(1) Without prejudice to any express provision made elsewhere in those Acts in that behalf, references in the Tax Acts and the Capital Gains Tax Acts to an oath shall, in the case of persons for the time being allowed by law to affirm instead of swearing, be construed as including references to an affirmation, and references in those Acts to the administration, taking or swearing of an oath shall be construed accordingly.
(2) In subsection (1) 'law' includes the Oaths Act, 1888, and, without prejudice to their application by virtue of any other provision of the Tax Acts or the Capital Gains Tax Acts, the Oaths Act, 1888, and every other enactment for the time being in force authorising an oath to be taken or an affirmation to be made in any particular manner, shall apply to an oath required to be taken or an affirmation required to be made by the Tax Acts or the Capital Gains Tax Acts.