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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
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1. Interpretation of this Act.

(1) In this Act, except where the context otherwise requires, "repealed enactments" has the meaning assigned to it by section 1098.

(2) In this Act and in any Act passed after this Act, except where the context otherwise requires -

"the Capital Gains Tax Acts" means the enactments relating to capital gains tax in this Act and in any other enactment;

"the Corporation Tax Acts" means the enactments relating to corporation tax in this Act and in any other enactment, together with the Income Tax Acts in so far as those Acts apply for the purposes of corporation tax;

"the Income Tax Acts" means the enactments relating to income tax in this Act and in any other enactment;

"the Tax Acts" means the Income Tax Acts and the Corporation Tax Acts.

(3) References in this Act to any enactment shall, except where the context otherwise requires, be construed as references to that enactment as amended or extended by any subsequent enactment.

(4) In this Act a reference to a Part, section or Schedule is

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