, shall be construed together with the Customs (Consolidation) Act, 1876, and any enactments amending that Act.
§ Part II. of this Act shall be construed together with the Income Tax Acts, 1842 to 1853, and any other enactments relating to Income Tax, and those enactments and Part II. of the Act are in this Act referred to as the Income Tax Acts.
§ Part III. of this Act shall be construed together with the Finance Act, 1894.
§ (3) This Act may be cited as the Finance Act, 1914.
§ Government Amendment made: In Sub-section (1), leave out the words "provided that, where any such enactment relates to any of the Grants or payments set out in the Third Schedule to this Act, the repeal of that enactment shall not take effect till the Grant or payment ceases in pursuance of this Act."—[The Chancellor of the Exchequer.]