# Finance Act 1987, Paragraph 12


In Schedule 1 to the Interpretation Act 1978 for the definitions of “the Corporation Tax Acts” and “the Tax Acts” there shall be substituted the following definitions—
“The Corporation Tax Acts” means the enactments relating to the taxation of the income and chargeable gains of companies and of company distributions (including provisions relating to income tax);
“The Tax Acts” means the Income Tax Acts and the Corporation Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/15/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-15/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.