Section 80 Short title, interpretation, construction and repeals.

(1)

This Act may be cited as the Finance Act 1978.

(2)

In this Act “the Taxes Act” means the Income and Corporation Taxes Act 1970.

(3)

In this Act—

(a)

Part I (except sections 8 and 9) shall be construed as one with F1the M1Customs and Excise Management Act 1979;

C1(b)

Part II shall be construed as one with Part I of the M2Finance Act 1972;

(c)

Part III, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax shall be construed as one with the Corporation Tax Acts . . . F2;

(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(4)

Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.

(5)

The enactments mentioned in Schedule 13 to this Act (which include spent enactments) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.

Annotations

Textual amendments

F1: Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I
F2: Words repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch.8
F3: S. 80(3)(d) repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 277, Sch. 9

Marginal citations

M1: 1979 c. 2.
M2: 1972 c. 41.

Modifications

C1: The text of ss. 8, 9, 77, 80(3)(b) and Schs. 1, 11 and 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.